senate Bill S4022

Establishes a property tax exemption in the city of Syracuse for the rehabilitation of vacant residential structures

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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

  • 05 / Mar / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Jun / 2013
    • 1ST REPORT CAL.1050
  • 05 / Jun / 2013
    • 2ND REPORT CAL.
  • 10 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 11 / Jun / 2013
    • SUBSTITUTED BY A5743

Summary

Establishes a property tax exemption in the city of Syracuse for the rehabilitation of vacant residential structures.

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Bill Details

See Assembly Version of this Bill:
A5743
Versions:
S4022
Legislative Cycle:
2013-2014
Law Section:
Real Property Tax Law
Laws Affected:
Rpld §485-m, add §485-o, RPT L

Votes

9
0
9
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Local Government committee vote details

Sponsor Memo

BILL NUMBER:S4022

TITLE OF BILL: An act to amend the real property tax law, in relation
to establishing a new residential property exemption in certain
cities; and to repeal section 485-m of the real property tax law
relating thereto

PURPOSE OR GENERAL IDEA OF BILL: To re-establish a property tax
exemption in the City of Syracuse for the rehabilitation of vacant
residential structures.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 -- Adds a new section 485-o to the Real Property Tax Law.
This new section establishes a residential property tax exemption for
the rehabilitation of vacant residential structures.

Section 485-o (1) states that this applies to properties in the City
of Syracuse.

Section 485-o (2) (a) (i) establishes the exemptions allowed for the
rehabilitation of vacant residential structures.

Section 485-o (2) (a)(ii) establishes an application procedure for the
exemption.

Section 485-o (2) (a) (iii) defines what vacant properties are
eligible for the exemption.

Section 485-o (2)(a)(iv) states what new properties are eligible for
the exemption.

Section 485-o (2) (a) (v) (A) and (5) establishes a procedure for a
LEED certification exemption.

Section 485-o (2)(a) (iv) states that exemptions shall apply to
property taxes imposed for city and school district purposes.

Section 485-o (2) (b) states that exemptions will only be granted:

-for new structures when construction for the new structure commenced
on or after January 1, 2013;

-the structure is in the City of Syracuse;

-the value of the construction exceeds $20,000 and

-documentation exists for each construction.

Section 485-o (3) establishes an exemption application procedure.

Section 485-o (4) states when an assessor must grant an exemption

Section 485-o (5) states that the exemption shall cease for a property
when the property no longer continues to be used primarily for
residential purposes.


Section 485-o (6) allows the City of Syracuse to adopt the property
tax exemption that is established by RPT Law section 485-o.

Section 2 -- Effective date.

JUSTIFICATION: This legislation, which is being introduced at the
request of the Syracuse Common Council and the Syracuse Department of
Assessment, seeks to alleviate the problem of vacant homes in the City
of Syracuse by offering a property tax exemption for those who
rehabilitate certain vacant homes by extending Chapter 370 of the laws
of 2008. Additionally, this legislation offers another exemption for
residential structures that have been rehabilitated to be
environmentally friendly and meet LEED standards. if extended, this
proposal will provide tremendous assistance to the City of Syracuse's
efforts to reduce the number of vacant homes within the city. To date
approximately 120 homeowners in the City of Syracuse have taken
advantage of this program.

PRIOR LEGISLATIVE HISTORY: New Bill, renewing chapter 370 of the laws
of 2008 FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: Immediately, Retroactive to January 1, 2013.

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

                                  4022

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              March 5, 2013
                               ___________

Introduced  by  Sen. VALESKY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to establishing a
  new residential property exemption in certain cities;  and  to  repeal
  section 485-m of the real property tax law relating thereto

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

  Section 1. Section 485-m of the real property tax  law,  as  added  by
chapter  370  of the laws of 2008 is REPEALED and a new section 485-o is
added to read as follows:
  S 485-O.  NEW  RESIDENTIAL  PROPERTY  EXEMPTION;  CERTAIN  CITIES.  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 JANUARY, TWO THOU-
SAND THIRTEEN IN CITIES WITH A POPULATION OF NOT LESS THAN  ONE  HUNDRED
THIRTY THOUSAND AND NOT MORE THAN ONE HUNDRED SIXTY THOUSAND, BASED UPON
THE  TWO  THOUSAND TEN FEDERAL CENSUS MAY BE EXEMPT FROM CITY AND SCHOOL
TAXATION AS PROVIDED IN THIS SECTION.
  2. (A) (I) SUCH QUALIFIED RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT IN
ACCORDANCE WITH THE APPLICABLE EXEMPTION SCHEDULES  SET  FORTH  IN  THIS
SUBPARAGRAPH  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
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 CITY AS PROVIDED IN
THIS SECTION.
  (II)
                CONSTRUCTION OF QUALIFIED LEED CERTIFIED
                       NEW RESIDENTIAL STRUCTURES

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07647-02-3

S. 4022                             2

                              PERCENTAGE OF EXEMPTION
YEAR           CERTIFIED/SILVER         GOLD           PLATINUM
1              100%                     100%           100%
2              100%                     100%           100%
3              100%                     100%           100%
4              100%                     100%           100%
5              100%                     100%           100%
6              100%                     100%           100%
7              100%                     100%           100%
8              100%                     100%           100%
9              80%                      100%           100%
10             60%                      80%            100%
11             40%                      60%            100%
12             20%                      40%            75%
13             0%                       20%            50%
14             0%                       0%             25%
  (III)
           CONSTRUCTION OF QUALIFIED NEW RESIDENTIAL STRUCTURE
            OR TOTAL REHABILITATION OF PRE-APPROVED QUALIFIED
                RESIDENTIAL STRUCTURE DETERMINED TO BE AN
                            UNOCCUPIED HAZARD
YEAR           PERCENTAGE OF EXEMPTION
1              100%
2              100%
3              100%
4              100%
5              100%
6              100%
7              100%
8              75%
9              50%
10             25%
  (IV) 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
CITY 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 STRUCTURE DETERMINED TO BE AN
UNOCCUPIED HAZARD SHALL DISQUALIFY THE SUBJECT PROPERTY FROM ELIGIBILITY
FOR ANY EXEMPTION PURSUANT TO THIS SECTION AND THE CITY'S LOCAL LAW.
  (V) 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.
  (VI) 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.
  (VII)  (A)  FOR THE PURPOSES OF ELIGIBILITY UNDER A LEED CERTIFICATION
STANDARD THE TERM "LEED" SHALL MEAN THE LEADERSHIP IN ENERGY  AND  ENVI-
RONMENTAL  DESIGN  BUILDING RATING SYSTEM PUBLISHED BY THE UNITED STATES

S. 4022                             3

GREEN BUILDING COUNCIL.  SUCH RESIDENTIAL REAL PROPERTY WHICH IS  CERTI-
FIED  UNDER  A LEED CERTIFICATION STANDARD WHICH IS DETERMINED TO BE FOR
THE CATEGORIES OF CERTIFIED, SILVER, GOLD OR PLATINUM AS  MEETING  GREEN
BUILDING  STANDARDS,  AS  DETERMINED  BY  A LEED ACCREDITED PROFESSIONAL
SHALL BE EXEMPT AS PROVIDED IN SUBPARAGRAPH (II)  OF  PARAGRAPH  (A)  OF
SUBDIVISION  TWO OF THIS SECTION FOR THE RESPECTIVE PERCENTAGES PROVIDED
THAT A COPY OF THE CERTIFICATION FOR A QUALIFIED CATEGORY IS FILED  WITH
THE CITY'S COMMISSIONER OF ASSESSMENT AND THE COMMISSIONER OF ASSESSMENT
APPROVES  THE  APPLICATION  FOR  THE  APPLICABLE CATEGORY AS MEETING THE
REQUIREMENTS OF THIS SECTION AND THE CITY'S LOCAL LAW.
  (B) CONSTRUCTION OF A QUALIFIED NEW RESIDENTIAL STRUCTURE  WHICH  DOES
NOT  MEET THE CERTIFIED, SILVER, GOLD OR PLATINUM STANDARD AS DETERMINED
BY THE CITY SHALL BE EXEMPT UNDER SUBPARAGRAPH (III) OF  THIS  PARAGRAPH
PROVIDED  IT  MEETS  THE APPLICABLE REQUIREMENTS OF THIS SECTION AND THE
CITY'S LOCAL LAW.
  (VIII) EXEMPTIONS GRANTED PURSUANT TO THIS SECTION SHALL APPLY TO REAL
PROPERTY TAXES IMPOSED FOR BOTH CITY AND SCHOOL DISTRICT PURPOSES.
  (B) NO SUCH EXEMPTION SHALL BE GRANTED UNLESS:
  (I) SUCH CONSTRUCTION OF A QUALIFIED NEW RESIDENTIAL REAL PROPERTY  OR
THE TOTAL REHABILITATION OF A QUALIFIED RESIDENTIAL STRUCTURE DETERMINED
TO  BE AN UNOCCUPIED HAZARD COMMENCED ON OR AFTER THE FIRST DAY OF JANU-
ARY, TWO THOUSAND THIRTEEN OR SUCH LATER DATE AS  MAY  BE  SPECIFIED  BY
LOCAL LAW TO QUALIFY FOR THE ENHANCED EXEMPTION;
  (II)  THE  QUALIFIED  RESIDENTIAL  REAL PROPERTY IS SITUATED IN A CITY
WITH A POPULATION OF NOT LESS THAN ONE HUNDRED THIRTY THOUSAND  AND  NOT
MORE  THAN  ONE  HUNDRED  SIXTY  THOUSAND  BASED ON THE TWO THOUSAND TEN
FEDERAL CENSUS;
  (III) THE VALUE OF SUCH CONSTRUCTION EXCEEDS THE SUM OF  TWENTY  THOU-
SAND DOLLARS; AND
  (IV)  SUCH  CONSTRUCTION  IS  DOCUMENTED  BY  A  BUILDING  PERMIT,  IF
REQUIRED, FOR THE IMPROVEMENTS, OR OTHER  APPROPRIATE  DOCUMENTATION  AS
REQUIRED BY THE ASSESSOR.
  (C)  FOR  PURPOSES  OF THIS SECTION THE TERM "CONSTRUCTION OF IMPROVE-
MENTS" SHALL NOT INCLUDE ORDINARY MAINTENANCE AND REPAIRS.
  3. 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  (IV)  OF  PARAGRAPH  (A) OF SUBDIVISION TWO OF THIS SECTION. SUCH
APPLICATION SHALL BE FILED WITH THE ASSESSOR OF A CITY WITH A POPULATION
OF NOT LESS THAN ONE HUNDRED THIRTY  THOUSAND  AND  NOT  MORE  THAN  ONE
HUNDRED  SIXTY  THOUSAND BASED UPON THE TWO THOUSAND TEN FEDERAL CENSUS,
ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH CITY AND WITHIN
ONE YEAR FROM THE DATE OF COMPLETION OF SUCH CONSTRUCTION  OF  QUALIFIED
RESIDENTIAL STRUCTURE IMPROVEMENTS.
  4.  IF  THE  ASSESSOR  OF SUCH CITY IS SATISFIED THAT THE APPLICANT 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  CITY  WITH  A
POPULATION  OF  NOT  LESS  THAN ONE HUNDRED THIRTY THOUSAND AND NOT MORE
THAN ONE HUNDRED SIXTY THOUSAND BASED UPON THE TWO THOUSAND TEN  FEDERAL
CENSUS,  AS PROVIDED IN THIS SECTION COMMENCING WITH THE ASSESSMENT ROLL
PREPARED AFTER THE TAXABLE STATUS DATE REFERRED TO IN SUBDIVISION  THREE
OF THIS SECTION. THE ASSESSED VALUE OF ANY EXEMPTION GRANTED PURSUANT TO

S. 4022                             4

THIS  SECTION  SHALL  BE  ENTERED  BY  THE  ASSESSOR OF SUCH CITY ON THE
ASSESSMENT ROLL WITH THE  TAXABLE  PROPERTY,  WITH  THE  AMOUNT  OF  THE
EXEMPTION  SHOWN  IN  A  SEPARATE  COLUMN. IN ANY CASE WHERE THERE IS AN
ADDITIONAL  PARTIAL  EXEMPTION  BASED ON A LEED CERTIFICATION, A COPY OF
SUCH CERTIFICATION SHALL BE FILED IN THE SUBJECT REAL PROPERTY FILE.
  5. IN THE EVENT THAT REAL PROPERTY GRANTED AN  EXEMPTION  PURSUANT  TO
THIS  SECTION  CEASES  TO  BE USED PRIMARILY FOR PURPOSES AS PROVIDED IN
SUBPARAGRAPH (VI) OF PARAGRAPH (A) OF SUBDIVISION TWO  OF  THIS  SECTION
THE EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL CEASE.
  6.  A CITY WITH A POPULATION OF NOT LESS THAN ONE HUNDRED THIRTY THOU-
SAND AND NOT MORE THAN ONE HUNDRED SIXTY 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 CITY 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  CITY  AND  THE  DIRECTOR  OF CODE ENFORCEMENT TO HAVE SERIOUS CODE
VIOLATIONS, AS DEFINED BY THE CITY IN SUCH LOCAL LAW, AT ANY TIME SUBSE-
QUENT 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  CITY'S
DETERMINATION  TO ELIMINATE THE EXEMPTION. A COPY OF ALL SUCH LOCAL LAWS
SHALL BE FILED WITH THE COMMISSIONER AND THE ASSESSOR OF SUCH CITY.
  S 2. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after January 1, 2013.

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