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