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

                                  2101

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 13, 2011
                               ___________

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

AN  ACT  to  amend the real property tax law, in relation to eligibility
  for small claims assessment review

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

  Section  1. Subdivision 9 of section 730 of the real property tax law,
as added by chapter 363 of the laws of  2003,  is  amended  to  read  as
follows:
  9.  (A) Where real property is held in trust solely for the benefit of
a person or persons, such person or persons may  be  deemed  to  be  the
owner or owners of such property for purposes of this title.
  (B) REAL PROPERTY SHALL BE DEEMED TO BE OWNER OCCUPIED FOR PURPOSES OF
THIS TITLE WHENEVER:
  (I)  THE REAL PROPERTY IS OCCUPIED BY THE OWNER OF RECORD OR ANY OTHER
PERSON WHO QUALIFIES AS AN OWNER PURSUANT  TO  THE  PROVISIONS  OF  THIS
SUBDIVISION  EITHER  ON  THE  TAXABLE  STATUS  DATE, OR UPON THE DATE OF
FILING OF A PETITION UNDER THIS TITLE,
  (II) EITHER THE TRUSTEE OF A TRUST OR THE PERSON OR PERSONS FOR  WHOSE
BENEFIT THE TRUST HAS BEEN CREATED OCCUPIES THE REAL PROPERTY,
  (III)  THE  REAL  PROPERTY IS OWNED BY THE ESTATE OF A DECEASED PERSON
WHO OCCUPIED THE REAL PROPERTY PRIOR TO HIS OR HER DEATH, AND WHILE PART
OF SUCH ESTATE IS NOT INCOME PRODUCING, OR
  (IV) IS REAL PROPERTY OCCUPIED BY A  LIFE  TENANT  OF  A  LIFE  ESTATE
CREATED BY DEED OR OTHERWISE.
  (C)  FOR  THE  PURPOSES  OF  DETERMINING OWNERSHIP OF REAL PROPERTY OR
DETERMINING WHETHER THE PROPERTY IS OWNER OCCUPIED AS REQUIRED  BY  THIS
TITLE,  A  COPY OF A DEED, TRUST INSTRUMENT, LETTERS OF PROBATE OR OTHER
SIMILAR DOCUMENT ISSUED BY THE SURROGATE COURT, OR A  WRITTEN  AGREEMENT
OR  CONTRACT  WHICH DETAILS AN OWNERSHIP INTEREST IN A ONE, TWO OR THREE
FAMILY DWELLING WHERE THE OWNER CAN OFFER SUBSTANTIAL PROOF THAT  HE  OR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07208-01-1
              

A. 2101                             2

SHE  FULLY INTENDS TO OCCUPY THE SAME UPON COMPLETION, SHALL BE PRESUMP-
TIVE AS PROOF  THAT  THE  PERSON  ON  WHOSE  BEHALF  SUCH  DOCUMENT  WAS
PRESENTED  WAS  THE  OWNER OR OWNER OCCUPANT, AS THE CASE MAY BE, OF THE
REAL PROPERTY.
  S 2. This act shall take effect immediately.