S T A T E O F N E W Y O R K
________________________________________________________________________
4852
2009-2010 Regular Sessions
I N A S S E M B L Y
February 6, 2009
___________
Introduced by M. of A. ALESSI -- Multi-Sponsored by -- M. of A. THIELE
-- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property law and the real property tax law, in
relation to requiring manufactured home owners to pay the real proper-
ty tax amount due for use of the land upon which their manufactured
home sits
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. 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 and
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 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 manufac-
tured 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) is entitled to and actually receives a partial real property tax
exemption pursuant to article four of the real property tax 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
A LBD08156-01-9
A. 4852 2
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. 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] OWNER
SHALL PAY THE REAL PROPERTY TAX AMOUNT DUE FOR USE OF THE LAND UPON
WHICH THEIR MANUFACTURED HOME SITS, EVEN THOUGH SAID LAND IS OWNED BY A
MANUFACTURED HOME PARK OWNER.
S 2. Subparagraph (iii) of paragraph (l) of subdivision 2 of section
425 of the real property tax law, as amended by section 3 of part A of
chapter 405 of the laws of 1999, is amended to read as follows:
(iii) If the owner of the trailer or mobile home does not own the
land, he or she may apply for exemption pursuant to this section only
upon the trailer or mobile home. If granted, only the portion of the
assessment of the parcel attributable to the trailer or mobile home
shall be subject to exemption from taxation pursuant to this section. In
no event shall the exemption exceed the total assessed value attribut-
able to the trailer or mobile 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 home. The reduction in real property taxes attribut-
able to each eligible trailer or mobile home shall be credited by the
landowner against the rent payable on account of such trailer or mobile
home, subject to the provisions of subdivision w of section two hundred
thirty-three of the real property law.]
S 3. Subdivision 5 of section 425-a of the real property tax law, as
added by chapter 383 of the laws of 2002, is amended to read as follows:
A. 4852 3
5. Cooperative apartment corporations, trailers and mobile homes. The
abatement authorized by this section shall apply to taxes on real prop-
erty owned by a cooperative corporation and to trailers and mobile homes
to the extent such taxes are attributable to the property of eligible
shareholders or owners and shall be credited against the taxes [or rent]
otherwise payable by [or chargeable to] such eligible individuals in the
same manner as is provided for the exemption granted by section four
hundred twenty-five of this title.
S 4. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after the first of January next succeeding the date on which this act
shall have become a law.