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

                                  4200

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 30, 2009
                               ___________

Introduced  by  M. of A. THIELE, WALKER -- read once and referred to the
  Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to  providing  an
  exemption  for  real  property  improved with a single family dwelling
  where said real property is altered to create an  accessory  apartment
  for community housing purposes

  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 420-d to read as follows:
  S  420-D.  EXEMPTION  FROM  LOCAL REAL PROPERTY TAXATION FOR ACCESSORY
APARTMENT IN A SINGLE FAMILY DWELLING FOR COMMUNITY HOUSING PURPOSES. 1.
REAL PROPERTY IMPROVED WITH  A  SINGLE  FAMILY  DWELLING  WITH  A  VALID
CERTIFICATE  OF  OCCUPANCY WHICH IS ALTERED SO AS TO BE IMPROVED WITH AN
ACCESSORY APARTMENT OR ACCESSORY DWELLING UNIT WHICH ACCESSORY  UNIT  IS
UTILIZED  SOLELY  FOR  COMMUNITY  HOUSING  PURPOSES, PURSUANT TO A LOCAL
ZONING ORDINANCE OR LOCAL LAW, SHALL BE  EXEMPT  FROM  TAXATION  BY  ANY
MUNICIPAL  CORPORATION, INCLUDING A SCHOOL DISTRICT, IN WHICH SUCH PROP-
ERTY IS LOCATED TO THE EXTENT PROVIDED FOR IN SUBDIVISION  TWO  OF  THIS
SECTION;  PROVIDED,  HOWEVER,  THAT  THE GOVERNING BOARD OF SUCH MUNICI-
PALITY, AFTER PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE,  OR  RESOL-
UTION ENACTING SAID EXEMPTION. FOR THE PURPOSES OF THIS SECTION, "COMMU-
NITY HOUSING" SHALL MEAN HOUSING FOR PERSONS OR FAMILIES WHOSE INCOME IS
AT  OR  BELOW  THE  MEDIAN INCOME FOR THE COUNTY IN WHICH THE HOUSING IS
LOCATED.
  2. SUCH REAL PROPERTY SHALL BE EXEMPT FROM REAL PROPERTY  TAXATION  TO
THE  EXTENT  OF ONE HUNDRED PERCENT OF THE INCREASE IN ASSESSED VALUE OF
THE PROPERTY ATTRIBUTABLE TO THE ALTERATION OF THE PROPERTY  TO  PROVIDE
THE ACCESSORY APARTMENT OR DWELLING UNIT FOR A PERIOD OF TEN YEARS.
  3. IF AT ANY TIME DURING THE PERIOD THAT THE REAL PROPERTY IS ELIGIBLE
FOR THE REAL PROPERTY EXEMPTION PROVIDED FOR IN THIS SECTION, THE ACCES-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03999-01-9
              

A. 4200                             2

SORY  APARTMENT  OR  DWELLING  UNIT  CEASES TO BE OCCUPIED FOR COMMUNITY
HOUSING, THE OWNER SHALL NO LONGER BE ELIGIBLE FOR SUCH EXEMPTION.
  4.  SUCH  EXEMPTION  MAY BE GRANTED PURSUANT TO THIS SECTION ONLY UPON
APPLICATION BY THE OWNER ON A FORM PRESCRIBED BY THE STATE BOARD OR  ANY
COMPARABLE  FORM, WHICH APPLICATION SHALL BE ACCEPTED BY THE ASSESSOR OF
SUCH MUNICIPAL CORPORATION. A VALID CERTIFICATE  OF  OCCUPANCY  FOR  THE
SINGLE  FAMILY  DWELLING  AND  THE ACCESSORY APARTMENT SHALL BE PROVIDED
WITH THE APPLICATION.
  5. SUCH EXEMPTION MAY BE GRANTED FOR EACH NEW OWNER OF  THE  PROPERTY,
PROVIDED  THAT  THE  ACCESSORY  APARTMENT  CONTINUES  TO BE UTILIZED FOR
COMMUNITY HOUSING.
  6. THE STATE BOARD IS HEREBY AUTHORIZED  AND  DIRECTED  TO  PROMULGATE
RULES  AND  REGULATIONS  NECESSARY  TO  IMPLEMENT THE PROVISIONS OF THIS
SECTION.
  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.