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

                                  8855

                          I N  A S S E M B L Y

                            February 25, 2014
                               ___________

Introduced  by  M.  of  A.  SCHIMMINGER -- read once and referred to the
  Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to establishing a
  green development home tax exemption in Erie county

  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 431 to read as follows:
  S 431. ERIE COUNTY GREEN DEVELOPMENT HOME TAX EXEMPTION.   1. AS  USED
IN THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  (A)  "APPLICANT" MEANS ANY PERSON OBLIGATED TO PAY REAL PROPERTY TAXES
ON THE PROPERTY FOR WHICH AN EXEMPTION FROM REAL  PROPERTY  TAXES  UNDER
THIS SECTION IS SOUGHT.
  (B)  "CERTIFIED  SILVER" SHALL MEAN (I) CERTIFIED BY THE NAHB NATIONAL
GREEN BUILDING CERTIFICATION PROGRAM AT A  PERFORMANCE  POINT  LEVEL  OF
SILVER  OR BETTER, OR (II) LEED FOR NEW CONSTRUCTION CERTIFIED SILVER OR
BETTER.
  (C)  "GREEN  DEVELOPMENT  NEIGHBORHOOD"  SHALL  MEAN  A   SUBDIVISION,
CONSISTING OF NEW ONE, TWO OR THREE FAMILY RESIDENCES THAT IS (A) EITHER
A  GREEN  DEVELOPMENT  OR  LEED-ND  CERTIFIED,  AND  (B) SUBJECT TO DEED
RESTRICTIONS OR OTHER COVENANTS RUNNING WITH THE LAND WHICH REQUIRE  ALL
RESIDENCES  WITHIN  THE SUBDIVISION TO BE CONSTRUCTED SO AS TO BE CERTI-
FIED SILVER.
  (D) "GREEN DEVELOPMENT" SHALL MEAN A SUBDIVISION  DEVELOPMENT  WITH  A
PERFORMANCE POINT LEVEL OF FOUR STARS AS RATED BY THE NAHB.
  (E) "LEED" SHALL MEAN THE UNITED STATES GREEN BUILDING COUNCIL LEADER-
SHIP IN ENERGY AND ENVIRONMENTAL DESIGN RATING SYSTEM.
  (F)  "RESIDENCE"  SHALL  MEAN  A  ONE, TWO OR THREE FAMILY RESIDENTIAL
STRUCTURE.
  (G) "LEED-ND" SHALL MEAN LEED FOR NEIGHBORHOOD DEVELOPMENT.
  (H) "NAHB" SHALL MEAN THE NATIONAL ASSOCIATION OF HOME BUILDERS.
  (I) "PERSON"  MEANS  AN  INDIVIDUAL,  CORPORATION,  LIMITED  LIABILITY
COMPANY,  PARTNERSHIP,  ASSOCIATION,  AGENCY,  TRUST, ESTATE, FOREIGN OR
DOMESTIC GOVERNMENT OR SUBDIVISION THEREOF, OR OTHER ENTITY.

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

                                                           LBD04024-04-3

A. 8855                             2

  2. (A) THE COUNTY OF ERIE MAY, BY LOCAL LAW, PROVIDE FOR THE EXEMPTION
OF REAL PROPERTY FROM TAXATION AS PROVIDED IN THIS SECTION. ERIE  COUNTY
MAY,  BY  LOCAL  LAW,  AND  ANY SCHOOL DISTRICT, ALL OR PART OF WHICH IS
LOCATED IN SUCH COUNTY, MAY, BY RESOLUTION, EXEMPT  SUCH  PROPERTY  FROM
ITS  TAXATION  IN THE SAME MANNER AND TO THE SAME EXTENT AS SUCH COUNTY.
UPON THE ADOPTION OF SUCH A LOCAL LAW, RESIDENTIAL AND COMMON AREA  REAL
PROPERTY  WITHIN  A  GREEN DEVELOPMENT NEIGHBORHOOD MEETING THE REQUIRE-
MENTS OF PARAGRAPH (B) OF THIS SUBDIVISION SHALL BE EXEMPT FROM TAXATION
AND SPECIAL AD VALOREM LEVIES TO THE EXTENT OF  THIRTY-FIVE  PERCENT  OF
THE  ASSESSED  VALUE OF SUCH REAL PROPERTY. SUCH LOCAL LAW SHALL PROVIDE
FOR THE PERIOD OF TIME DURING WHICH SUCH EXEMPTION SHALL  CONTINUE,  BUT
IN  NO  EVENT LONGER THAN TWENTY YEARS FOR EACH PARCEL WHICH APPLIES FOR
SUCH EXEMPTION.
  (B) UPON  OBTAINING  A  LEED-ND  CERTIFICATION  OR  GREEN  DEVELOPMENT
CERTIFICATION,  A  DEVELOPER  SHALL  FILE  WITH  THE TAX ASSESSOR OF THE
ASSESSING UNIT A COPY OF SUCH CERTIFICATION TOGETHER WITH A MAP  OF  THE
SUBDIVISION  AND EVIDENCE THAT ALL OF THE RESIDENTIAL PARCELS WITHIN THE
SUBDIVISION ARE SUBJECT TO DEED RESTRICTIONS OR COVENANTS  RUNNING  WITH
THE  LAND  WHICH REQUIRE RESIDENCES TO BE CONSTRUCTED SO AS TO BE CERTI-
FIED SILVER. INDIVIDUAL RESIDENTIAL PARCELS WITHIN THE SUBDIVISION SHALL
BE ENTITLED TO A TAX EXEMPTION AS PROVIDED IN THE LOCAL  LAW  OR  RESOL-
UTION  UPON  SUBMISSION  TO  THE  TAX ASSESSOR OF DOCUMENTATION THAT THE
CONSTRUCTION IS CERTIFIED SILVER. COMMON AREA AND VACANT PARCELS  WITHIN
THE  SUBDIVISION  SHALL BE EXEMPT AS PROVIDED IN THE LOCAL LAW OR RESOL-
UTION UPON SUBMISSION OF THE CERTIFICATION AND MAP TO  THE  ASSESSOR  BY
THE DEVELOPER.
  (C)  AN EXEMPTION UNDER THIS SECTION SHALL BE GRANTED ONLY UPON APPLI-
CATION BY THE OWNER OF SUCH REAL PROPERTY ON A FORM  PRESCRIBED  BY  THE
COMMISSIONER.  SUCH APPLICATION SHALL BE FILED WITH THE ASSESSOR OF ERIE
COUNTY HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE
APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY OR COUNTY.
  (D) IF THE ASSESSOR IS SATISFIED THAT THE APPLICANT IS ENTITLED TO  AN
EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICA-
TION AND SUCH REAL PROPERTY SHALL THEREAFTER BE EXEMPT FROM TAXATION AND
SPECIAL  AD  VALOREM  LEVIES AS PROVIDED IN THIS SECTION COMMENCING WITH
THE ASSESSMENT ROLL PREPARED AFTER THE TAXABLE STATUS DATE FOLLOWING THE
SUBMISSION OF AN APPLICATION TO THE ASSESSOR. THE ASSESSED VALUE OF  ANY
EXEMPTION  GRANTED  PURSUANT  TO  THIS  SECTION  SHALL BE ENTERED BY THE
ASSESSOR ON THE ASSESSMENT ROLL WITH  THE  TAXABLE  PROPERTY,  WITH  THE
AMOUNT OF THE EXEMPTION SHOWN IN A SEPARATE COLUMN.
  (E)  NO  SUCH  EXEMPTION SHALL BE GRANTED UNLESS CONSTRUCTION OF RESI-
DENCES WITHIN A GREEN DEVELOPMENT NEIGHBORHOOD WAS COMMENCED  SUBSEQUENT
TO THE DATE ON WHICH THE LOCAL LAW TOOK EFFECT.
  S 2. This act shall take effect on the one hundred twentieth day after
it  shall have become a law. Effective immediately, the addition, amend-
ment and/or repeal of any rule or regulation necessary for the implemen-
tation of this act on its effective date is authorized to be made on  or
before such date.