S T A T E O F N E W Y O R K
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1236
2009-2010 Regular Sessions
I N S E N A T E
January 28, 2009
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Introduced by Sen. THOMPSON -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to creating the
central Buffalo housing district and allowing certain tax exemptions
and abatements within such district
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 421-l to read as follows:
S 421-L. ASSESSMENT EXEMPTION FOR CERTAIN RESIDENTIAL PROPERTIES WITH-
IN THE CENTRAL BUFFALO HOUSING DISTRICT. 1. THERE IS HEREBY CREATED THE
CENTRAL BUFFALO HOUSING DISTRICT. SUCH DISTRICT SHALL CONSIST OF THE
GEOGRAPHICAL AREA DESCRIBED IN SUBDIVISION SEVEN OF THIS SECTION.
2. NOTWITHSTANDING ANY OTHER PROVISION OF THE REAL PROPERTY LAW TO THE
CONTRARY, REAL PROPERTY WHICH QUALIFIES FOR AN ASSESSMENT EXEMPTION
PURSUANT TO THIS SECTION AND IS LOCATED WITHIN THE CENTRAL BUFFALO HOUS-
ING DISTRICT, AS DESCRIBED IN SUBDIVISION EIGHT OF THIS SECTION, SHALL
BE EXEMPT FROM TAXATION TO THE EXTENT OF ANY INCREASE IN ASSESSED VALUE
OF RESIDENTIAL PROPERTY RESULTING FROM THE CONSTRUCTION OR RECON-
STRUCTION OF SUCH PROPERTY FOR THE PURPOSE OF IMPROVING SUCH PROPERTY.
3.(A) SUCH QUALIFIED REAL PROPERTY SHALL BE SUBJECT TO REAL PROPERTY
TAXATION ON THE LESSER OF (L) THE ASSESSED VALUE OF THE PROPERTY OR (2)
THE ASSESSED VALUE OF THE PROPERTY IN THE YEAR TWO THOUSAND TWO MULTI-
PLIED BY THE MEDIAN COUNTY PROPERTY VALUE FOR SINGLE-FAMILY HOUSES IN
THE COUNTY OF ERIE IN THE MOST RECENT YEAR AND DIVIDED BY THE MEDIAN
PROPERTY VALUE FOR SINGLE-FAMILY HOUSES IN THE COUNTY OF ERIE IN THE
YEAR TWO THOUSAND TWO. (B) SUCH EXEMPTION SHALL NOT EXCEED (1) THE
INCREASE IN ASSESSED VALUE RESULTING FROM CONSTRUCTION OR RECONSTRUCTION
OF SUCH PROPERTY, OR (2) TWENTY PERCENT OF THE TOTAL ASSESSED VALUE OF
SUCH PROPERTY AS IMPROVED, OR (3) TWENTY PERCENT OF THE MEDIAN SALE
PRICE OF RESIDENTIAL PROPERTY AS REPORTED IN THE MOST RECENT SALES
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04707-02-9
S. 1236 2
STATISTICAL SUMMARY PUBLISHED BY THE STATE BOARD FOR THE COUNTY OF ERIE,
WHICHEVER IS LESS.
4. NO SUCH EXEMPTION SHALL BE GRANTED UNLESS:
(A) THE PROPERTY IS WITHIN THE GEOGRAPHICAL AREA THAT COMPRISES THE
CENTRAL BUFFALO HOUSING DISTRICT, AS DESCRIBED IN THIS SECTION, IN WHICH
SUCH CONSTRUCTION OR RECONSTRUCTION IS PERMITTED; AND
(B) THE RESIDENTIAL PROPERTY SO CONSTRUCTED OR RECONSTRUCTED IS THE
PRINCIPAL PLACE OF RESIDENCE OF THE OWNER.
5. SUCH EXEMPTION SHALL BE APPLICABLE ONLY TO CONSTRUCTION OR RECON-
STRUCTION WHICH OCCURRED SUBSEQUENT TO THE EFFECTIVE DATE OF THIS
SECTION AND SHALL ONLY APPLY DURING TAXABLE YEARS DURING WHICH SUCH
IMPROVEMENT REMAINS.
6. SUCH EXEMPTION FROM TAXATION SHALL BE GRANTED UPON AN APPLICATION
MADE ANNUALLY, UPON A FORM TO BE PROMULGATED BY THE STATE BOARD, BY THE
OWNER OF SUCH PROPERTY TO THE APPROPRIATE ASSESSOR IN THE COUNTY OF ERIE
HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE APPRO-
PRIATE TAXABLE STATUS DATE OF SUCH COUNTY OR CITY WITHIN SUCH COUNTY. IF
THE ASSESSOR IS SATISFIED THAT THE PROPERTY IS ENTITLED TO AN EXEMPTION
PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICATION AND
SUCH RESIDENTIAL IMPROVEMENTS SHALL BE EXEMPT FROM TAXATION AND SPECIAL
AD VALOREM LEVIES, AS PROVIDED IN THIS SECTION.
7. ANY CONVICTION OF HAVING MADE ANY WILLFUL FALSE STATEMENT IN THE
APPLICATION FOR SUCH EXEMPTION SHALL RESULT IN THE REVOCATION THEREOF,
BE PUNISHABLE BY A CIVIL PENALTY OF NOT MORE THAN ONE HUNDRED DOLLARS
AND SHALL DISQUALIFY THE APPLICANT OR APPLICANTS FROM FURTHER EXEMPTION
FOR A PERIOD OF FIVE YEARS.
8. THE CENTRAL BUFFALO HOUSING DISTRICT, CREATED IN THIS SECTION, AS
LOCATED, BOUNDED AND DESCRIBED AS FOLLOWS:
COMMENCING AT THE INTERSECTION OF MAIN STREET AND MANHATTAN AVENUE
RUNNING SOUTHERLY ALONG MANHATTAN AVENUE UNTIL ITS INTERSECTION WITH
CENTRAL PARK; RUNNING THENCE WESTERLY ALONG CENTRAL PARK TO ITS INTER-
SECTION WITH HILL STREET; RUNNING THENCE SOUTH ALONG HILL STREET TO ITS
INTERSECTION WITH VICTORIA AVENUE; RUNNING THENCE WEST ALONG VICTORIA
AVENUE TO ITS INTERSECTION WITH FILLMORE AVENUE; RUNNING THENCE SOUTH
ALONG FILLMORE AVENUE TO ITS INTERSECTION WITH DEWEY AVENUE; RUNNING
THENCE EAST ALONG DEWEY AVENUE TO ITS INTERSECTION WITH CASTLE PLACE;
RUNNING THENCE NORTH ALONG CASTLE PLACE TO ITS INTERSECTION WITH LEROY
AVENUE; RUNNING THENCE EAST ALONG LEROY AVENUE TO ITS INTERSECTION WITH
KENSINGTON AVENUE; RUNNING THENCE NORTHEASTERLY ALONG KENSINGTON AVENUE
TO ITS INTERSECTION WITH OLYMPIC AVENUE; RUNNING THENCE SOUTH ALONG
OLYMPIC AVENUE TO ITS INTERSECTION WITH DORRIS AVENUE; RUNNING THENCE
EAST ALONG DORRIS AVENUE TO ITS INTERSECTION WITH BAILEY AVENUE; RUNNING
THENCE SOUTH ALONG BAILEY AVENUE TO ITS INTERSECTION WITH GERALD AVENUE;
RUNNING THENCE EAST ALONG GERALD AVENUE TO ITS INTERSECTION WITH
ROEBLING AVENUE; RUNNING THENCE SOUTH ALONG ROEBLING AVENUE TO ITS
INTERSECTION WITH E. DELAVAN AVENUE; RUNNING THENCE SOUTHWESTERLY ALONG
E. DELAVAN AVENUE TO ITS INTERSECTION WITH LONGVIEW AVENUE; RUNNING
THENCE SOUTH ALONG LONGVIEW AVENUE TO ITS INTERSECTION WITH NORTHLAND
AVENUE; RUNNING THENCE WEST ALONG NORTHLAND AVENUE TO ITS INTERSECTION
WITH RICKERT AVENUE; RUNNING THENCE SOUTH ALONG RICKERT AVENUE TO ITS
INTERSECTION WITH SIDNEY STREET; RUNNING THENCE WEST ALONG SIDNEY STREET
TO ITS INTERSECTION WITH HUMBOLDT PARKWAY (AT THE KENSINGTON EXPRESS-
WAY); RUNNING THENCE SOUTH ALONG HUMBOLDT PARKWAY TO ITS INTERSECTION
WITH INTER PARK AVENUE; RUNNING THENCE EAST ALONG INTER PARK AVENUE TO
ITS INTERSECTION WITH WINCHESTER AVENUE; RUNNING THENCE SOUTH ALONG
WINCHESTER AVENUE TO ITS INTERSECTION WITH WOODLAWN AVENUE; RUNNING
S. 1236 3
THENCE EAST ALONG WOODLAWN AVENUE TO ITS INTERSECTION WITH DUTTON
AVENUE; RUNNING THENCE NORTH ALONG DUTTON AVENUE TO ITS INTERSECTION
WITH E. FERRY STREET; RUNNING THENCE WEST ALONG E. FERRY STREET TO ITS
INTERSECTION WITH CHELSEA PLACE; RUNNING THENCE NORTH ALONG CHELSEA
PLACE TO SCAJAQUADA STREET; RUNNING THENCE SOUTHEASTERLY ALONG SCAJAQUA-
DA STREET TO ITS INTERSECTION WITH GRIDER STREET; RUNNING THENCE NORTH
ALONG GRIDER STREET TO ITS INTERSECTION WITH NORTHLAND AVENUE; RUNNING
THENCE EAST ALONG NORTHLAND AVENUE TO ITS INTERSECTION WITH SCHUELE
AVENUE; RUNNING THENCE SOUTH ALONG SCHUELE AVENUE TO ITS INTERSECTION
WITH E. FERRY STREET; RUNNING THENCE WEST ALONG E. FERRY STREET TO ITS
INTERSECTION WITH DONOVAN DRIVE; RUNNING THENCE SOUTH ALONG DONOVAN
DRIVE TO ITS INTERSECTION WITH BOX AVENUE; RUNNING THENCE EAST ALONG BOX
AVENUE TO ITS INTERSECTION WITH MOSELLE STREET; RUNNING THENCE SOUTH
ALONG MOSELLE STREET TO ITS INTERSECTION WITH WALDEN AVENUE; RUNNING
THENCE WEST ALONG WALDEN AVENUE TO ITS INTERSECTION WITH HOWLETT STREET;
RUNNING THENCE SOUTH ALONG HOWLETT STREET TO ITS INTERSECTION WITH SYCA-
MORE STREET; RUNNING THENCE SOUTHWESTERLY ALONG SYCAMORE STREET TO THIS
INTERSECTION WITH MILLS STREET; RUNNING THENCE NORTHERLY ALONG MILLS
STREET TO ITS INTERSECTION WITH GENESEE STREET; RUNNING THENCE SOUTHWES-
TERLY ALONG GENESEE STREET TO ITS INTERSECTION WITH JEFFERSON AVENUE;
RUNNING THENCE NORTHERLY ALONG JEFFERSON AVENUE TO ITS INTERSECTION WITH
VIRGINIA STREET; RUNNING THENCE WESTERLY ALONG VIRGINIA STREET TO CHERRY
STREET; RUNNING THENCE SOUTHWESTERLY ALONG CHERRY STREET TO ITS INTER-
SECTION WITH MORTIMER STREET, RUNNING THENCE SOUTHEASTERLY ALONG MORTIM-
ER STREET TO ITS INTERSECTION WITH GENESEE STREET; RUNNING THENCE SOUTH-
WESTERLY ALONG GENESEE STREET TO ITS INTERSECTION WITH MICHIGAN AVENUE;
RUNNING THENCE NORTHEASTERLY ALONG MICHIGAN AVENUE TO ITS INTERSECTION
WITH E. TUPPER STREET; RUNNING THENCE WESTERLY ALONG E. TUPPER STREET TO
ITS INTERSECTION WITH ELLICOTT STREET; RUNNING THENCE NORTHERLY ALONG
ELLICOTT STREET TO ITS INTERSECTION WITH GOODELL STREET; RUNNING THENCE
WESTERLY ALONG GOODELL STREET TO ITS INTERSECTION WITH WASHINGTON
STREET; RUNNING THENCE NORTHERLY ALONG WASHINGTON STREET TO ITS INTER-
SECTION WITH VIRGINIA STREET; RUNNING THENCE WESTERLY ALONG VIRGINIA
STREET TO ITS INTERSECTION WITH MAIN STREET; RUNNING THENCE NORTHERLY
ALONG MAIN STREET TO ITS INTERSECTION WITH W. UTICA STREET; RUNNING
THENCE WESTERLY ALONG W. UTICA STREET TO ITS INTERSECTION WITH LINWOOD
AVENUE; RUNNING THENCE NORTHERLY ALONG LINWOOD AVENUE TO ITS INTER-
SECTION WITH W. DELAVAN AVENUE; RUNNING THENCE EASTERLY ALONG W. DELA-
VAN AVENUE TO ITS INTERSECTION WITH MAIN STREET; RUNNING THENCE
NORTHEASTERLY ALONG MAIN STREET TO ITS INTERSECTION WITH FLORENCE
AVENUE; RUNNING THENCE NORTHWESTERLY ALONG FLORENCE AVENUE TO ITS INTER-
SECTION WITH CRESCENT AVENUE; RUNNING THENCE NORTHEASTERLY ALONG CRES-
CENT AVENUE TO ITS INTERSECTION WITH JEWETT PARKWAY; RUNNING THENCE
WESTERLY ALONG JEWETT PARKWAY TO ITS INTERSECTION WITH SUMMIT AVENUE;
RUNNING THENCE NORTHERLY ALONG SUMMIT AVENUE TO ITS INTERSECTION WITH
RUSSELL STREET; RUNNING THENCE WEST ALONG RUSSELL STREET TO ITS INTER-
SECTION WITH CRESCENT AVENUE; RUNNING THENCE NORTHWESTERLY ALONG CRES-
CENT AVENUE TO ITS INTERSECTION WITH AMHERST STREET; RUNNING THENCE
EASTERLY ALONG AMHERST STREET TO ITS INTERSECTION WITH MAIN STREET;
RUNNING THENCE NORTHEASTERLY ALONG MAIN STREET TO THE POINT AND PLACE OF
BEGINNING.
S 2. Article 4 of the real property tax law is amended by adding a new
title 3-A to read as follows:
S. 1236 4
TITLE 3-A
TAX ABATEMENT FOR CERTAIN COMMERCIAL PROPERTIES WITHIN THE CENTRAL
BUFFALO HOUSING DISTRICT
SECTION 497. REAL PROPERTY TAX ABATEMENT WITHIN THE CENTRAL BUFFALO
HOUSING DISTRICT.
S 497. REAL PROPERTY TAX ABATEMENT WITHIN THE CENTRAL BUFFALO HOUSING
DISTRICT. 1. ANY BUSINESS ENTITY WHICH OWNS REAL PROPERTY OR PROPERTY
WITHIN THE CENTRAL BUFFALO HOUSING DISTRICT, AS DESCRIBED IN SUBDIVISION
SEVEN OF SECTION FOUR HUNDRED TWENTY-ONE-L OF THIS ARTICLE, SHALL
RECEIVE AN ABATEMENT OF REAL PROPERTY TAXES FOR ERECTION OF A NEW BUILD-
ING OR STRUCTURE UPON SUCH REAL PROPERTY OR ADDITION, ALTERATION OR
IMPROVEMENT OF EXISTING REAL PROPERTY OR PROPERTY, DURING THE BENEFIT
PERIOD AS FOLLOWS:
(A) FOR EACH OF THE FIRST THREE YEARS OF THE BENEFIT PERIOD, THE
ABATEMENT SHALL BE EQUAL TO THE EXPENDITURES ASSOCIATED WITH THE
IMPROVEMENT OF SUCH REAL PROPERTY OR PROPERTY, PURSUANT TO THIS SECTION,
EXPENDED IN EACH SUCH YEAR.
(B) FOR THE FOURTH YEAR OF THE BENEFIT PERIOD, THE ABATEMENT SHALL BE
EQUAL TO TWO-THIRDS OF THE ABATEMENT IN THE FIRST YEAR OF THE BENEFIT
PERIOD; AND
(C) FOR THE FIFTH YEAR OF THE BENEFIT PERIOD, THE ABATEMENT SHALL BE
EQUAL TO ONE-THIRD OF THE ABATEMENT IN THE FIRST YEAR OF THE BENEFIT
PERIOD.
2. IF, AS A RESULT OF APPLICATION TO THE COMMISSIONER OF TAXATION AND
FINANCE OR A COURT ORDER OR ACTION BY THE DEPARTMENT OF TAXATION AND
FINANCE, THE BILLABLE ASSESSED VALUE IS REDUCED, SUCH DEPARTMENT SHALL
RECALCULATE THE ABATEMENT UTILIZING SUCH REDUCED BILLABLE ASSESSED
VALUE. THE AMOUNT EQUAL TO THE DIFFERENCE BETWEEN THE ABATEMENT
ORIGINALLY GRANTED AND THE ABATEMENT AS SO RECALCULATED SHALL BE
DEDUCTED FROM ANY REFUND OTHERWISE PAYABLE OR REMISSION OTHERWISE DUE AS
A RESULT OF SUCH REDUCTION IN BILLABLE ASSESSED VALUE, AND ANY BALANCE
OF SUCH AMOUNT REMAINING UNPAID AFTER MAKING ANY SUCH DEDUCTION SHALL BE
PAID TO THE DEPARTMENT OF TAXATION AND FINANCE WITHIN THIRTY DAYS FROM
THE DATE OF MAILING BY SUCH DEPARTMENT OF A NOTICE OF THE AMOUNT PAYA-
BLE. SUCH AMOUNT PAYABLE SHALL CONSTITUTE A TAX LIEN ON THE ELIGIBLE
BUILDING, REAL PROPERTY OR PROPERTY AS OF THE DATE OF SUCH NOTICE AND,
IF NOT PAID WITHIN SUCH THIRTY-DAY PERIOD, PENALTY AND INTEREST AT THE
RATE APPLICABLE TO DELINQUENT TAXES ON SUCH ELIGIBLE BUILDING, REAL
PROPERTY OR PROPERTY SHALL BE CHARGED AND COLLECTED ON SUCH AMOUNT FROM
THE DATE OF SUCH NOTICE TO THE DATE OF PAYMENT.
3. IN NO EVENT SHALL THE ABATEMENT FOR THE ELIGIBLE PREMISES GRANTED
PURSUANT TO THIS SECTION EXCEED THE TAX LIABILITY ALLOCABLE TO THE
ELIGIBLE PREMISES.
4. NO ABATEMENT SHALL EXIST UNDER THIS SECTION UNLESS SUCH ERECTION,
ADDITION, ALTERATION OR IMPROVEMENT TO SUCH REAL PROPERTY OR PROPERTY
CONSTITUTES A SIGNIFICANT IMPROVEMENT TO SUCH REAL PROPERTY OR PROPERTY.
5. FOR THE PURPOSES OF THIS SECTION, "BUSINESS" SHALL MEAN ANY PART-
NERSHIP, CORPORATION, SOLE PROPRIETORSHIP OR LIMITED LIABILITY ENTITY.
S 3. This act shall take effect on the one hundred twentieth day after
it shall have become a law and shall apply to tax years and taxable
status dates beginning on or after January 1, 2009; provided, however,
that effective immediately, the addition, amendment and/or repeal of any
rules or regulations necessary for the implementation of this act on its
effective date is authorized and directed to be made and completed on or
before such effective date.
