senate Bill S1718

2013-2014 Legislative Session

Includes four family dwelling within definition of homestead class

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

do you support this bill?

Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to local government
Jan 09, 2013 referred to local government

S1718 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง1903, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2296, S2969
2009-2010: S172, S2359

S1718 - Bill Texts

view summary

Allows the governing body of any approved assessing unit, except a county or a city with a population of one million or more, by referendum, to include owner-occupied four family residential dwellings within the definition of homestead class.

view sponsor memo
BILL NUMBER:S1718

TITLE OF BILL:
An act
to amend the real property tax law, in relation to including a four
family dwelling within the definition of homestead class

PURPOSE:
To add four family residential real property to Section 1903 of the
Real Property Tax Law for the purpose of placing said property under
the "Homestead" class.

SUMMARY OF SPECIFIC PROVISIONS:
Paragraph (a) of subdivision 1 of section 1903 of the Real Property
Tax Law, as amended by chapter. 355 of the laws of 1997, is amended
to allow the governing body of any approved assessing unit, except a
county, to include owner occupied four family dwelling within the
definition of homestead class by local option.

This provision includes such dwellings used in part for nonresidential
purposes, but which are used primarily for residential purposes. Farm
dwellings are also included.

JUSTIFICATION:
Many older homes which are used for residential purposes often.contain
more than three families. The "homestead" class is intended to
provide lower tax rates to homeowners, with "non-homestead" property
contributing a large share. The sum of the aggregate homestead and
non-homestead tax shares is equal to one hundred percent tax rate.
Adding owner-occupied four family dwellings to this section would
more effectively take into consideration the larger homes that are
being remodeled and used by large families or those individuals who
use their residence primarily for living purposes. Exclusion of these
homes from this section does not appear to be warranted as
interpreted by the intent of the law.

PRIOR LEGISLATIVE HISTORY:
2001-02: S.1253/A.1481 No action.
2003-04: S.555 No action.
2005-06: S.589/A.1190 No action.
2007-08: S 2620 Referred to Local Government

FISCAL IMPLICATIONS: None

EFFECTIVE DATE: Immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1718

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by Sen. ESPAILLAT -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN  ACT  to  amend the real property tax law, in relation to including a
  four family dwelling within the definition of homestead class

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

  Section  1. Paragraph (a) of subdivision 1 of section 1903 of the real
property tax law, as amended by chapter 355 of  the  laws  of  1997,  is
amended to read as follows:
  (a)  The governing body of any approved assessing unit except a county
may adopt the provisions of this section by local law without referendum
provided however, that the local law is enacted no later than sixty days
prior to the completion of the tentative assessment roll to which it  is
applicable.  Upon such enactment the provisions of this section shall be
applicable to taxes levied on  all  final  assessment  rolls  thereafter
filed  and shall apply to the levy of taxes on all real property in such
approved assessing unit by such governing body and, where such  approved
assessing  unit  is  not  a  village,  by  each  school  district wholly
contained within such approved assessing unit. Upon enacting a local law
pursuant to this paragraph, the governing body of a city or  town  shall
provide  a  copy  of  such  local  law to the school authorities of each
school district located wholly or partially within such city or town and
the county director of real property tax services.   The governing  body
of  a  town shall also provide a copy of such local law to the governing
body of each eligible non-assessing unit village. The governing body  of
a  village shall provide a copy of such local law to the county director
of real property tax services. Notwithstanding the foregoing, the school
authorities of any school district wholly contained within  an  approved
assessing  unit  may  by  resolution provide that the provisions of this
article shall not apply to the levy  of  school  taxes  in  such  school

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02994-01-3

S. 1718                             2

district.  In  such  case,  school  taxes  shall  be levied as otherwise
provided by law.  NOTWITHSTANDING ANY INCONSISTENT PROVISION OF LAW, THE
GOVERNING BODY OF AN APPROVED ASSESSING UNIT EXCEPT A COUNTY OR  A  CITY
HAVING A POPULATION OF ONE MILLION OR MORE MAY, BY REFERENDUM, ADOPT THE
PROVISIONS  OF  THIS  SECTION,  AS HEREIN PROVIDED, AS APPLICABLE TO ALL
OWNER-OCCUPIED FOUR FAMILY DWELLING RESIDENTIAL REAL PROPERTY, INCLUDING
SUCH DWELLINGS USED IN PART FOR NONRESIDENTIAL PURPOSES  BUT  WHICH  ARE
USED PRIMARILY FOR RESIDENTIAL PURPOSES.
  S 2. This act shall take effect immediately.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.