senate Bill S3813A

Establishes a new residential property exemption for certain counties, including St. Lawrence county

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 21 / Feb / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 10 / Feb / 2014
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 10 / Feb / 2014
    • PRINT NUMBER 3813A

Summary

Establishes a new residential property exemption for certain counties, including St. Lawrence county.

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Bill Details

Versions:
S3813
S3813A
Legislative Cycle:
2013-2014
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง485-q, RPT L

Sponsor Memo

BILL NUMBER:S3813A

TITLE OF BILL: An act to amend the real property tax law, in relation
to establishing a new residential property exemption for certain
counties

PURPOSE: Establishes a new residential property tax exemption for
certain counties, including St. Lawrence County.

SUMMARY OF PROVISIONS: Bill section 1 would amend the real property
tax by adding a new section(485-q) of the Real Property Tax Law, to
authorize certain counties with a population of not less than one
hundred ten thousand and not more than one hundred fifteen thousand,
based upon the 2010 federal census, to exempt the construction of
qualified new residential structures or total rehabilitation of
qualified vacant residential structures determined to be unoccupied
hazards initiated on or after the first day of July, two thousand
fourteen from a real property tax.

JUSTIFICATION: St. Lawrence County has a shrinking tax base, while
maintaining a relatively high property tax rate. In securing an
addition to the NYS Real Property Tax Law, counties would be allowed
to provide tax exemption incentives to stimulate the construction of
new residential housing.

LEGISLATIVE HISTORY: 2013 - S. 3813 - Local Government Committee/A.
5467 - Real Property Taxation Committee.

FISCAL IMPLICATIONS: None to the state.

EFFECTIVE DATE: Immediate.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3813--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 21, 2013
                               ___________

Introduced  by  Sen.  GRIFFO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government -- recom-
  mitted to the Committee on Local Government in accordance with  Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the real property tax law, in relation to establishing a
  new residential property exemption for certain counties

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The  real  property  tax  law  is amended by adding a new
section 485-q to read as follows:
  S 485-Q. NEW RESIDENTIAL  PROPERTY  EXEMPTION;  CERTAIN  COUNTIES.  1.
CONSTRUCTION  OF QUALIFIED NEW RESIDENTIAL STRUCTURES OR TOTAL REHABILI-
TATION OF QUALIFIED VACANT RESIDENTIAL STRUCTURES DETERMINED TO BE UNOC-
CUPIED HAZARDS INITIATED ON OR AFTER THE FIRST DAY OF JULY, TWO THOUSAND
FOURTEEN IN COUNTIES WITH A POPULATION OF NOT LESS THAN ONE HUNDRED  TEN
THOUSAND  AND NOT MORE THAN ONE HUNDRED FIFTEEN THOUSAND, BASED UPON THE
TWO THOUSAND TEN FEDERAL CENSUS MAY BE EXEMPT FROM MUNICIPAL TAXATION AS
PROVIDED IN THIS SECTION.
  2. FOR THE PURPOSES OF THIS SECTION, "MUNICIPALITY"  MEANS  ANY  TOWN,
CITY,  VILLAGE  OR  OTHER TAXING ENTITY LOCATED IN A COUNTY WITH A POPU-
LATION OF NOT LESS THAN NINE THOUSAND AND NOT MORE  THAN  TEN  THOUSAND,
BASED UPON THE TWO THOUSAND TEN FEDERAL CENSUS, AND WHICH HAS ADOPTED BY
LOCAL  LAW  THE  EXEMPTION OF REAL PROPERTY FROM TAXATION AS PROVIDED IN
THIS SECTION.
  3. (A) (I) SUCH QUALIFIED RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT IN
ACCORDANCE WITH THE APPLICABLE EXEMPTION  SCHEDULE  SET  FORTH  IN  THIS
PARAGRAPH  AND  SUCH  EXEMPTION  SHALL  BE  COMPUTED WITH RESPECT TO THE
"EXEMPTION BASE". THE EXEMPTION  BASE  SHALL  BE  THE  INCREASE  IN  THE
ASSESSED  VALUE  DUE  TO  QUALIFIED  IMPROVEMENTS  AS  DETERMINED IN THE
INITIAL YEAR OF THE APPLICABLE EXEMPTION PRICE FOLLOWING THE  FILING  OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08648-02-4

S. 3813--A                          2

AN  ORIGINAL  APPLICATION, PROVIDED THAT THE APPLICATION RELATIVE TO THE
REHABILITATION OF A QUALIFIED VACANT RESIDENTIAL STRUCTURE DETERMINED TO
BE AN UNOCCUPIED HAZARD SHALL BE PRE-APPROVED  BY  THE  MUNICIPALITY  AS
PROVIDED IN THIS SECTION.
  (II)  CONSTRUCTION  OF  QUALIFIED  NEW  RESIDENTIAL STRUCTURE OR TOTAL
REHABILITATION OF PRE-APPROVED QUALIFIED  RESIDENTIAL  STRUCTURE  DETER-
MINED TO BE AN UNOCCUPIED HAZARD

YEAR           PERCENTAGE OF EXEMPTION
1              100%
2              100%
3              100%
4              100%
5              100%
6              100%
7               80%
8               60%
9               40%
10              20%

  (III)  ANY  APPLICATION  SUBMITTED  BY  THE  PROPERTY  OWNER  FOR  THE
EXEMPTION RELATIVE TO THE  REHABILITATION  OF  A  RESIDENTIAL  STRUCTURE
DETERMINED  TO  BE  AN OCCUPIED HAZARD SHALL REQUIRE PRE-APPROVAL BY THE
ASSESSOR OF SUCH MUNICIPALITY AND THE DIRECTOR OF CODE ENFORCEMENT WHICH
PRE-APPROVAL SHALL BE IN WRITING AND SHALL CERTIFY THAT THE STRUCTURE TO
BE TOTALLY REHABILITATED QUALIFIES AS AN UNOCCUPIED HAZARD. THE  FAILURE
OF THE APPLICANT TO APPLY OR RECEIVE SUCH PRE-APPROVAL FOR ANY EXEMPTION
RELATIVE  TO  THE TOTAL REHABILITATION OF A QUALIFIED RESIDENTIAL STRUC-
TURE DETERMINED TO  BE  AN  UNOCCUPIED  HAZARD  SHALL  DISQUALIFIED  THE
SUBJECT  PROPERTY  FROM  ELIGIBILITY  FOR ANY EXEMPTION PURSUANT TO THIS
SECTION AND THE MUNICIPALITY'S LOCAL LAW.
  (IV) FOR PURPOSES OF ELIGIBILITY FOR THE  TOTAL  REHABILITATION  OF  A
RESIDENTIAL  STRUCTURE,  A QUALIFIED RESIDENTIAL STRUCTURE DETERMINED TO
BE AN UNOCCUPIED HAZARD, AN UNOCCUPIED HAZARD SHALL BE  DEFINED  AS  ANY
RESIDENTIAL  BUILDING  OR  STRUCTURE OR A SUBSTANTIAL PART THEREOF WHICH
REMAINS UNOCCUPIED FOR A PERIOD OF MORE THAN ONE YEAR WITH EITHER DOORS,
WINDOWS, OR OTHER OPENINGS BROKEN, REMOVED, BOARDED OR SEALED UP.
  (V) FOR PURPOSES OF ELIGIBILITY FOR THE CONSTRUCTION  OF  A  QUALIFIED
NEW RESIDENTIAL STRUCTURE, THE NEW RESIDENTIAL PROPERTY MUST BE A ONE OR
TWO FAMILY RESIDENCE. NEW RESIDENTIAL REAL PROPERTY CONSTRUCTED WHICH IS
GREATER THAN A ONE OR TWO FAMILY RESIDENCE SHALL IN NO EVENT BE ELIGIBLE
FOR REAL PROPERTY TAX EXEMPTIONS AUTHORIZED BY THIS SECTION.
  4.  SUCH EXEMPTION FOR THE CONSTRUCTION OF A QUALIFIED NEW RESIDENTIAL
REAL PROPERTY SHALL BE GRANTED ONLY UPON APPLICATION  BY  THE  OWNER  OF
SUCH REAL PROPERTY. SUCH EXEMPTION FOR A TOTAL REHABILITATION OF A QUAL-
IFIED  RESIDENTIAL STRUCTURE DETERMINED TO BE AN UNOCCUPIED HAZARD SHALL
BE GRANTED ONLY UPON APPLICATION BY THE OWNER OF SUCH REAL PROPERTY  WHO
HAS  BEEN  PRE-APPROVED  IN ACCORDANCE WITH THE REQUIREMENTS OF SUBPARA-
GRAPH (III) OF PARAGRAPH (A) OF SUBDIVISION THREE OF THIS SECTION.  SUCH
APPLICATION  SHALL  BE  FILED WITH THE ASSESSOR OF A MUNICIPALITY WITH A
COUNTY POPULATION OF NOT LESS THAN ONE HUNDRED TEN THOUSAND AND NOT MORE
THAN ONE HUNDRED FIFTEEN THOUSAND BASED UPON THE TWO THOUSAND TEN FEDER-
AL CENSUS, ON OR BEFORE THE APPROPRIATE  TAXABLE  STATUS  DATE  OF  SUCH
MUNICIPALITY  AND  WITHIN  ONE  YEAR FROM THE DATE OF COMPLETION OF SUCH
CONSTRUCTION OF QUALIFIED RESIDENTIAL STRUCTURE IMPROVEMENTS.

S. 3813--A                          3

  5. IF THE ASSESSOR OF SUCH MUNICIPALITY IS SATISFIED THAT  THE  APPLI-
CANT  IS  ENTITLED  TO  AN EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE
SHALL APPROVE THE APPLICATION AND SUCH REAL PROPERTY SHALL THEREAFTER BE
EXEMPT FROM TAXATION AND SPECIAL AD VALOREM LEVIES BY A MUNICIPALITY  AS
PROVIDED  IN  THIS  SECTION COMMENCING WITH THE ASSESSMENT ROLL PREPARED
AFTER THE TAXABLE STATUS DATE REFERRED TO IN SUBDIVISION  FOUR  OF  THIS
SECTION.  THE  ASSESSED  VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS
SECTION SHALL BE ENTERED BY THE ASSESSOR OF  SUCH  MUNICIPALITY  ON  THE
ASSESSMENT  ROLL  WITH  THE  TAXABLE  PROPERTY,  WITH  THE AMOUNT OF THE
EXEMPTION SHOWN IN A SEPARATE COLUMN.
  6. IN THE EVENT THAT REAL PROPERTY GRANTED AN  EXEMPTION  PURSUANT  TO
THIS  SECTION  CEASES  TO  BE USED PRIMARILY FOR PURPOSES AS PROVIDED IN
SUBDIVISION (V) OF PARAGRAPH (A) OF SUBDIVISION THREE  OF  THIS  SECTION
THE EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL CEASE.
  7.  A  MUNICIPALITY WITHIN A COUNTY WITH A POPULATION OF NOT LESS THAN
ONE HUNDRED TEN THOUSAND AND NOT MORE THAN ONE HUNDRED FIFTEEN THOUSAND,
BASED UPON THE TWO THOUSAND TEN FEDERAL CENSUS MAY ESTABLISH BY A  LOCAL
LAW  A  DATE  FOR  THE  COMMENCEMENT  OF  EFFECTIVENESS OF THE EXEMPTION
OFFERED PURSUANT TO THIS SECTION.  IN  ADDITION,  SUCH  MUNICIPALITY  IS
AUTHORIZED TO ESTABLISH PROCEDURES IN SUCH LOCAL LAW FOR THE ELIMINATION
OF  THE  EXEMPTION FOR AN OTHERWISE QUALIFIED RESIDENTIAL PROPERTY WHICH
IS DETERMINED BY THE ASSESSOR OF SUCH MUNICIPALITY AND THE  DIRECTOR  OF
CODE  ENFORCEMENT  TO  HAVE  SERIOUS  CODE VIOLATIONS, AS DEFINED BY THE
MUNICIPALITY IN SUCH LOCAL LAW, AT ANY TIME SUBSEQUENT TO  THE  APPROVAL
OF  THE  APPLICATION  FOR  REAL  PROPERTY TAX EXEMPTION PURSUANT TO THIS
SECTION AND WHICH SERIOUS CODE VIOLATIONS HAVE NOT  BEEN  CORRECTED  AND
ANY  JUDGMENTS  AND/OR FINES, PENALTIES AND COSTS, IF ANY, HAVE NOT BEEN
PAID IN ACCORDANCE WITH THE  APPLICABLE  LAWS,  LOCAL  LAW,  ORDINANCES,
RULES AND REGULATIONS. NOTWITHSTANDING THE FOREGOING, THE ELIMINATION OF
ANY SUCH EXEMPTION SHALL TAKE EFFECT ON THE ASSESSMENT ROLL BASED ON THE
NEXT  TAXABLE STATUS DATE SUBSEQUENT TO THE MUNICIPALITY'S DETERMINATION
TO ELIMINATE THE EXEMPTION. A COPY OF ALL SUCH LOCAL LAWS SHALL BE FILED
WITH THE COMMISSIONER AND THE ASSESSOR OF SUCH COUNTY AND MUNICIPALITY.
  S 2. This act shall take effect immediately.

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