S T A T E   O F   N E W   Y O R K
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    S. 7850--A                                           A. 10099--A

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

                              June 13, 2014
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Aging --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

IN  ASSEMBLY -- Introduced by COMMITTEE ON RULES -- (at request of M. of
  A. Thiele) -- read once and referred to  the  Committee  on  Aging  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to amend the real property tax law, in relation to authorizing  a
  tax exemption for senior citizen tenants residing in manufactured home
  parks in certain municipal corporations and school districts

  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 467-i to read as follows:
  S  467-I.  TENANTS SIXTY-FIVE YEARS OF AGE OR OVER WITHIN MANUFACTURED
HOME PARKS. 1. ANY MUNICIPAL CORPORATION OR  SCHOOL  DISTRICT  WITHIN  A
COUNTY  WITH  A POPULATION BETWEEN ONE MILLION FOUR HUNDRED NINETY THOU-
SAND AND ONE MILLION FIVE HUNDRED THOUSAND BASED UPON THE LATEST  DECEN-
NIAL  FEDERAL CENSUS SHALL BE AUTHORIZED TO PROVIDE A SENIOR CITIZEN TAX
EXEMPTION PROGRAM  FOR  SENIOR  CITIZENS  RESIDING  WITHIN  MANUFACTURED
HOMES,  AS DEFINED BY SECTION TWO HUNDRED THIRTY-THREE OF THE REAL PROP-
ERTY LAW, WITHIN SUCH COUNTY, AFTER A PUBLIC HEARING THEREON,  AND  UPON
THE  ADOPTION OF A LOCAL LAW OR ORDINANCE, OR FOR A SCHOOL DISTRICT UPON
THE ADOPTION OF A RESOLUTION, PROVIDING THEREFOR.  SUCH  PROGRAMS  SHALL
APPLY  TO SENIOR CITIZENS SIXTY-FIVE YEARS OF AGE OR OVER, AS DEFINED IN
PARAGRAPH (A) OF SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF
THIS TITLE, WHO RESIDE IN A MANUFACTURED HOME LOCATED ON LAND FOR  WHICH
RESIDENTIAL  RENT  IS PAID AND WHOSE COMBINED INCOME DOES NOT EXCEED THE
INCOME STANDARD SET FORTH  IN  PARAGRAPH  (B)  OF  SUBDIVISION  FOUR  OF
SECTION FOUR HUNDRED TWENTY-FIVE OF THIS TITLE AND WITHIN ANY ADDITIONAL
SPECIFIED  LIMITS AS FURTHER ESTABLISHED BY SUCH LAW OR LOCAL ORDINANCE.
SUCH TAX EXEMPTION SHALL INCLUDE A PROPORTIONAL SHARE OF THE INCREASE IN

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

                                                           LBD15482-05-4

S. 7850--A                          2                        A. 10099--A

ANNUAL TAXES LEVIED UPON BUILDINGS  AND  LAND  WITHIN  SUCH  PARK.  THIS
AMOUNT  SHALL BE CALCULATED BASED UPON THE PERCENTAGE THAT THE NUMBER OF
HOMES QUALIFYING UNDER THIS SECTION BEARS TO THE TOTAL LOTS WITHIN  SUCH
PARK  WHICH  SHALL  BE  MULTIPLIED BY THE OVERALL ANNUAL TAX INCREASE ON
BUILDINGS AND LAND CONSTITUTING THE COMMON AREAS OF SUCH PARK.
  2. THE ELIGIBLE SENIOR CITIZEN SHALL APPLY EACH YEAR  TO  QUALIFY  FOR
THE  EXEMPTION,  PRIOR  TO THE TAXABLE STATUS DATE PRESCRIBED BY LAW, TO
THE APPROPRIATE LOCAL ASSESSOR FOR A TAX  EXEMPTION  CERTIFICATE,  ON  A
FORM  PRESCRIBED  BY  THE  COMMISSIONER.    IN  ORDER  TO  RECEIVE  SUCH
EXEMPTION, EACH APPLICANT MUST SUBMIT, AS PART OF THE APPLICATION  PROC-
ESS,  AN ACCESSORY AGREEMENT SIGNED BY HIS OR HER MANUFACTURED HOME PARK
LANDLORD, ATTESTING TO THE LANDLORD'S WILLINGNESS TO PARTICIPATE IN  THE
PROGRAM. SUCH AGREEMENT SHALL INCLUDE THE LANDLORD'S RESPONSIBILITIES TO
(A)  REDUCE  THE  TENANT'S RENT ON A MONTHLY BASIS BY ONE-TWELFTH OF THE
AMOUNT OF THE ANNUAL EXEMPTION GRANTED, (B) REIMBURSE, TO  THE  RECEIVER
OF  TAXES  OF  THE  MUNICIPAL CORPORATION WHICH GRANTED THE EXEMPTION, A
PRO-RATED PORTION OF THE TAX EXEMPTION IF HIS OR HER  QUALIFYING  TENANT
SHOULD  MOVE  DURING  THE  TAXABLE PERIOD, AND (C) PERMIT ALL QUALIFYING
TENANTS TO PARTICIPATE IN THE PROGRAM.
  3. A TAX EXEMPTION CERTIFICATE ESTABLISHING THE  AMOUNT  OF  EXEMPTION
FOR  THE  TAXABLE  PERIOD  SHALL BE ISSUED TO EACH SENIOR CITIZEN WHO IS
ELIGIBLE BY THE RESPECTIVE LOCAL ASSESSOR UPON REQUEST.   COPIES OF  THE
CERTIFICATE SHALL BE ISSUED TO THE OWNER OF THE REAL PROPERTY CONTAINING
THE MANUFACTURED HOME OF THE SENIOR CITIZEN AND TO THE RECEIVER OF TAXES
OF  EACH  MUNICIPALITY  WHICH  HAS  GRANTED  THE EXEMPTION OF TAXES. THE
EXEMPTION FOR THE TAX PERIOD SET IN THE TAX EXEMPTION CERTIFICATE  SHALL
BE DEDUCTED FROM THE TOTAL TAXES LEVIED BY THE MUNICIPALITY WHICH GRANT-
ED THE EXEMPTION ON REAL PROPERTY CONTAINING THE MANUFACTURED HOME.
  4.  ANY  CONVICTION  OF  HAVING  MADE A WILLFUL FALSE STATEMENT IN THE
APPLICATION FOR EXEMPTION PURSUANT TO THIS SECTION SHALL  BE  PUNISHABLE
BY  A FINE OF NOT MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY THE
APPLICANT SENIOR CITIZEN AND/OR HOMEOWNER FROM FURTHER EXEMPTIONS FOR  A
PERIOD OF FIVE YEARS.
  5.  THE PROVISIONS OF THIS SECTION SHALL BE APPLICABLE TO ALL MANUFAC-
TURED HOME UNITS WITHIN A MANUFACTURED HOME PARK WHICH COMPLY  WITH  ALL
RELEVANT HOUSING CODES, LOCAL LAWS OR ORDINANCES.
  6. ANY MUNICIPAL CORPORATION OR SCHOOL DISTRICT WITHIN A COUNTY WITH A
POPULATION  BETWEEN  ONE  MILLION  FOUR  HUNDRED NINETY THOUSAND AND ONE
MILLION FIVE HUNDRED THOUSAND BASED UPON THE  LATEST  DECENNIAL  FEDERAL
CENSUS  THAT ADOPTS SUCH PROGRAM FOR SENIOR CITIZENS RESIDING IN A MANU-
FACTURED HOME PARK SHALL RECEIVE REIMBURSEMENT FOR THE COST OF  ADMINIS-
TERING THE PROGRAM FROM THE STATE OF NEW YORK.
  S  2.  This  act  shall take effect January 1, 2015 and shall apply to
real property having a taxable status date on or  after  such  effective
date.