S T A T E O F N E W Y O R K
________________________________________________________________________
1967
2009-2010 Regular Sessions
I N A S S E M B L Y
January 14, 2009
___________
Introduced by M. of A. CALHOUN -- Multi-Sponsored by -- M. of A. TEDISCO
-- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law and the real property law, in
relation to the application of exemptions to manufactured homes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (g) of subdivision 12 of section 102 of the real
property tax law, as amended by chapter 637 of the laws of 2004, is
amended to read as follows:
(g) [Forms of housing adaptable to motivation by a power connected
thereto, commonly called "trailers" or "mobile homes", which are or can
be used for residential, business, commercial or office purposes] MANU-
FACTURED HOMES, AS DEFINED IN PARAGRAPH FOUR OF SUBDIVISION A OF SECTION
TWO HUNDRED THIRTY-THREE OF THE REAL PROPERTY LAW, except those (1)
located within the boundaries of an assessing unit for less than sixty
days, (2) unoccupied and for sale or (3) "recreational vehicles" that
are four hundred square feet or less in size, self propelled or towable
by an automobile or light duty truck and used as temporary living quar-
ters for recreational, camping, travel or seasonal use. The value of any
[trailer or mobile] MANUFACTURED home shall be included in the assess-
ment of the land on which it is located[; provided, however, that if
either the trailer or mobile home or the land on which it is located is
entitled to any exemption pursuant to article four of this chapter,
other than the exemption authorized by section four hundred twenty-five
of this chapter, such trailer or mobile home shall be separately
assessed in the name of the owner thereof]. IF THE OWNER OF A MANUFAC-
TURED HOME DOES NOT OWN THE LAND, HE OR SHE MAY APPLY FOR AN EXEMPTION
PURSUANT TO ARTICLE FOUR OF THIS CHAPTER ONLY UPON THE MANUFACTURED
HOME. IF GRANTED, ONLY THE PORTION OF THE ASSESSMENT OF THE PARCEL
ATTRIBUTABLE TO THE MANUFACTURED HOME SHALL BE SUBJECT TO EXEMPTION FROM
TAXATION PURSUANT TO THIS SECTION. IN NO EVENT SHALL THE EXEMPTION
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02260-01-9
A. 1967 2
EXCEED THE TOTAL ASSESSED VALUE ATTRIBUTABLE TO THE MANUFACTURED HOME.
THE EXEMPTION SHALL BE CREDITED BY THE APPROPRIATE TAXING AUTHORITY
AGAINST THE ASSESSED VALUATION OF THE PARCEL AND THE REDUCTION IN REAL
PROPERTY TAXES REALIZED THEREBY SHALL BE CREDITED BY THE LANDOWNER IN
THE MANNER PRESCRIBED PURSUANT TO SUBDIVISION W OF SECTION TWO HUNDRED
THIRTY-THREE OF THE REAL PROPERTY LAW;
S 2. Paragraph (l) of subdivision 2 of section 425 of the real proper-
ty tax law, as added by section 1 of part B of chapter 389 of the laws
of 1997, subparagraph (iii) as amended by section 3 of part A of chapter
405 of the laws of 1999, is amended to read as follows:
(l) [Trailers and mobile] MANUFACTURED homes. (i) [When the value of
a trailer or mobile home has been included in the assessment of the land
on which it is located pursuant to paragraph (g) of subdivision twelve
of section one hundred two of this chapter, the provisions of this para-
graph shall apply.
(ii)] If the owner of the [trailer or mobile] MANUFACTURED home also
owns the land, he or she may apply for exemption pursuant to this
section in the same manner as any other homeowner.
[(iii)] (II) If the owner of the [trailer or mobile] MANUFACTURED home
does not own the land, he or she may apply for exemption pursuant to
this section only upon the [trailer or mobile] MANUFACTURED home. If
granted, only the portion of the assessment of the parcel attributable
to the [trailer or mobile] MANUFACTURED home shall be subject to
exemption from taxation pursuant to this section. In no event shall the
exemption exceed the total assessed value attributable to the [trailer
or mobile] MANUFACTURED home. The exemption shall be credited by the
appropriate taxing authority against the assessed valuation of the
parcel. Upon the completion of the final assessment roll, or as soon
thereafter as is practicable, the assessor shall forward to the landown-
er a statement setting forth the exemption attributable to each eligible
[trailer or mobile] MANUFACTURED home. The reduction in real property
taxes attributable to each eligible [trailer or mobile] MANUFACTURED
home shall be credited by the landowner against the rent payable on
account of such [trailer or mobile] MANUFACTURED home, subject to the
provisions of subdivision w of section two hundred thirty-three of the
real property law.
S 3. Subdivision w of section 233 of the real property law, as amended
by section 18 of part B of chapter 389 of the laws of 1997, paragraph
3-a as added by chapter 405 of the laws of 2001, is amended to read as
follows:
w. Real property tax payments. 1. A manufactured home park owner,
operator or the agent of such owner or operator shall reduce the annual
rent paid by a manufactured home OWNER OR tenant for use of the land
upon which such manufactured home sits in an amount equal to the [total
of the real property taxes actually paid by such manufactured home
tenant for such manufactured home plus the amount by which the taxes on
such manufactured home were reduced as a result of the partial real
property tax exemption granted to the manufactured home tenant pursuant
to article four of the real property tax law, provided such manufactured
home tenant:
(a) owns a manufactured home which is separately assessed, subject to
the provisions of paragraph two of this subdivision;
(b)] AMOUNT BY WHICH THE TAXES ON SUCH MANUFACTURED HOME WERE REDUCED
AS A RESULT OF AN EXEMPTION GRANTED PURSUANT TO ARTICLE FOUR OF THE REAL
PROPERTY TAX LAW, PROVIDED THE MANUFACTURED HOME OWNER OR TENANT is
A. 1967 3
entitled to and actually receives a partial real property tax exemption
pursuant to article four of [the real property tax] SUCH law[; and
(c) pays the real property taxes due on such home].
2. [In the case of a manufactured home which is not separately
assessed, but which is entitled to and actually receives the school tax
relief (STAR) exemption authorized by section four hundred twenty-five
of the real property tax law, the tenant of such manufactured home shall
be entitled to a rent reduction pursuant to this subdivision to the same
extent as a tenant of a manufactured home which satisfies the criteria
set forth in paragraph one of this subdivision. Such rent reduction
shall be equal to the amount by which the taxes on such manufactured
home were reduced as a result of such exemption.
3.] A manufactured home park owner or operator providing a reduction
in rent as required by [paragraph one or two of] this subdivision may
retain, in consideration for record keeping expenses, two percent of the
amount of such reduction.
[3-a.] 3. Any reduction required to be provided pursuant to paragraph
one or two of this subdivision shall be provided as follows:
(a) a reduction in monthly rent (prorating the reduction in twelve
parts) shall take effect upon the first monthly rental payment due sixty
days after the last date for the payment of real property taxes with no
penalty or interest for lateness and shall be extended to the next elev-
en monthly payments thereafter; or
(b) with the consent of the manufactured home park owner, operator, or
agent of such owner or operator, a reduction in rent may be offset in
the entire amount of such reduction against the first monthly rental
payment due sixty days after the last date for the payment of real prop-
erty taxes with no penalty or interest for lateness, and the balance
thereof, if any, may be offset against the monthly rental payments for
succeeding months, until exhausted; or
(c) at the election of the manufactured home park owner, operator, or
agent of such owner or operator, the total amount of such reduction in
rent may be paid to the tenant no later than sixty days after the last
date for the payment of real property taxes with no penalty or interest
for lateness.
4. The failure of a manufactured home park owner or operator to comply
with the provisions of this subdivision shall be a violation punishable
by a fine not to exceed five hundred dollars for each violation.
S 4. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.