S T A T E O F N E W Y O R K
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5460
2013-2014 Regular Sessions
I N S E N A T E
May 16, 2013
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Introduced by Sen. MARTINS -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the town law, the village law, the executive law and the
civil practice law and rules, in relation to creating the local
government school property tax recovery act
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act shall be known and may be cited as the "local
government school property tax recovery act".
S 2. Section 268 of the town law is amended by adding a new subdivi-
sion 3 to read as follows:
3. IN ADDITION TO THE PROVISIONS OF SUBDIVISIONS ONE AND TWO OF THIS
SECTION, THE TOWN BOARD MAY PROVIDE BY LOCAL LAW OR ORDINANCE FOR THE
ENFORCEMENT OF THIS ARTICLE, AND FOR ANY OFFENSE THAT OCCURRED, WHEN A
PROPERTY OWNER AUTHORIZES OR PERMITS A USE OF THEIR PROPERTY TO RESULT
IN AN UNAPPROVED CONVERSION OF A SINGLE FAMILY RESIDENCE TO A TWO FAMILY
OR TO A MULTIPLE FAMILY RESIDENCE, OR IN AN UNAPPROVED CONVERSION OF A
TWO FAMILY RESIDENCE TO A MULTIPLE FAMILY RESIDENCE, WITH SUCH OFFENSE
PUNISHABLE BY A FINE OF A REAL PROPERTY SCHOOL TAX EXPENSE FOR EACH
SCHOOL AGE CHILD THAT RESIDES IN THE UNAPPROVED, CONVERTED RESIDENCE.
FOR PURPOSES OF THIS SUBDIVISION, THE AMOUNT OF THE REAL PROPERTY SCHOOL
TAX EXPENSE SHALL BE EQUAL TO THAT AMOUNT OF COST THAT THE PUBLIC SCHOOL
DISTRICT IN WHICH THE RESIDENCE IS LOCATED, EXPENDS ANNUALLY TO EDUCATE
THE AVERAGE CHILD IN SUCH SCHOOL DISTRICT, REDUCED BY THE AMOUNT OF
FEDERAL AND STATE AID SUCH SCHOOL DISTRICT RECEIVES FOR EACH SUCH CHILD.
IN THE EVENT A TOWN COLLECTS A FINE PURSUANT TO THIS SUBDIVISION, THE
TOWN SHALL FORWARD THE DOLLAR AMOUNT OF THE FINE SO COLLECTED, LESS A
TEN PERCENT ADMINISTRATIVE FEE, TO THE PUBLIC SCHOOL DISTRICT IN WHICH
THE RESIDENCE IS LOCATED FOR THE PURPOSES OF REDUCING THE REAL PROPERTY
TAX BURDEN OF THE PROPERTY OWNERS OF SUCH PUBLIC SCHOOL DISTRICT. IN THE
EVENT THAT A TOWN ELECTS NOT TO PURSUE A FINE UNDER THIS SUBDIVISION,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10846-02-3
S. 5460 2
THE PUBLIC SCHOOL DISTRICT IN WHICH THE RESIDENCE IS LOCATED, OR ANY
CERTIFIED PROPERTY OWNER, MAY BRING AN ACTION FOR RECOVERY OF THE REAL
PROPERTY SCHOOL TAX EXPENSE, PURSUANT TO SECTION THIRTEEN HUNDRED SIXTY
OF THE CIVIL PRACTICE LAW AND RULES.
S 3. The village law is amended by adding a new section 7-714-a to
read as follows:
S 7-714-A. IN ADDITION TO THE PROVISIONS OF SECTION 7-714 OF THIS
ARTICLE, THE PROPER LOCAL AUTHORITIES OF THE VILLAGE MAY PROVIDE BY
LOCAL LAW OR ORDINANCE FOR THE ENFORCEMENT OF THIS ARTICLE, AND FOR ANY
OFFENSE THAT OCCURRED, WHEN A PROPERTY OWNER AUTHORIZES OR PERMITS A USE
OF THEIR PROPERTY TO RESULT IN AN UNAPPROVED CONVERSION OF A SINGLE
FAMILY RESIDENCE TO A TWO FAMILY OR TO A MULTIPLE FAMILY RESIDENCE, OR
IN AN UNAPPROVED CONVERSION OF A TWO FAMILY RESIDENCE TO A MULTIPLE
FAMILY RESIDENCE, WITH SUCH OFFENSE PUNISHABLE BY A FINE OF A REAL PROP-
ERTY SCHOOL TAX EXPENSE FOR EACH SCHOOL AGE CHILD THAT RESIDES IN THE
UNAPPROVED, CONVERTED RESIDENCE. FOR PURPOSES OF THIS SECTION, THE
AMOUNT OF THE REAL PROPERTY SCHOOL TAX EXPENSE SHALL BE EQUAL TO THAT
AMOUNT OF COST THAT THE PUBLIC SCHOOL DISTRICT IN WHICH THE RESIDENCE IS
LOCATED, EXPENDS ANNUALLY TO EDUCATE THE AVERAGE CHILD IN SUCH SCHOOL
DISTRICT, REDUCED BY THE AMOUNT OF FEDERAL AND STATE AID SUCH SCHOOL
DISTRICT RECEIVES FOR EACH SUCH CHILD. IN THE EVENT A VILLAGE COLLECTS A
FINE PURSUANT TO THIS SECTION, THE VILLAGE SHALL FORWARD THE DOLLAR
AMOUNT OF THE FINE SO COLLECTED, LESS A TEN PERCENT ADMINISTRATIVE FEE,
TO THE PUBLIC SCHOOL DISTRICT IN WHICH THE RESIDENCE IS LOCATED FOR THE
PURPOSES OF REDUCING THE REAL PROPERTY TAX BURDEN OF THE PROPERTY OWNERS
OF SUCH PUBLIC SCHOOL DISTRICT. IN THE EVENT THAT A VILLAGE ELECTS NOT
TO PURSUE A FINE UNDER THIS SECTION, THE PUBLIC SCHOOL DISTRICT IN WHICH
THE RESIDENCE IS LOCATED, OR ANY CERTIFIED PROPERTY OWNER, MAY BRING AN
ACTION FOR RECOVERY OF THE REAL PROPERTY SCHOOL TAX EXPENSE, PURSUANT TO
SECTION THIRTEEN HUNDRED SIXTY OF THE CIVIL PRACTICE LAW AND RULES.
S 4. Section 382 of the executive law is amended by adding a new
subdivision 4 to read as follows:
4. IN ADDITION TO THE PROVISIONS OF SUBDIVISIONS ONE, TWO AND THREE OF
THIS SECTION, WHEN A DETERMINATION IS MADE IN ACCORDANCE TO THIS
SECTION, THAT A BUILDING IS IN VIOLATION OF THE UNIFORM FIRE PREVENTION
AND BUILDING CODE, AS THE RESULT OF A PROPERTY OWNER AUTHORIZING OR
PERMITTING A USE OF THEIR PROPERTY TO RESULT IN AN UNAPPROVED CONVERSION
OF A SINGLE FAMILY RESIDENCE TO A TWO FAMILY RESIDENCE OR TO A MULTIPLE
FAMILY RESIDENCE OR IN AN UNAPPROVED CONVERSION OF A TWO FAMILY RESI-
DENCE TO A MULTIPLE FAMILY RESIDENCE, THEN EVERY LOCAL GOVERNMENT SHALL
BE ELIGIBLE TO COLLECT A FINE OF A REAL PROPERTY SCHOOL TAX EXPENSE FOR
EACH SCHOOL AGE CHILD THAT RESIDES IN THE UNAPPROVED, CONVERTED RESI-
DENCE. FOR PURPOSES OF THIS SUBDIVISION, THE AMOUNT OF THE REAL PROPERTY
SCHOOL TAX EXPENSE SHALL BE EQUAL TO THAT AMOUNT OF COST THAT THE PUBLIC
SCHOOL DISTRICT IN WHICH THE RESIDENCE IS LOCATED, EXPENDS ANNUALLY TO
EDUCATE THE AVERAGE CHILD IN SUCH SCHOOL DISTRICT, REDUCED BY THE AMOUNT
OF FEDERAL AND STATE AID SUCH SCHOOL DISTRICT RECEIVES FOR EACH SUCH
CHILD. IN THE EVENT A LOCAL GOVERNMENT COLLECTS A FINE PURSUANT TO THIS
SUBDIVISION, THE LOCAL GOVERNMENT SHALL FORWARD THE DOLLAR AMOUNT OF THE
FINE SO COLLECTED, LESS A TEN PERCENT ADMINISTRATIVE FEE, TO THE PUBLIC
SCHOOL DISTRICT IN WHICH THE RESIDENCE IS LOCATED FOR THE PURPOSES OF
REDUCING THE REAL PROPERTY TAX BURDEN OF THE PROPERTY OWNERS OF SUCH
PUBLIC SCHOOL DISTRICT. IN THE EVENT THAT A LOCAL GOVERNMENT ELECTS NOT
TO PURSUE A FINE UNDER THIS SUBDIVISION, THE PUBLIC SCHOOL DISTRICT IN
WHICH THE RESIDENCE IS LOCATED, OR ANY CERTIFIED PROPERTY OWNER, MAY
BRING AN ACTION FOR RECOVERY OF THE REAL PROPERTY SCHOOL TAX EXPENSE,
S. 5460 3
PURSUANT TO SECTION THIRTEEN HUNDRED SIXTY OF THE CIVIL PRACTICE LAW AND
RULES.
S 5. The civil practice law and rules is amended by adding a new arti-
cle 13-C to read as follows:
ARTICLE 13-C
SCHOOL PROPERTY TAX RECOVERY
SECTION 1360. PRIVATE ACTIONS FOR SCHOOL PROPERTY TAX RECOVERY.
S 1360. PRIVATE ACTIONS FOR SCHOOL PROPERTY TAX RECOVERY. 1. IN THE
EVENT THAT A LOCAL GOVERNMENT ELECTS NOT TO PURSUE A FINE PURSUANT TO
SUBDIVISION THREE OF SECTION TWO HUNDRED SIXTY-EIGHT OF THE TOWN LAW,
SECTION 7-714-A OF THE VILLAGE LAW, OR SUBDIVISION FOUR OF SECTION THREE
HUNDRED EIGHTY-TWO OF THE EXECUTIVE LAW, THE PUBLIC SCHOOL DISTRICT IN
WHICH THE RESIDENCE IS LOCATED, OR ANY CERTIFIED PROPERTY OWNER, MAY
BRING AN ACTION FOR RECOVERY OF THE REAL PROPERTY SCHOOL TAX EXPENSE FOR
EACH SCHOOL AGE CHILD THAT RESIDES IN THE UNAPPROVED, CONVERTED RESI-
DENCE. PURSUANT TO THIS SECTION THE AMOUNT OF THE REAL PROPERTY SCHOOL
TAX EXPENSE SHALL BE EQUAL TO THAT AMOUNT OF COST THAT THE PUBLIC SCHOOL
DISTRICT IN WHICH THE RESIDENCE IS LOCATED, EXPENDS ANNUALLY TO EDUCATE
THE AVERAGE CHILD IN SUCH SCHOOL DISTRICT, REDUCED BY THE AMOUNT OF
FEDERAL AND STATE AID SUCH SCHOOL DISTRICT RECEIVES FOR EACH SUCH CHILD.
2. AN ACTION BROUGHT UNDER THIS SECTION SHALL BE COMMENCED BY A SCHOOL
DISTRICT OR CERTIFIED PROPERTY OWNER, BY MEANS OF A PETITION, IN THE
SUPREME COURT OR COUNTY COURT IN WHICH THE VIOLATING PROPERTY IS
LOCATED. ONLY A PUBLIC SCHOOL DISTRICT IN WHICH THE VIOLATING PROPERTY
IS LOCATED, OR A CERTIFIED PROPERTY OWNER PURSUANT TO SUBDIVISION THREE
OF THIS SECTION, MAY BRING AN ACTION PURSUANT TO THIS SECTION.
3. IN ORDER FOR A REAL PROPERTY OWNER TO BRING AN ACTION PURSUANT TO
THIS SECTION, SUCH REAL PROPERTY OWNER MUST RECEIVE A CERTIFICATION FROM
THE LOCAL GOVERNMENT, SIGNED BY THE TOWN ATTORNEY OR VILLAGE ATTORNEY OF
SUCH LOCAL GOVERNMENT, THAT:
A. THE LOCAL GOVERNMENT DOES NOT WISH TO PURSUE A FINE AUTHORIZED
PURSUANT TO SUBDIVISION THREE OF SECTION TWO HUNDRED SIXTY-EIGHT OF THE
TOWN LAW, SECTION 7-714-A OF THE VILLAGE LAW, OR SUBDIVISION FOUR OF
SECTION THREE HUNDRED EIGHTY-TWO OF THE EXECUTIVE LAW;
B. THAT THE PROPERTY OWNER OWNS REAL PROPERTY WITHIN THE SAME PUBLIC
SCHOOL DISTRICT IN WHICH THE VIOLATING RESIDENCE IS LOCATED; AND
C. THE LOCAL GOVERNMENT GRANTS PERMISSION TO THE PROPERTY OWNER TO
BRING AN ACTION PURSUANT TO THIS SECTION.
4. A CERTIFICATION PURSUANT TO SUBDIVISION THREE OF THIS SECTION SHALL
BE FILED WITH THE PETITION OF THE CERTIFIED PROPERTY OWNER.
5. AN ACTION PURSUANT TO THIS SECTION SHALL BE COMMENCED WITHIN TWO
YEARS OF THE ACTION THAT WOULD VIOLATE ARTICLE SIXTEEN OF THE TOWN LAW,
OR ARTICLE SEVEN OF THE VILLAGE LAW, OR ARTICLE EIGHTEEN OF THE EXECU-
TIVE LAW.
6. IN ANY PETITION COMMENCING AN ACTION PURSUANT TO THIS SECTION, THE
PETITIONER SHALL SERVE A COPY OF THE PETITION UPON THE PROPERTY OWNER OF
THE VIOLATING PROPERTY. FOR PURPOSES OF THIS SECTION, THE PROPERTY OWNER
OF THE VIOLATING PROPERTY SHALL MEAN THE TITLED OWNER OF REAL PROPERTY
THAT AUTHORIZED OR PERMITTED A USE OF THEIR PROPERTY WHICH RESULTED IN
AN UNAPPROVED CONVERSION OF A SINGLE FAMILY RESIDENCE TO A TWO FAMILY
RESIDENCE OR TO A MULTIPLE FAMILY RESIDENCE, OR IN AN UNAPPROVED CONVER-
SION OF A TWO FAMILY RESIDENCE TO A MULTIPLE FAMILY RESIDENCE. THE
PETITION FILED AND SERVED IN THIS ACTION SHALL SPECIFY IF A LOCAL
GOVERNMENT DETERMINED WHETHER THE OWNER OF THE REAL PROPERTY AUTHORIZED
OR PERMITTED A USE OF THEIR PROPERTY WHICH RESULTED IN AN UNAPPROVED
CONVERSION OF A SINGLE FAMILY RESIDENCE TO A TWO FAMILY RESIDENCE OR TO
S. 5460 4
A MULTIPLE FAMILY RESIDENCE, OR IN A UNAPPROVED CONVERSION OF A TWO
FAMILY RESIDENCE TO A MULTIPLE FAMILY RESIDENCE.
7. IN THE EVENT THE COURT DETERMINES THAT A LOCAL GOVERNMENT DETER-
MINED, WITHOUT ERROR, THAT THE OWNER OF THE REAL PROPERTY AUTHORIZED OR
PERMITTED A USE OF THEIR PROPERTY WHICH RESULTED IN AN UNAPPROVED
CONVERSION OF A SINGLE FAMILY RESIDENCE TO A TWO FAMILY RESIDENCE OR TO
A MULTIPLE FAMILY RESIDENCE, OR IN AN UNAPPROVED CONVERSION OF A TWO
FAMILY RESIDENCE TO A MULTIPLE FAMILY RESIDENCE, THEN THE PETITIONER
SHALL BE ENTITLED TO A RECOVERY PURSUANT TO SUBDIVISION EIGHT OF THIS
SECTION. IN THE EVENT THE COURT DETERMINES THAT A LOCAL GOVERNMENT DID
NOT DETERMINE, OR DID NOT DETERMINE WITHOUT ERROR, THAT THE OWNER OF THE
REAL PROPERTY AUTHORIZED OR PERMITTED A USE OF THEIR PROPERTY WHICH
RESULTED IN AN UNAPPROVED CONVERSION OF A SINGLE FAMILY RESIDENCE TO A
TWO FAMILY RESIDENCE OR TO A MULTIPLE FAMILY RESIDENCE, OR IN AN UNAP-
PROVED CONVERSION OF A TWO FAMILY RESIDENCE TO A MULTIPLE FAMILY RESI-
DENCE, THEN THE COURT SHALL MAKE A DETERMINATION WHETHER THE OWNER OF
THE REAL PROPERTY AUTHORIZED OR PERMITTED A USE OF THEIR PROPERTY WHICH
RESULTED IN AN UNAPPROVED CONVERSION OF A SINGLE FAMILY RESIDENCE TO A
TWO FAMILY RESIDENCE OR TO A MULTIPLE FAMILY RESIDENCE, OR IN AN UNAP-
PROVED CONVERSION OF A TWO FAMILY RESIDENCE TO A MULTIPLE FAMILY RESI-
DENCE, IN VIOLATION OF ARTICLE SIXTEEN OF THE TOWN LAW, OR ARTICLE SEVEN
OF THE VILLAGE LAW, OR ARTICLE EIGHTEEN OF THE EXECUTIVE LAW. IF THE
COURT DETERMINES THAT THE OWNER OF THE REAL PROPERTY AUTHORIZED OR
PERMITTED A USE OF THEIR PROPERTY WHICH RESULTED IN AN UNAPPROVED
CONVERSION OF A SINGLE FAMILY RESIDENCE TO A TWO FAMILY RESIDENCE OR TO
A MULTIPLE FAMILY RESIDENCE, OR IN AN UNAPPROVED CONVERSION OF A TWO
FAMILY RESIDENCE TO A MULTIPLE FAMILY RESIDENCE, IN VIOLATION OF ARTICLE
SIXTEEN OF THE TOWN LAW, OR ARTICLE SEVEN OF THE VILLAGE LAW, OR ARTICLE
EIGHTEEN OF THE EXECUTIVE LAW, THEN THE PETITIONER SHALL BE ENTITLED TO
A RECOVERY PURSUANT TO SUBDIVISION EIGHT OF THIS SECTION.
8. UPON DETERMINATION OF THE COURT, A PETITIONER SHALL BE AWARDED A
RECOVERY OF A REAL PROPERTY SCHOOL TAX EXPENSE FOR EACH SCHOOL AGE CHILD
THAT RESIDES IN THE UNAPPROVED, CONVERTED RESIDENCE. FOR PURPOSES OF
THIS SUBDIVISION, THE AMOUNT OF THE REAL PROPERTY SCHOOL TAX EXPENSE
SHALL BE AS DEFINED PURSUANT TO SUBDIVISION ONE OF THIS SECTION. THE
PETITIONER SHALL FURTHER BE ENTITLED TO RECOVER REASONABLE COSTS,
DISBURSEMENTS AND ATTORNEYS FEES, UPON REVIEW OF THE COURT. ANY RECOVERY
AWARDED PURSUANT TO THIS SECTION SHALL BE PAID BY THE RESPONDENT INTO
THE COURT. UPON PAYMENT OF THE RECOVERY BY THE RESPONDENT, THE COURT
SHALL PROVIDE THE PETITIONER WITH AN AMOUNT OF TEN PERCENT OF THE REAL
PROPERTY SCHOOL TAX EXPENSE FOR EACH SCHOOL AGE CHILD THAT RESIDES IN
THE UNAPPROVED, CONVERTED RESIDENCE, TOGETHER WITH REASONABLE COSTS,
DISBURSEMENTS AND ATTORNEYS FEES. THE COURT SHALL THEREAFTER FORWARD THE
REMAINING RECOVERY PAID BY THE RESPONDENT, TO THE PUBLIC SCHOOL DISTRICT
IN WHICH THE VIOLATING RESIDENCE IS LOCATED, FOR THE PURPOSES OF REDUC-
ING THE REAL PROPERTY TAX BURDEN OF THE PROPERTY OWNERS OF SUCH PUBLIC
SCHOOL DISTRICT.
S 6. This act shall take effect on the one hundred eightieth day after
it shall have become a law.