NY State Senate Bill S2980A

Archive: Last Bill Status - In Senate Committee Finance Committee

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

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Actions

view actions (13)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 13, 2018	reported and committed to finance
Jan 30, 2018	print number 2980a
Jan 30, 2018	amend and recommit to aging
Jan 03, 2018	referred to aging returned to senate died in assembly
Jun 13, 2017	referred to aging delivered to assembly passed senate
Mar 13, 2017	advanced to third reading
Mar 08, 2017	2nd report cal.
Mar 07, 2017	1st report cal.378
Jan 18, 2017	referred to aging

Votes

view votes

Mar 13, 2018 - Aging committee Vote

S2980A

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Jun 13, 2017 - floor Vote

S2980

floor

Aye

Nay

Absent

Excused

Abstained

Mar 7, 2017 - Aging committee Vote

S2980

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Bill Amendments

Original

A (Active)

Original

A (Active)

Co-Sponsors

S2980 - Details

See Assembly Version of this Bill:: A2339
Current Committee:: Senate Finance
Law Section:: Real Property Tax Law
Laws Affected:: Add §467-k, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S7850, A10099
2015-2016: S3759, A5283
2019-2020: S3492, A5051

S2980 - Summary

Authorizes the granting of a real property tax exemption for persons 65 years of age or older who are tenants residing in a manufactured home park in certain municipal corporations and school districts.

S2980 - Sponsor Memo

 BILL NUMBER:  S2980

 TITLE OF BILL :  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

 PURPOSE :

To provide senior manufactured home park tenants with relief from
increasing rents.

 SUMMARY OF PROVISIONS :

This bill would add a new section 46-k to the real property tax law
providing:

*Municipal corporations 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 (Suffolk
County) shall be authorized to provide after adoption of a local law
or ordinance, a tax exemption for senior citizens who are eligible for
enhanced STAR and are manufactured home owners who rent home sites in
manufactured home parks. The exemption would apply to the increase in
yearly property taxes attributable to the park's common property. The
tenant would apply yearly for the exemption and would receive a

certificate as would the park owner. The park owner would then be
required to reduce the rent of the tenant by the amount of the
exemption.
*The park owner must indicate a willingness to participate for all
qualifying tenants.

The municipality who provides the exemption shall be reimbursed by the
State for the cost of administering the program.

 JUSTIFICATION :

Seniors living in a mobile home parks have been subject to increasing
rents on the sites where their homes are located that are straining
their finances and threatening their ability to stay in their homes.
A component of the rent is the real property taxes that are levied on
the leased sites. This bill would provide a tax exemption for
increased taxes attributable to the seniors for their proportion of
the common property. These savings must be passed on to the seniors in
the form of a reduction in rent.

 LEGISLATIVE HISTORY :

2015-16 S.3759/A.5309.

 FISCAL IMPLICATIONS :

To be determined

 EFFECTIVE DATE :
This act shall take effect January 1, 2018 and shall apply to real
property having a taxable status date on or after such effective date.

S2980 - Bill Text download pdf


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

    S. 2980                                                  A. 2339

                       2017-2018 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 18, 2017
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Aging

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Aging

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-k to read as follows:
  §  467-K.  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
ANNUAL TAXES LEVIED UPON BUILDINGS  AND  LAND  WITHIN  SUCH  PARK.  THIS

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

                                                           LBD04086-01-7

S. 2980                             2                            A. 2339

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.
  § 2. This act shall take effect January 1, 2018  and  shall  apply  to
real  property  having  a taxable status date on or after such effective
date.

Co-Sponsors

S2980A (ACTIVE) - Details

See Assembly Version of this Bill:: A2339
Current Committee:: Senate Finance
Law Section:: Real Property Tax Law
Laws Affected:: Add §467-k, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S7850, A10099
2015-2016: S3759, A5283
2019-2020: S3492, A5051

S2980A (ACTIVE) - Summary

S2980A (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S2980A

SPONSOR: LAVALLE
 
TITLE OF BILL:  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

 
PURPOSE:

To provide senior manufactured home park tenants with relief from
increasing rents.

 
SUMMARY OF PROVISIONS:

This bill would add a new section 467-k to the real property tax law
providing:

*Municipal corporations within a county with a population between one
million four hundred ninety thousand and one million five hundred thou-
sand based upon the latest decennial federal census (Suffolk County)

shall be authorized to provide after adoption of a local law or ordi-
nance, a tax exemption for senior citizens who are eligible for enhanced
STAR and are manufactured home owners who rent home sites in manufac-
tured home parks. The exemption would apply to the increase in yearly
property taxes attributable to the park's common property. The tenant
would apply yearly for the exemption and would receive a certificate as
would the park owner. The park owner would then be required to reduce
the rent of the tenant by the amount of the exemption.

*The park owner must indicate a willingness to participate for all qual-
ifying tenants.

The municipality who provides the exemption shall be reimbursed by the
State for the cost of administering the program.

 
JUSTIFICATION:

Seniors living in a mobile home parks have been subject to increasing
rents on the sites where their homes are located that are straining
their finances and threatening their ability to stay in their homes.  A
component of the rent is the real property taxes that are levied on the
leased sites. This bill would provide a tax exemption for increased
taxes attributable to the seniors for their proportion of the common
property. These savings must be passed on to the seniors in the form of
a reduction in rent.

 
LEGISLATIVE HISTORY:

2015-16 S.3759/A.5283.

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect January 1, 2019 and shall apply to real prop-
erty having a taxable status date on or after such effective date.

S2980A (ACTIVE) - Bill Text download pdf


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

    S. 2980--A                                            A. 2339--A

                       2017-2018 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 18, 2017
                               ___________

IN SENATE -- Introduced by Sens. LAVALLE, ORTT -- read twice and ordered
  printed, and when printed to be committed to the Committee on Aging --
  recommitted  to  the Committee on Aging in accordance with Senate Rule
  6, sec. 8 -- committee discharged, bill amended, ordered reprinted  as
  amended and recommitted to said committee

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Aging -- recommitted to the Committee on Aging  in
  accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

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-k to read as follows:
  § 467-K. 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

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

                                                           LBD04086-02-8

S. 2980--A                          2                         A. 2339--A

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
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.
  §  2.  This  act  shall take effect January 1, 2019 and shall apply to
real property having a taxable status date on or  after  such  effective
date.

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The New York State Senate

senate Bill S2980A

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance Committee

Your Voice

Actions

Votes

Mar 13, 2018 - Aging committee Vote

Aging Committee Vote: Mar 13, 2018

Jun 13, 2017 - floor Vote

Floor Vote: Jun 13, 2017

Mar 7, 2017 - Aging committee Vote

Committee Vote: Mar 7, 2017

Bill Amendments

Co-Sponsors

S2980 - Details

S2980 - Summary

S2980 - Sponsor Memo

S2980 - Bill Text download pdf

Co-Sponsors

S2980A (ACTIVE) - Details

S2980A (ACTIVE) - Summary

S2980A (ACTIVE) - Sponsor Memo

S2980A (ACTIVE) - Bill Text download pdf

Comments

senate Bill S2980A

Share this bill

Sponsored By

Kenneth P. LaValle

Archive: Last Bill Status - In Senate Committee Finance Committee

Your Voice

Actions

Votes

Mar 13, 2018 - Aging committee Vote

Aging Committee Vote: Mar 13, 2018

Jun 13, 2017 - floor Vote

Floor Vote: Jun 13, 2017

Mar 7, 2017 - Aging committee Vote

Committee Vote: Mar 7, 2017

Bill Amendments

Co-Sponsors

Robert G. Ortt

S2980 - Details

S2980 - Summary

S2980 - Sponsor Memo

S2980 - Bill Text download pdf

Co-Sponsors

Robert G. Ortt

S2980A (ACTIVE) - Details

S2980A (ACTIVE) - Summary

S2980A (ACTIVE) - Sponsor Memo

S2980A (ACTIVE) - Bill Text download pdf

Comments