Senate Bill S3658

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

    S. 3658                                                  A. 4747

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 8, 2013
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Aging

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

AN ACT to amend the real property tax law, in relation  to  providing  a
  real  property  tax  exemption  for the senior citizens in the town of
  Southampton

  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 425-b to read as follows:
  S 425-B. REAL PROPERTY EXEMPTION PROGRAM FOR SENIOR CITIZENS  FOR  THE
TOWN  OF  SOUTHAMPTON.  1.  GENERALLY.  WHEN  REAL PROPERTY RECEIVES THE
ENHANCED STAR EXEMPTION FROM  SCHOOL  DISTRICT  TAXATION  AUTHORIZED  BY
SECTION  FOUR  HUNDRED TWENTY-FIVE OF THIS TITLE, THE PROPERTY  SHALL BE
DESIGNATED AS ELIGIBLE FOR A TOWN TAX EXEMPTION IN THE TOWN OF SOUTHAMP-
TON ON THE SAME ASSESSMENT ROLL IN THE MANNER PROVIDED BY THIS  SECTION,
AND  THE QUALIFIED OWNER-APPLICANT OR OWNER-APPLICANTS SHALL BE ENTITLED
TO A TOWN TAX EXEMPTION IN  THE  SAME  AMOUNT  OF  THE  ENHANCED    STAR
EXEMPTION  AUTHORIZED  BY SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE
PROVIDED THAT THE TOWN  BOARD  OF  SOUTHAMPTON,  AFTER  PUBLIC  HEARING,
ADOPTS A LOCAL LAW IMPLEMENTING THE PROVISIONS OF THIS SECTION. NO SEPA-
RATE APPLICATION NEED BE FILED FOR SUCH TAX EXEMPTION.
  2. TOWN OF SOUTHAMPTON REAL PROPERTY TAX EXEMPTION. (A) SUBJECT TO THE
PROVISIONS OF PARAGRAPH (B) OF THIS SUBDIVISION, THE ASSESSMENT FOR EACH
ELIGIBLE  PARCEL  SHALL  BE  EQUAL TO   THE EXEMPT AMOUNT DETERMINED FOR
PURPOSES OF THE ENHANCED  STAR  EXEMPTION  AUTHORIZED  BY  SECTION  FOUR
HUNDRED  TWENTY-FIVE  OF  THIS TITLE FOR THE ASSESSING UNIT IN WHICH THE
PARCEL IS LOCATED PURSUANT TO THE ENACTMENT OF A LOCAL LAW BY  THE  TOWN
OF SOUTHAMPTON.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01707-01-3
              

S. 3658                             2                            A. 4747

  (B)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDIVI-
SION, IN NO EVENT SHALL  THE  TOWN  OF  SOUTHAMPTON  REAL  PROPERTY  TAX
EXEMPTION  ASSESSMENT  OF A PARCEL EXCEED THE  TAXABLE ASSESSED VALUE OF
THAT PARCEL FOR COUNTY PURPOSES.
  3. ENTRY ON ASSESSMENT ROLL; EFFECT. EACH PARCEL WHICH IS ELIGIBLE FOR
A TOWN OF SOUTHAMPTON REAL PROPERTY TAX EXEMPTION SHALL BE DESIGNATED AS
SUCH  BY  THE ASSESSOR ON THE ASSESSMENT ROLL, PROVIDED, HOWEVER, THAT A
TOWN OF SOUTHAMPTON REAL PROPERTY TAX EXEMPTION  SHALL  NOT  AFFECT  THE
TOTAL OR TAXABLE ASSESSED VALUE OF ANY PARCEL FOR ANY PURPOSE, AND SHALL
NOT  BE  CONSIDERED WHEN DETERMINING THE TAX RATE OF THE TOWN OR FOR ANY
PURPOSE OTHER THAN  DETERMINING THE EXEMPTION TO WHICH THE  OWNER-APPLI-
CANT  OR  OWNER-APPLICANTS ARE ENTITLED UNDER SECTION FOUR HUNDRED TWEN-
TY-FIVE OF THIS TITLE.
  4. EXCEPTIONS. CO-OPERATIVE APARTMENT UNITS AND MOBILE HOMES. WHEN  AN
ENHANCED STAR EXEMPTION IS GRANTED PURSUANT TO PARAGRAPH (K) OF SUBDIVI-
SION  TWO  OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE IN RELATION
TO A CO-OPERATIVE APARTMENT UNIT, OR PURSUANT TO PARAGRAPH (1)  OF  SUCH
SUBDIVISION  IN RELATION TO A MOBILE HOME WHICH IS SEPARATELY OWNED FROM
BUT ASSESSED WITH THE LAND ON WHICH IT IS LOCATED, AND SUCH CO-OPERATIVE
APARTMENT UNIT OR MOBILE HOME IS ALSO ELIGIBLE FOR A TOWN OF SOUTHAMPTON
REAL PROPERTY TAX EXEMPTION PURSUANT  TO  THIS  SECTION,  THE  EXEMPTION
SHALL BE APPLIED TO THE PARCEL ITSELF. THE ASSESSOR SHALL PREPARE A LIST
OR DATA FILE IDENTIFYING SUCH OWNER-APPLICANT OR OWNER-APPLICANTS, THEIR
MAILING  ADDRESSES,  AND  THE  TAXABLE  ASSESSED VALUE FOR TOWN PURPOSES
ATTRIBUTABLE TO THEIR RESPECTIVE CO-OPERATIVE APARTMENT UNITS OR  MOBILE
HOMES,  AND  SHALL SUBMIT THE SAME TO THE STATE BOARD WITHIN THIRTY DAYS
AFTER THE COMPLETION OF THE FINAL ASSESSMENT ROLL.  SUCH  LIST  OR  DATA
FILE  SHALL  BE PREPARED IN SUCH FORM AND MANNER AS MAY BE PRESCRIBED BY
THE STATE BOARD OF REAL PROPERTY SERVICES.
  5. CORRECTION OF AN INCORRECT ENTRY. AN INCORRECT ENTRY ON AN  ASSESS-
MENT  ROLL  OF  A TOWN OF SOUTHAMPTON REAL PROPERTY TAX EXEMPTION MAY BE
CORRECTED IN THE MANNER PROVIDED BY LAW FOR THE CORRECTION OF AN  INCOR-
RECT  ENTRY  OF  THE  STAR  EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED
TWENTY-FIVE OF THIS TITLE. A DENIAL OF A TOWN OF SOUTHAMPTON REAL  PROP-
ERTY  TAX  EXEMPTION  SHALL  BE  SUBJECT  TO ADMINISTRATIVE AND JUDICIAL
REVIEW IN THE MANNER PROVIDED BY LAW FOR THE  REVIEW OF ASSESSMENTS.
  6. INCONSISTENT LAWS SUPERSEDED. THE PROVISIONS OF THIS SECTION  SHALL
APPLY TO ALL ASSESSING UNITS LOCATED WITHIN THE TOWN OF SOUTHAMPTON.
  S 2. This act shall take effect immediately.