S T A T E O F N E W Y O R K
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5467
2013-2014 Regular Sessions
I N A S S E M B L Y
February 27, 2013
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Introduced by M. of A. RUSSELL -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to establishing a
new residential property exemption for certain counties
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 485-o to read as follows:
S 485-O. NEW RESIDENTIAL PROPERTY EXEMPTION; CERTAIN COUNTIES. 1.
CONSTRUCTION OF QUALIFIED NEW RESIDENTIAL STRUCTURES OR TOTAL REHABILI-
TATION OF QUALIFIED VACANT RESIDENTIAL STRUCTURES DETERMINED TO BE UNOC-
CUPIED HAZARDS INITIATED ON OR AFTER THE FIRST DAY OF JULY, TWO THOUSAND
THIRTEEN IN COUNTIES WITH A POPULATION OF NOT LESS THAN ONE HUNDRED TEN
THOUSAND AND NOT MORE THAN ONE HUNDRED FIFTEEN THOUSAND, BASED UPON THE
TWO THOUSAND TEN FEDERAL CENSUS MAY BE EXEMPT FROM MUNICIPAL TAXATION AS
PROVIDED IN THIS SECTION.
2. FOR THE PURPOSES OF THIS SECTION, "MUNICIPALITY" MEANS ANY TOWN,
CITY, VILLAGE OR OTHER TAXING ENTITY LOCATED IN A COUNTY WITH A POPU-
LATION OF NOT LESS THAN NINE THOUSAND AND NOT MORE THAN TEN THOUSAND,
BASED UPON THE TWO THOUSAND TEN FEDERAL CENSUS, AND WHICH HAS ADOPTED BY
LOCAL LAW THE EXEMPTION OF REAL PROPERTY FROM TAXATION AS PROVIDED IN
THIS SECTION.
3. (A) (I) SUCH QUALIFIED RESIDENTIAL REAL PROPERTY SHALL BE EXEMPT IN
ACCORDANCE WITH THE APPLICABLE EXEMPTION SCHEDULE SET FORTH IN THIS
PARAGRAPH AND SUCH EXEMPTION SHALL BE COMPUTED WITH RESPECT TO THE
"EXEMPTION BASE". THE EXEMPTION BASE SHALL BE THE INCREASE IN THE
ASSESSED VALUE DUE TO QUALIFIED IMPROVEMENTS AS DETERMINED IN THE
INITIAL YEAR OF THE APPLICABLE EXEMPTION PRICE FOLLOWING THE FILING OF
AN ORIGINAL APPLICATION, PROVIDED THAT THE APPLICATION RELATIVE TO THE
REHABILITATION OF A QUALIFIED VACANT RESIDENTIAL STRUCTURE DETERMINED TO
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08648-01-3
A. 5467 2
BE AN UNOCCUPIED HAZARD SHALL BE PRE-APPROVED BY THE MUNICIPALITY AS
PROVIDED IN THIS SECTION.
(II) CONSTRUCTION OF QUALIFIED NEW RESIDENTIAL STRUCTURE OR TOTAL
REHABILITATION OF PRE-APPROVED QUALIFIED RESIDENTIAL STRUCTURE DETER-
MINED TO BE AN UNOCCUPIED HAZARD
YEAR PERCENTAGE OF EXEMPTION
1 100%
2 100%
3 100%
4 100%
5 100%
6 100%
7 80%
8 60%
9 40%
10 20%
(III) ANY APPLICATION SUBMITTED BY THE PROPERTY OWNER FOR THE
EXEMPTION RELATIVE TO THE REHABILITATION OF A RESIDENTIAL STRUCTURE
DETERMINED TO BE AN OCCUPIED HAZARD SHALL REQUIRE PRE-APPROVAL BY THE
ASSESSOR OF SUCH MUNICIPALITY AND THE DIRECTOR OF CODE ENFORCEMENT WHICH
PRE-APPROVAL SHALL BE IN WRITING AND SHALL CERTIFY THAT THE STRUCTURE TO
BE TOTALLY REHABILITATED QUALIFIES AS AN UNOCCUPIED HAZARD. THE FAILURE
OF THE APPLICANT TO APPLY OR RECEIVE SUCH PRE-APPROVAL FOR ANY EXEMPTION
RELATIVE TO THE TOTAL REHABILITATION OF A QUALIFIED RESIDENTIAL STRUC-
TURE DETERMINED TO BE AN UNOCCUPIED HAZARD SHALL DISQUALIFIED THE
SUBJECT PROPERTY FROM ELIGIBILITY FOR ANY EXEMPTION PURSUANT TO THIS
SECTION AND THE MUNICIPALITY'S LOCAL LAW.
(IV) FOR PURPOSES OF ELIGIBILITY FOR THE TOTAL REHABILITATION OF A
RESIDENTIAL STRUCTURE, A QUALIFIED RESIDENTIAL STRUCTURE DETERMINED TO
BE AN UNOCCUPIED HAZARD, AN UNOCCUPIED HAZARD SHALL BE DEFINED AS ANY
RESIDENTIAL BUILDING OR STRUCTURE OR A SUBSTANTIAL PART THEREOF WHICH
REMAINS UNOCCUPIED FOR A PERIOD OF MORE THAN ONE YEAR WITH EITHER DOORS,
WINDOWS, OR OTHER OPENINGS BROKEN, REMOVED, BOARDED OR SEALED UP.
(V) FOR PURPOSES OF ELIGIBILITY FOR THE CONSTRUCTION OF A QUALIFIED
NEW RESIDENTIAL STRUCTURE, THE NEW RESIDENTIAL PROPERTY MUST BE A ONE OR
TWO FAMILY RESIDENCE. NEW RESIDENTIAL REAL PROPERTY CONSTRUCTED WHICH IS
GREATER THAN A ONE OR TWO FAMILY RESIDENCE SHALL IN NO EVENT BE ELIGIBLE
FOR REAL PROPERTY TAX EXEMPTIONS AUTHORIZED BY THIS SECTION.
4. SUCH EXEMPTION FOR THE CONSTRUCTION OF A QUALIFIED NEW RESIDENTIAL
REAL PROPERTY SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER OF
SUCH REAL PROPERTY. SUCH EXEMPTION FOR A TOTAL REHABILITATION OF A QUAL-
IFIED RESIDENTIAL STRUCTURE DETERMINED TO BE AN UNOCCUPIED HAZARD SHALL
BE GRANTED ONLY UPON APPLICATION BY THE OWNER OF SUCH REAL PROPERTY WHO
HAS BEEN PRE-APPROVED IN ACCORDANCE WITH THE REQUIREMENTS OF SUBPARA-
GRAPH (III) OF PARAGRAPH (A) OF SUBDIVISION THREE OF THIS SECTION. SUCH
APPLICATION SHALL BE FILED WITH THE ASSESSOR OF A MUNICIPALITY WITH A
COUNTY POPULATION OF NOT LESS THAN ONE HUNDRED TEN THOUSAND AND NOT MORE
THAN ONE HUNDRED FIFTEEN THOUSAND BASED UPON THE TWO THOUSAND TEN FEDER-
AL CENSUS, ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH
MUNICIPALITY AND WITHIN ONE YEAR FROM THE DATE OF COMPLETION OF SUCH
CONSTRUCTION OF QUALIFIED RESIDENTIAL STRUCTURE IMPROVEMENTS.
5. IF THE ASSESSOR OF SUCH MUNICIPALITY IS SATISFIED THAT THE APPLI-
CANT IS ENTITLED TO AN EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE
SHALL APPROVE THE APPLICATION AND SUCH REAL PROPERTY SHALL THEREAFTER BE
A. 5467 3
EXEMPT FROM TAXATION AND SPECIAL AD VALOREM LEVIES BY A MUNICIPALITY AS
PROVIDED IN THIS SECTION COMMENCING WITH THE ASSESSMENT ROLL PREPARED
AFTER THE TAXABLE STATUS DATE REFERRED TO IN SUBDIVISION FOUR OF THIS
SECTION. THE ASSESSED VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS
SECTION SHALL BE ENTERED BY THE ASSESSOR OF SUCH MUNICIPALITY ON THE
ASSESSMENT ROLL WITH THE TAXABLE PROPERTY, WITH THE AMOUNT OF THE
EXEMPTION SHOWN IN A SEPARATE COLUMN.
6. IN THE EVENT THAT REAL PROPERTY GRANTED AN EXEMPTION PURSUANT TO
THIS SECTION CEASES TO BE USED PRIMARILY FOR PURPOSES AS PROVIDED IN
SUBDIVISION (V) OF PARAGRAPH (A) OF SUBDIVISION THREE OF THIS SECTION
THE EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL CEASE.
7. A MUNICIPALITY WITHIN A COUNTY WITH A POPULATION OF NOT LESS THAN
ONE HUNDRED TEN THOUSAND AND NOT MORE THAN ONE HUNDRED FIFTEEN THOUSAND,
BASED UPON THE TWO THOUSAND TEN FEDERAL CENSUS MAY ESTABLISH BY A LOCAL
LAW A DATE FOR THE COMMENCEMENT OF EFFECTIVENESS OF THE EXEMPTION
OFFERED PURSUANT TO THIS SECTION. IN ADDITION, SUCH MUNICIPALITY IS
AUTHORIZED TO ESTABLISH PROCEDURES IN SUCH LOCAL LAW FOR THE ELIMINATION
OF THE EXEMPTION FOR AN OTHERWISE QUALIFIED RESIDENTIAL PROPERTY WHICH
IS DETERMINED BY THE ASSESSOR OF SUCH MUNICIPALITY AND THE DIRECTOR OF
CODE ENFORCEMENT TO HAVE SERIOUS CODE VIOLATIONS, AS DEFINED BY THE
MUNICIPALITY IN SUCH LOCAL LAW, AT ANY TIME SUBSEQUENT TO THE APPROVAL
OF THE APPLICATION FOR REAL PROPERTY TAX EXEMPTION PURSUANT TO THIS
SECTION AND WHICH SERIOUS CODE VIOLATIONS HAVE NOT BEEN CORRECTED AND
ANY JUDGMENTS AND/OR FINES, PENALTIES AND COSTS, IF ANY, HAVE NOT BEEN
PAID IN ACCORDANCE WITH THE APPLICABLE LAWS, LOCAL LAW, ORDINANCES,
RULES AND REGULATIONS. NOTWITHSTANDING THE FOREGOING, THE ELIMINATION OF
ANY SUCH EXEMPTION SHALL TAKE EFFECT ON THE ASSESSMENT ROLL BASED ON THE
NEXT TAXABLE STATUS DATE SUBSEQUENT TO THE MUNICIPALITY'S DETERMINATION
TO ELIMINATE THE EXEMPTION. A COPY OF ALL SUCH LOCAL LAWS SHALL BE FILED
WITH THE COMMISSIONER AND THE ASSESSOR OF SUCH COUNTY AND MUNICIPALITY.
S 2. This act shall take effect immediately.