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

                                  2907

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 21, 2009
                               ___________

Introduced by M. of A. KOON, GALEF, HOYT, SCHIMMINGER -- Multi-Sponsored
  by  --  M. of A.  McENENY, WEISENBERG -- read once and referred to the
  Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to  making  state
  operated  community  residences and voluntary operated community resi-
  dences subject to payments  in  lieu  of  taxes  and  providing  state
  reimbursement therefor

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

  Section 1. Legislative  findings  and  declarations.  The  legislature
hereby  finds  and  declares that deinstitutionalization of the mentally
disabled as a state policy has enabled thousands of New Yorkers to enjoy
the benefits of community  living.  Community  residences  have  enabled
these  citizens  of  New  York to enjoy all of the attendant therapeutic
benefits as well as the simple travails of family living that the larger
family of New York experience daily.
  The legislature also finds that in order to  be  successful  in  their
host  communities,  residences  need to be accepted and blend seamlessly
into the neighborhood fabric.
  The legislature also finds  that  there  exists  a  disparity  in  the
acceptance  of community residences based on the local taxable status of
these facilities.
  The legislature therefore declares it necessary to require that  lands
and facilities of the state of New York operated as community residences
by  the office of mental health and the office of mental retardation and
developmental disabilities and that properties owned  by  not-for-profit
corporations  licensed  by the office of mental health and the office of
mental retardation and developmental disabilities and operated as commu-
nity residences be subject to payments in lieu of taxes, to be  paid  by
the  state  upon  application  by a municipal corporation. Such payments

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02281-01-9

              

A. 2907                             2

shall not diminish state resources normally reserved  for  the  develop-
ment, operation and maintenance of such facilities.
  S  2. The real property tax law is amended by adding a new section 561
to read as follows:
  S 561. PAYMENTS IN LIEU OF TAXES FOR EXEMPT COMMUNITY RESIDENCES. 1. A
MUNICIPAL CORPORATION SHALL BE ENTITLED TO ANNUALLY SEEK PAYMENT IN LIEU
OF TAXES FROM THE STATE FOR REAL PROPERTY THAT (A) IS LOCATED WITHIN THE
BOUNDARIES OF SUCH MUNICIPAL CORPORATION, (B) IS  EXEMPT  FROM  TAXATION
PURSUANT TO STATE LAW, AND (C) IS OPERATED BY THE STATE OFFICE OF MENTAL
HEALTH OR OFFICE OF MENTAL RETARDATION AND DEVELOPMENTAL DISABILITIES OR
IS OPERATED BY A VOLUNTARY AGENCY, CORPORATION OR ASSOCIATION TO PROVIDE
SERVICES  AS  A COMMUNITY RESIDENCE AS DEFINED IN SECTION 1.03, 41.34 OR
41.36 OF THE MENTAL HYGIENE LAW UNDER CONTRACT WITH OR PURSUANT TO,  THE
CERTIFICATION OF THE DEPARTMENT OF MENTAL HYGIENE, OR AN OFFICE OR DIVI-
SION THEREOF.
  2. A MUNICIPAL CORPORATION SEEKING PAYMENT IN LIEU OF TAXES SHALL MAKE
ANNUAL  APPLICATION TO THE STATE BOARD ON A FORM PRESCRIBED BY THE STATE
BOARD. APPLICATION SHALL BE MADE NO LATER THAN SIXTY DAYS PRIOR  TO  THE
COMMENCEMENT OF THE MUNICIPAL CORPORATION'S FISCAL YEAR. THE APPLICATION
FORM  SHALL  ALLOW  FOR  ONE  OR MORE PARCELS TO BE INCLUDED ON A SINGLE
APPLICATION.
  3. THE VALUE OF THE PROPERTY SHALL  BE  DETERMINED  BY  ASSESSING  THE
COMMUNITY RESIDENCE IN THE SAME MANNER AS ALL OTHER REAL PROPERTY WITHIN
THE MUNICIPAL CORPORATION'S TAXING JURISDICTION.
  4. THE AMOUNT OF PAYMENT IN LIEU OF TAXES SHALL BE EQUAL TO THE AMOUNT
OF TAXATION THAT WOULD HAVE OTHERWISE BEEN REALIZED IF THE PROPERTY WERE
TAXABLE.
  5.  THE STATE BOARD SHALL CERTIFY TO THE COMPTROLLER THE AMOUNTS PAYA-
BLE, AND SUCH AMOUNTS SHALL BE PAYABLE TO THE APPLICANT MUNICIPAL CORPO-
RATION ON THE AUDIT AND WARRANT OF THE  STATE  COMPTROLLER  ON  VOUCHERS
CERTIFIED OR APPROVED AS PRESCRIBED BY LAW OUT OF MONEYS APPROPRIATED BY
THE  LEGISLATURE  FOR  PAYMENT OF GENERAL STATE CHARGES TO THE OFFICE OF
THE STATE COMPTROLLER. IN NO CASE SHALL PAYMENT IN LIEU OF  TAXES  BE  A
CHARGE  UPON  ANY  PROVIDER  CERTIFIED  OR OPERATED BY THE DEPARTMENT OF
MENTAL HYGIENE OR AN OFFICE OR DIVISION THEREOF OR UPON SUCH DEPARTMENT,
OFFICE OR DIVISION THEREOF.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which it shall have become a law; provided, however,
that effective immediately, the additions, amendment  and/or  repeal  of
any rules or regulations necessary for the implementation of the forego-
ing  sections  of  this  act  on their effective date are authorized and
directed to be made and completed on or before such effective date.