S T A T E O F N E W Y O R K
________________________________________________________________________
1830
2009-2010 Regular Sessions
I N A S S E M B L Y
January 12, 2009
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Introduced by M. of A. CALHOUN -- Multi-Sponsored by -- M. of A.
BACALLES, CROUCH, FINCH, MILLER, OAKS, TEDISCO, TOWNSEND -- read once
and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to property tax
exemptions on community residences
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 306 to read as follows:
S 306. TAXABLE STATUS OF COMMUNITY RESIDENCES. FOR THE PURPOSES OF
THIS SECTION, "COMMUNITY RESIDENCE" MEANS ANY FACILITY OPERATED BY OR
SUBJECT TO LICENSURE BY THE OFFICE OF MENTAL HEALTH OR THE OFFICE OF
MENTAL RETARDATION AND DEVELOPMENTAL DISABILITIES WHICH PROVIDES A
SUPERVISED RESIDENCE OR RESIDENTIAL RESPITE SERVICES FOR MENTALLY DISA-
BLED PERSONS AND A HOMELIKE ENVIRONMENT AND ROOM, BOARD AND RESPONSIBLE
SUPERVISION FOR THE HABILITATION OR REHABILITATION OF MENTALLY DISABLED
PERSONS AS PART OF AN OVERALL SERVICE DELIVERY SYSTEM. A COMMUNITY RESI-
DENCE SHALL INCLUDE AN INTERMEDIATE CARE FACILITY WITH FOURTEEN OR FEWER
RESIDENTS THAT HAS BEEN APPROVED PURSUANT TO LAW, AND A COMMUNITY RESI-
DENTIAL FACILITY AS THAT TERM IS DEFINED IN SUBDIVISION TWENTY-EIGHT OF
SECTION 1.03 OF THE MENTAL HYGIENE LAW. SUCH TERM DOES NOT INCLUDE FAMI-
LY CARE HOMES.
NOTWITHSTANDING THE PROVISIONS OF ANY OTHER LAW, ON AND AFTER THE
EFFECTIVE DATE OF THIS SECTION, THE REAL PROPERTY TAXES ON ANY REAL
PROPERTY THAT IS DEFINED AS A COMMUNITY RESIDENCE PURSUANT TO SUBDIVI-
SION TWENTY-EIGHT OF SECTION 1.03 OF THE MENTAL HYGIENE LAW OR PURSUANT
TO THIS SECTION SHALL BE PAID BY THE STATE.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02259-01-9