S T A T E O F N E W Y O R K
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2969
2011-2012 Regular Sessions
I N S E N A T E
February 4, 2011
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Introduced by Sen. ESPAILLAT -- 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 including a
four family dwelling within the definition of homestead class
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 1 of section 1903 of the real
property tax law, as amended by chapter 355 of the laws of 1997, is
amended to read as follows:
(a) The governing body of any approved assessing unit except a county
may adopt the provisions of this section by local law without referendum
provided however, that the local law is enacted no later than sixty days
prior to the completion of the tentative assessment roll to which it is
applicable. Upon such enactment the provisions of this section shall be
applicable to taxes levied on all final assessment rolls thereafter
filed and shall apply to the levy of taxes on all real property in such
approved assessing unit by such governing body and, where such approved
assessing unit is not a village, by each school district wholly
contained within such approved assessing unit. Upon enacting a local law
pursuant to this paragraph, the governing body of a city or town shall
provide a copy of such local law to the school authorities of each
school district located wholly or partially within such city or town and
the county director of real property tax services. The governing body
of a town shall also provide a copy of such local law to the governing
body of each eligible non-assessing unit village. The governing body of
a village shall provide a copy of such local law to the county director
of real property tax services. Notwithstanding the foregoing, the school
authorities of any school district wholly contained within an approved
assessing unit may by resolution provide that the provisions of this
article shall not apply to the levy of school taxes in such school
district. In such case, school taxes shall be levied as otherwise
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07610-01-1
S. 2969 2
provided by law. NOTWITHSTANDING ANY INCONSISTENT PROVISION OF LAW, THE
GOVERNING BODY OF AN APPROVED ASSESSING UNIT EXCEPT A COUNTY OR A CITY
HAVING A POPULATION OF ONE MILLION OR MORE MAY, BY REFERENDUM, ADOPT THE
PROVISIONS OF THIS SECTION, AS HEREIN PROVIDED, AS APPLICABLE TO ALL
OWNER-OCCUPIED FOUR FAMILY DWELLING RESIDENTIAL REAL PROPERTY, INCLUDING
SUCH DWELLINGS USED IN PART FOR NONRESIDENTIAL PURPOSES BUT WHICH ARE
USED PRIMARILY FOR RESIDENTIAL PURPOSES.
S 2. This act shall take effect immediately.