S T A T E   O F   N E W   Y O R K
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     S. 4004--A                                            A. 4173--A
 
                        2017-2018 Regular Sessions
 
                       S E N A T E - A S S E M B L Y
 
                             February 1, 2017
                                ___________
 
 IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Local Govern-
   ment -- recommitted to the Committee on Local Government 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, PALUMBO -- read  once  and
   referred  to the Committee on Real Property Taxation -- recommitted to
   the Committee on Real Property Taxation in  accordance  with  Assembly
   Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the real property tax law, the executive law,  the  real
   property law and the vehicle and traffic law, in relation to the sepa-
   rate   assessment   of   manufactured  homes;  and  repealing  certain
   provisions of the real property tax law  and  the  real  property  law
   relating thereto
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Paragraph (g) of subdivision 12 of section 102 of the  real
 property  tax  law,  as  amended  by chapter 637 of the laws of 2004, is
 amended to read as follows:
   (g) [Forms of housing adaptable to motivation  by  a  power  connected
 thereto,  commonly called "trailers" or "mobile homes", which are or can
 be used for residential, business, commercial or office purposes, except
 those (1) located within the boundaries of an assessing  unit  for  less
 than  sixty days, (2) unoccupied and for sale or (3) "recreational vehi-
 cles" that are four hundred square feet or less in size, self  propelled
 or  towable  by  an automobile or light duty truck and used as temporary
 living quarters for recreational, camping, travel or seasonal  use.  The
 value  of any trailer or mobile home shall be included in the assessment
 of the land on which it is located; provided, however,  that  if  either

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

                                                            LBD04123-02-8

 S. 4004--A                          2                         A. 4173--A

 the  trailer  or mobile home or the land on which it is located is enti-
 tled to any exemption pursuant to article four of  this  chapter,  other
 than  the  exemption  authorized  by section four hundred twenty-five of
 this  chapter,  such trailer or mobile home shall be separately assessed
 in the name of the owner thereof] MANUFACTURED HOMES, WHICH  SHALL  HAVE
 THE  SAME MEANING AS SUCH TERM IS DEFINED IN SECTION TWO HUNDRED THIRTY-
 THREE OF THE REAL PROPERTY LAW, BUT FOR THE PURPOSES OF THE  APPLICATION
 OF  THE  TAXES  AUTHORIZED TO BE IMPOSED PURSUANT TO THIS CHAPTER, SHALL
 NOT INCLUDE MANUFACTURED HOMES THAT ARE UNOCCUPIED, FOR SALE AND LOCATED
 ON A RETAIL SALES LOT OR RECREATIONAL VEHICLES (RVS), INCLUDING, BUT NOT
 LIMITED TO, MOTORHOMES, TRAVEL TRAILERS,  FIFTH-WHEEL  TRAVEL  TRAILERS,
 PARK  MODEL  RVS,  TRUCK CAMPERS, AND FOLDING CAMPING TRAILERS. MANUFAC-
 TURED HOMES SHALL BE ASSESSED SEPARATELY FROM THE LAND EXCEPT WHERE  THE
 OWNERSHIP OF THE LAND AND THE MANUFACTURED HOME IS THE SAME;
   § 2. Paragraph (l) of subdivision 2 of section 425 of the real proper-
 ty tax law is REPEALED.
   § 3. Paragraph (a) of subdivision 3 of section 425 of the real proper-
 ty tax law, as amended by chapter 264 of the laws of 2000, is amended to
 read as follows:
   (a)  Property  use. To qualify for exemption pursuant to this section,
 the property must be a one, two or three family residence,   A  MANUFAC-
 TURED  HOME, a farm dwelling or residential property held in condominium
 or cooperative form of ownership. If the property  is  not  an  eligible
 type of property, but a portion of the property is partially used by the
 owner  as  a  primary  residence, that portion which is so used shall be
 entitled to the exemption provided by this section; provided that in  no
 event shall the exemption exceed the assessed value attributable to that
 portion.
   §  4.  Section 574 of the real property tax law is amended by adding a
 new subdivision 1-a to read as follows:
   1-A. UPON THE TRANSFER OF OWNERSHIP,  LOCATION,  OR  RELOCATION  OF  A
 MANUFACTURED HOME, THE MANUFACTURED HOME OWNER SHALL FILE A REAL PROPER-
 TY INFORMATIONAL REPORT PRESCRIBED WITH RESPECT TO MANUFACTURED HOMES BY
 THE  COMMISSIONER  PURSUANT  TO THIS SECTION. THE REAL PROPERTY INFORMA-
 TIONAL REPORT PRESCRIBED FOR  SUCH  PURPOSE  SHALL  INCLUDE  THE  SERIAL
 NUMBER  OF THE MANUFACTURED HOME, AS PROVIDED BY THE MANUFACTURER OF THE
 HOME. IN THE EVENT THAT THE MANUFACTURED HOME DOES  NOT  HAVE  A  SERIAL
 NUMBER,  THE ASSESSOR SHALL ASSIGN AND ISSUE A UNIQUE IDENTIFYING NUMBER
 WHICH SHALL BE PERMANENTLY AFFIXED TO THE HOME  BY  THE  HOMEOWNER,  AND
 WHICH  SHALL  THEREAFTER  BE USED AS THE SERIAL NUMBER FOR THAT HOME AND
 ADDED TO THE DESCRIPTION ON THE ASSESSMENT ROLL.
   § 5. The real property tax law is amended by adding a new section  997
 to read as follows:
   §  997.  TAX  COMPLIANCE  CERTIFICATES FOR MANUFACTURED HOMES. 1.  THE
 APPROPRIATE COUNTY TAX ENFORCEMENT OFFICER, OR, IN THE COUNTY  OF  WEST-
 CHESTER,  THE  APPROPRIATE  CITY  OR  TOWN TAX ENFORCEMENT OFFICER, UPON
 APPLICATION THEREFOR, SHALL ISSUE A TAX COMPLIANCE  CERTIFICATE  TO  THE
 OWNER  OF  ANY  MANUFACTURED  HOME  LOCATED WITHIN THE TAX DISTRICT UPON
 RECEIPT OF PROOF THAT ALL CURRENTLY BILLED  AND  DELINQUENT  TAXES  WITH
 RESPECT TO SUCH HOME HAVE BEEN PAID. A COPY OF SUCH CERTIFICATE SHALL BE
 FILED  WITH THE ASSESSOR BY THE APPROPRIATE TAX ENFORCEMENT OFFICER. THE
 TAX ENFORCEMENT OFFICER MAY CHARGE A FEE  FOR  SUCH  CERTIFICATE  IN  AN
 AMOUNT NOT TO EXCEED TWENTY-FIVE DOLLARS. SUCH APPLICATION SHALL INCLUDE
 THE  SERIAL  NUMBER OR OTHER UNIQUE IDENTIFYING NUMBER ASSIGNED PURSUANT
 TO SECTION FIVE HUNDRED SEVENTY-FOUR OF THIS CHAPTER.  THE  COMMISSIONER
 SHALL PRESCRIBE THE FORM FOR SUCH APPLICATION AND CERTIFICATE. THE HOME-

 S. 4004--A                          3                         A. 4173--A
 
 OWNER  SHALL  FILE  A  COPY  OF  SUCH CERTIFICATE WITH THE DEPARTMENT OF
 TRANSPORTATION AS A PRECONDITION TO THE ISSUANCE OF A PERMIT PURSUANT TO
 SECTION THREE HUNDRED EIGHTY-FIVE OF THE VEHICLE AND TRAFFIC LAW.
   2. NO MANUFACTURED HOME MAY BE RELOCATED WITHOUT FIRST OBTAINING A TAX
 COMPLIANCE  CERTIFICATE PURSUANT TO THIS SECTION. A COPY OF SUCH CERTIF-
 ICATE SHALL BE PROVIDED TO THE HAULER RESPONSIBLE FOR MOVING  SUCH  HOME
 WHO  SHALL  PRODUCE  THE  COPY  OF  THE PERMIT UPON DEMAND OF AN OFFICER
 CHARGED WITH ENFORCEMENT OF THE  PROVISIONS  OF  SECTION  THREE  HUNDRED
 EIGHTY-FIVE OF THE VEHICLE AND TRAFFIC LAW.
   3.  MANUFACTURED  HOME  PARK OR COMMUNITY OWNERS SHALL INFORM MANUFAC-
 TURED HOME OWNERS RESIDING IN SUCH PARK OR COMMUNITY OF THE REQUIREMENTS
 OF THIS SECTION.
   4. THE PROVISIONS OF SUBDIVISION TWO OF  THIS  SECTION  SHALL  NOT  BE
 APPLICABLE TO THE TRANSPORT OF A MANUFACTURED HOME FROM THE MANUFACTURER
 OF  SUCH  HOME  OR FROM A RETAIL SALES LOT OR TO A TAX DISTRICT THAT HAS
 FORECLOSED UPON THE HOME.
   § 6. Section 1126 of the real property tax law is amended by adding  a
 new subdivision 4 to read as follows:
   4. (A) THE OWNER OF A MANUFACTURED HOME WHICH IS LOCATED ON LAND OWNED
 BY  ANOTHER  MAY FILE A DECLARATION OF INTEREST WITH RESPECT TO THE LAND
 ON WHICH THE MANUFACTURED HOME IS LOCATED.
   (B) THE OWNER OF LAND ON WHICH A MANUFACTURED HOME OWNED BY ANOTHER IS
 LOCATED MAY FILE A DECLARATION OF INTEREST WITH RESPECT TO ANY  MANUFAC-
 TURED HOME LOCATED ON SUCH LAND.
   §  7. Section 1136 of the real property tax law is amended by adding a
 new subdivision 4 to read as follows:
   4. TRANSFER OF MANUFACTURED HOME.   NOTWITHSTANDING ANY  PROVISION  OF
 LAW TO THE CONTRARY, WHERE A PARCEL WHICH IS THE SUBJECT OF A CONVEYANCE
 PURSUANT  TO THIS SECTION EITHER CONSISTS OF A SEPARATELY ASSESSED MANU-
 FACTURED HOME OR CONTAINS A MANUFACTURED HOME  THAT  HAS  BEEN  ASSESSED
 WITH  THAT  LAND, A DEED EXECUTED PURSUANT TO THIS SECTION SHALL OPERATE
 TO TRANSFER TITLE OF THE MANUFACTURED HOME TO OR FROM THE  TAX  DISTRICT
 IF IT CONTAINS A DESCRIPTION WHICH IDENTIFIES THE MANUFACTURED HOME WITH
 REASONABLE  CERTAINTY.  A  DESCRIPTION  CONTAINING  THE SERIAL NUMBER OR
 OTHER UNIQUE IDENTIFYING NUMBER ASSIGNED TO THE MANUFACTURED HOME PURSU-
 ANT TO SECTION FIVE HUNDRED SEVENTY-FOUR OF THIS CHAPTER SHALL BE DEEMED
 A SUFFICIENT DESCRIPTION FOR THIS PURPOSE.
   § 8. Subdivision 1 of section 1138 of the real property  tax  law,  as
 amended  by  chapter  516  of  the  laws  of 2010, is amended to read as
 follows:
   1. Grounds. The enforcing officer of any tax district may at any  time
 prior  to  final  judgment  withdraw  any parcel of real property from a
 foreclosure proceeding under this title for one or more of the following
 reasons:
   (a) there is reason to believe that there may be a legal impediment to
 the enforcement of the tax lien affecting such parcel;
   (b) the tax has been cancelled or is subject to cancellation  pursuant
 to  section five hundred fifty-eight of this chapter, or, in the case of
 a tax district to which such section does not apply, the  tax  would  be
 subject  to  cancellation  if  such  section  were applicable to the tax
 district;
   (c) the enforcement of the lien has been stayed by  the  filing  of  a
 petition  pursuant  to  the Bankruptcy Code of 1978 (Title Eleven of the
 United States Code);

 S. 4004--A                          4                         A. 4173--A
 
   (d) if the tax district were to acquire the parcel, there is a signif-
 icant risk that it might be exposed  to  a  liability  substantially  in
 excess of the amount that could be recovered by enforcing the tax lien;
   (e)  the  owner of the parcel has entered into an agreement to pay the
 taxes in installments pursuant to section eleven hundred eighty-four  of
 this article, and has not defaulted thereon;
   (f)  in  a  tax  district which has extended the redemption period for
 residential or farm property, (i) the parcel  has  been  included  on  a
 petition  for  foreclosure,  (ii)  it has since been demonstrated to the
 satisfaction of the enforcing officer that the parcel is residential  or
 farm  property, and (iii) being residential or farm property, the parcel
 is not yet subject to inclusion on such a petition;
   (g) in a tax district which has extended  the  redemption  period  for
 residential  property  for  certain persons deployed by the military (i)
 the parcel has been included on a petition  for  foreclosure,  (ii)  has
 been  demonstrated to the satisfaction of the enforcing officer that the
 parcel is residential, (iii) the property is eligible for  the  extended
 redemption  period  pursuant  to section eleven hundred thirteen of this
 article, and as such is not yet subject to inclusion of such a petition;
 [or]
   (h) the tax lien has been or is to be sold pursuant to title  five  of
 this article[.]; OR
   (I)  THE  PARCEL  CONSTITUTES  A  MANUFACTURED HOME WHICH IS NO LONGER
 WITHIN THE BOUNDARIES OF THE TAX DISTRICT.
   § 9. Subdivision 1 of section 1180 of the real property  tax  law,  as
 amended  by chapter 579 of the laws of 1995, is amended and a new subdi-
 vision 4 is added to read as follows:
   1. Neither the owner, occupant nor any other  person  shall  have  the
 right  to despoil any lands subject to a delinquent tax lien by removing
 buildings  or  [mobile]  MANUFACTURED  homes,  other  than   [separately
 assessed  mobile]  MANUFACTURED  homes UPON WHICH NO CURRENTLY BILLED OR
 DELINQUENT TAXES ARE DUE, or by cutting, removing or  destroying  timber
 or  other  valuable  products, growing, existing or being thereon at the
 time of the filing of the list of delinquent taxes pursuant  to  section
 eleven hundred twenty-two of this article.
   4.  NOTHING CONTAINED IN THIS SECTION SHALL BE CONSTRUED AS PRECLUDING
 THE ENFORCEMENT OF DELINQUENT TAX LIENS AGAINST MANUFACTURED HOMES.
   § 10. The executive law is amended by adding a new  section  382-c  to
 read as follows:
   §  382-C. CERTIFICATES OF OCCUPANCY FOR MANUFACTURED HOMES. NO CERTIF-
 ICATE OF OCCUPANCY PERMITTING  OCCUPANCY  OF  A  MANUFACTURED  HOME,  AS
 DEFINED  IN  SECTION  TWO HUNDRED THIRTY-THREE OF THE REAL PROPERTY LAW,
 SHALL BE ISSUED EXCEPT UPON PROOF OF THE FILING  OF  THE  REAL  PROPERTY
 INFORMATIONAL  REPORT PRESCRIBED PURSUANT TO SECTION FIVE HUNDRED SEVEN-
 TY-FOUR OF THE REAL PROPERTY TAX LAW.
   § 11. Paragraph 3 of subdivision a of section 233 of the real property
 law, as amended by chapter 566 of the laws of 1996, is amended  to  read
 as follows:
   3.  The term "manufactured home park" OR "MANUFACTURED HOME COMMUNITY"
 means a contiguous parcel of privately owned land which is used for  the
 accommodation  of  three  or  more manufactured homes occupied for year-
 round living.
   § 12. Subdivision w of section  233  of  the  real  property  law,  as
 amended  by  section 18 of part B of chapter 389 of the laws of 1997 and
 paragraph 3-a as added by chapter 405 of the laws of 2001, is amended to
 read as follows:

 S. 4004--A                          5                         A. 4173--A

   w. Real property tax payments. 1. A manufactured home park OR COMMUNI-
 TY owner[, operator or the agent of such owner or operator] shall reduce
 the annual rent paid by a manufactured home [tenant] OWNER  for  use  of
 the  land  upon  which such manufactured home sits in an amount equal to
 the  total of the real property taxes actually paid by such manufactured
 home [tenant] OWNER for such manufactured home plus the amount by  which
 the  taxes  on  such  manufactured  home were reduced as a result of the
 partial real property tax exemption granted  to  the  manufactured  home
 [tenant]  OWNER  pursuant  to article four of the real property tax law,
 provided such manufactured home [tenant] OWNER:
   (a) owns a manufactured home which is separately assessed, subject  to
 the provisions of paragraph two of this subdivision;
   (b)  is  entitled to and actually receives a partial real property tax
 exemption pursuant to article four of the real property tax law; and
   (c) pays the real property taxes due on such home.
   2. In the  case  of  a  manufactured  home  which  is  not  separately
 assessed,  but which is entitled to and actually receives the school tax
 relief (STAR) exemption authorized by section four  hundred  twenty-five
 of the real property tax law, the tenant of such manufactured home shall
 be entitled to a rent reduction pursuant to this subdivision to the same
 extent  as  a tenant of a manufactured home which satisfies the criteria
 set forth in paragraph one of  this  subdivision.  Such  rent  reduction
 shall  be  equal  to  the amount by which the taxes on such manufactured
 home were reduced as a result of such exemption.
   3. A manufactured home park OR COMMUNITY owner [or operator] providing
 a reduction in rent as required by paragraph one or two of this subdivi-
 sion may retain, in  consideration  for  record  keeping  expenses,  two
 percent of the amount of such reduction.
   3-a.  Any  reduction required to be provided pursuant to paragraph one
 or two of this subdivision shall be provided as follows:
   (a) a reduction in monthly rent (prorating  the  reduction  in  twelve
 parts) shall take effect upon the first monthly rental payment due sixty
 days  after the last date for the payment of real property taxes with no
 penalty or interest for lateness and shall be extended to the next elev-
 en monthly payments thereafter; or
   (b) with the consent of the manufactured home park OR COMMUNITY owner,
 [operator, or agent of such owner or operator,] a reduction in rent  may
 be  offset  in  the  entire  amount  of such reduction against the first
 monthly rental payment due sixty  days  after  the  last  date  for  the
 payment of real property taxes with no penalty or interest for lateness,
 and  the  balance  thereof,  if  any,  may be offset against the monthly
 rental payments for succeeding months, until exhausted; or
   (c) at the election of the manufactured home park OR COMMUNITY  owner,
 [operator, or agent of such owner or operator,] the total amount of such
 reduction  in  rent  may  be paid to the tenant no later than sixty days
 after the last date for the payment  of  real  property  taxes  with  no
 penalty or interest for lateness.
   4.  The  failure  of  a  manufactured home park OR COMMUNITY owner [or
 operator] to comply with the provisions of this subdivision shall  be  a
 violation  punishable  by  a fine not to exceed five hundred dollars for
 each violation.
   § 13. Subdivision w of  section  233  of  the  real  property  law  is
 REPEALED and a new subdivision w is added to read as follows:
   W.  A  MANUFACTURED HOME PARK OR COMMUNITY OWNER SHALL NOT INCLUDE, AS
 PART OF THE RENT PAYABLE BY A MANUFACTURED  HOME  OWNER,  REAL  PROPERTY
 TAXES  ATTRIBUTABLE  SOLELY  TO  THE HOME OWNED BY THE MANUFACTURED HOME

 S. 4004--A                          6                         A. 4173--A
 
 OWNER. NOTWITHSTANDING THE FOREGOING  PROVISIONS  OF  THIS  SUBDIVISION,
 NOTHING  CONTAINED  IN  THIS  SUBDIVISION  SHALL BE DEEMED TO PROHIBIT A
 MANUFACTURED HOME PARK OR COMMUNITY OWNER FROM INCLUDING SUCH  TAXES  AS
 RENT  TO  BE  PAID BY THE MANUFACTURED HOME OWNER WHERE THE MANUFACTURED
 HOME PARK OR COMMUNITY OWNER PAYS THE REAL PROPERTY TAXES ON BEHALF OF A
 MANUFACTURED HOME OWNER RESIDING WITHIN SUCH PARK OR COMMUNITY WITH  THE
 CONSENT OF THE HOMEOWNER.
   §  14.  Subparagraphs  7  and  8 of paragraph ii of subdivision 1-e of
 section 333 of the real property law, as amended by section 1 of part  B
 of  chapter 57 of the laws of 2004, are amended and a new subparagraph 9
 is added to read as follows:
   (7) in the event the parcel conveyed by such deed is a portion of  the
 parcel  owned  by  the transferor or transferors, a statement indicating
 whether the city, town or village in which such property is situated has
 a planning board or other  entity  empowered  to  approve  subdivisions;
 [and]
   (8)  in  the event such planning board or other entity is empowered to
 approve subdivisions, a statement indicating whether the parcel conveyed
 by such deed is (a) not subject to such subdivision approval or (b) such
 subdivision has been approved by the respective city,  town  or  village
 planning board or other entity empowered to approve subdivisions[.]; AND
   (9)  IN  THE  EVENT  THAT  THE REAL PROPERTY IS A MANUFACTURED HOME, A
 STATEMENT THAT THE OWNERSHIP OF THE MANUFACTURED HOME  HAS  BEEN  TRANS-
 FERRED, AND/OR THE MANUFACTURED HOME HAS BEEN LOCATED OR RELOCATED WITH-
 IN  THE  COUNTY.  THE COMMISSIONER MAY PRESCRIBE A SEPARATE FORM FOR USE
 SOLELY FOR MANUFACTURED HOMES. SUCH FORM SHALL CONTAIN SUCH  INFORMATION
 AS MAY BE REQUIRED BY SUCH BOARD.
   §  15. Subdivision 15 of section 385 of the vehicle and traffic law is
 amended by adding a new paragraph (l) to read as follows:
   (L) NO PERMIT SHALL BE ISSUED PURSUANT TO THIS SUBDIVISION  THAT  WILL
 ALLOW  THE  RELOCATION  OF  A  MANUFACTURED HOME UNLESS A TAX COMPLIANCE
 CERTIFICATE, PURSUANT TO SECTION NINE HUNDRED NINETY-SEVEN OF  THE  REAL
 PROPERTY  TAX LAW, HAS BEEN FILED WITH THE DEPARTMENT OF TRANSPORTATION.
 THIS SUBDIVISION SHALL NOT BE APPLICABLE TO THE TRANSPORT OF A  MANUFAC-
 TURED  HOME FROM THE MANUFACTURER OF SUCH HOME OR A RETAIL SALES LOT, OR
 TO A TAX DISTRICT THAT HAS FORECLOSED UPON THE HOME.
   § 16. Nothing contained in this act shall  be  deemed  to  affect  the
 priority  of  real property tax liens. Such liens shall continue to have
 priority over other liens.
   § 17. This act shall take effect immediately; provided  that  sections
 four,  ten,  eleven  and twelve of this act shall take effect January 1,
 2019; provided further that  sections  two,  three,  five,  six,  seven,
 eight,  nine, fourteen and fifteen of this act shall take effect January
 1, 2020; and provided further that sections one and thirteen of this act
 shall take effect January 1, 2021; and provided  further  however,  that
 effective immediately, the addition, amendment and/or repeal of any rule
 or regulation necessary for the implementation of this act on its effec-
 tive  date  are  authorized  and directed to be made and completed on or
 before such effective date.