S T A T E   O F   N E W   Y O R K
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    S. 3648--A                                            A. 7198--A

                       2009-2010 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             March 26, 2009
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Aging --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on  Aging  --  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 providing a
  real property tax exemption for the senior citizens  in  the  town  of
  Southampton

  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 425-b to read as follows:
  S  425-B.  REAL PROPERTY EXEMPTION PROGRAM FOR SENIOR CITIZENS FOR THE
TOWN OF SOUTHAMPTON. 1.  GENERALLY.  WHEN  REAL  PROPERTY  RECEIVES  THE
ENHANCED  STAR  EXEMPTION  FROM  SCHOOL  DISTRICT TAXATION AUTHORIZED BY
SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE, THE PROPERTY   SHALL  BE
DESIGNATED AS ELIGIBLE FOR A TOWN TAX EXEMPTION IN THE TOWN OF SOUTHAMP-
TON  ON THE SAME ASSESSMENT ROLL IN THE MANNER PROVIDED BY THIS SECTION,
AND THE QUALIFIED OWNER-APPLICANT OR OWNER-APPLICANTS SHALL BE  ENTITLED
TO  A  TOWN  TAX  EXEMPTION  IN  THE  SAME AMOUNT OF THE ENHANCED   STAR
EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF  THIS  TITLE
PROVIDED  THAT  THE  TOWN  BOARD  OF  SOUTHAMPTON, AFTER PUBLIC HEARING,
ADOPTS A LOCAL LAW IMPLEMENTING THE PROVISIONS OF THIS SECTION. NO SEPA-
RATE APPLICATION NEED BE FILED FOR SUCH TAX EXEMPTION.
  2. TOWN OF SOUTHAMPTON REAL PROPERTY TAX EXEMPTION. (A) SUBJECT TO THE
PROVISIONS OF PARAGRAPH (B) OF THIS SUBDIVISION, THE ASSESSMENT FOR EACH
ELIGIBLE PARCEL SHALL BE EQUAL TO   THE  EXEMPT  AMOUNT  DETERMINED  FOR
PURPOSES  OF  THE  ENHANCED  STAR  EXEMPTION  AUTHORIZED BY SECTION FOUR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02067-02-9
              

S. 3648--A                          2                         A. 7198--A

HUNDRED TWENTY-FIVE OF THIS TITLE FOR THE ASSESSING UNIT  IN  WHICH  THE
PARCEL  IS  LOCATED PURSUANT TO THE ENACTMENT OF A LOCAL LAW BY THE TOWN
OF SOUTHAMPTON.
  (B)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI-
SION, IN NO EVENT SHALL  THE  TOWN  OF  SOUTHAMPTON  REAL  PROPERTY  TAX
EXEMPTION  ASSESSMENT  OF A PARCEL EXCEED THE  TAXABLE ASSESSED VALUE OF
THAT PARCEL FOR COUNTY PURPOSES.
  3. ENTRY ON ASSESSMENT ROLL; EFFECT. EACH PARCEL WHICH IS ELIGIBLE FOR
A TOWN OF SOUTHAMPTON REAL PROPERTY TAX EXEMPTION SHALL BE DESIGNATED AS
SUCH BY THE ASSESSOR ON THE ASSESSMENT ROLL, PROVIDED, HOWEVER,  THAT  A
TOWN  OF  SOUTHAMPTON  REAL  PROPERTY TAX EXEMPTION SHALL NOT AFFECT THE
TOTAL OR TAXABLE ASSESSED VALUE OF ANY PARCEL FOR ANY PURPOSE, AND SHALL
NOT BE CONSIDERED WHEN DETERMINING THE TAX RATE OF THE TOWN OR  FOR  ANY
PURPOSE  OTHER THAN  DETERMINING THE EXEMPTION TO WHICH THE OWNER-APPLI-
CANT OR OWNER-APPLICANTS ARE ENTITLED UNDER SECTION FOUR  HUNDRED  TWEN-
TY-FIVE OF THIS TITLE.
  4.  EXCEPTIONS. CO-OPERATIVE APARTMENT UNITS AND MOBILE HOMES. WHEN AN
ENHANCED STAR EXEMPTION IS GRANTED PURSUANT TO PARAGRAPH (K) OF SUBDIVI-
SION TWO OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE  IN  RELATION
TO  A  CO-OPERATIVE APARTMENT UNIT, OR PURSUANT TO PARAGRAPH (1) OF SUCH
SUBDIVISION IN RELATION TO A MOBILE HOME WHICH IS SEPARATELY OWNED  FROM
BUT ASSESSED WITH THE LAND ON WHICH IT IS LOCATED, AND SUCH CO-OPERATIVE
APARTMENT UNIT OR MOBILE HOME IS ALSO ELIGIBLE FOR A TOWN OF SOUTHAMPTON
REAL  PROPERTY  TAX  EXEMPTION  PURSUANT  TO THIS SECTION, THE EXEMPTION
SHALL BE APPLIED TO THE PARCEL ITSELF. THE ASSESSOR SHALL PREPARE A LIST
OR DATA FILE IDENTIFYING SUCH OWNER-APPLICANT OR OWNER-APPLICANTS, THEIR
MAILING ADDRESSES, AND THE TAXABLE  ASSESSED  VALUE  FOR  TOWN  PURPOSES
ATTRIBUTABLE  TO THEIR RESPECTIVE CO-OPERATIVE APARTMENT UNITS OR MOBILE
HOMES, AND SHALL SUBMIT THE SAME TO THE STATE BOARD WITHIN  THIRTY  DAYS
AFTER  THE  COMPLETION  OF  THE FINAL ASSESSMENT ROLL. SUCH LIST OR DATA
FILE SHALL BE PREPARED IN SUCH FORM AND MANNER AS MAY BE  PRESCRIBED  BY
THE STATE BOARD OF REAL PROPERTY SERVICES.
  5.  CORRECTION OF AN INCORRECT ENTRY. AN INCORRECT ENTRY ON AN ASSESS-
MENT ROLL OF A TOWN OF SOUTHAMPTON REAL PROPERTY TAX  EXEMPTION  MAY  BE
CORRECTED  IN THE MANNER PROVIDED BY LAW FOR THE CORRECTION OF AN INCOR-
RECT ENTRY OF THE STAR EXEMPTION  AUTHORIZED  BY  SECTION  FOUR  HUNDRED
TWENTY-FIVE  OF THIS TITLE. A DENIAL OF A TOWN OF SOUTHAMPTON REAL PROP-
ERTY TAX EXEMPTION SHALL  BE  SUBJECT  TO  ADMINISTRATIVE  AND  JUDICIAL
REVIEW IN THE MANNER PROVIDED BY LAW FOR THE  REVIEW OF ASSESSMENTS.
  6.  INCONSISTENT LAWS SUPERSEDED. THE PROVISIONS OF THIS SECTION SHALL
APPLY TO ALL ASSESSING UNITS LOCATED WITHIN THE TOWN OF SOUTHAMPTON.
  S 2. This act shall take effect immediately.