Bill Text: NY A03109 | 2009-2010 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2010-01-06 - referred to real property taxation [A03109 Detail]

Download: New_York-2009-A03109-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3109
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 22, 2009
                                      ___________
       Introduced  by M. of A. SCHROEDER, COOK -- read once and referred to the
         Committee on Real Property Taxation
       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:
    1    Section 1. Paragraph (a) of subdivision 1 of section 1903 of the  real
    2  property  tax  law,  as  amended  by chapter 355 of the laws of 1997, is
    3  amended to read as follows:
    4    (a) The governing body of any approved assessing unit except a  county
    5  may adopt the provisions of this section by local law without referendum
    6  provided however, that the local law is enacted no later than sixty days
    7  prior  to the completion of the tentative assessment roll to which it is
    8  applicable. Upon such enactment the provisions of this section shall  be
    9  applicable  to  taxes  levied  on  all final assessment rolls thereafter
   10  filed and shall apply to the levy of taxes on all real property in  such
   11  approved  assessing unit by such governing body and, where such approved
   12  assessing unit  is  not  a  village,  by  each  school  district  wholly
   13  contained within such approved assessing unit. Upon enacting a local law
   14  pursuant  to  this paragraph, the governing body of a city or town shall
   15  provide a copy of such local law  to  the  school  authorities  of  each
   16  school district located wholly or partially within such city or town and
   17  the  county  director of real property tax services.  The governing body
   18  of a town shall also provide a copy of such local law to  the  governing
   19  body  of each eligible non-assessing unit village. The governing body of
   20  a village shall provide a copy of such local law to the county  director
   21  of real property tax services. Notwithstanding the foregoing, the school
   22  authorities  of  any school district wholly contained within an approved
   23  assessing unit may by resolution provide that  the  provisions  of  this
   24  article  shall  not  apply  to  the  levy of school taxes in such school
   25  district. In such case,  school  taxes  shall  be  levied  as  otherwise
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03164-01-9
       A. 3109                             2
    1  provided by law.  NOTWITHSTANDING ANY INCONSISTENT PROVISION OF LAW, THE
    2  GOVERNING  BODY  OF AN APPROVED ASSESSING UNIT EXCEPT A COUNTY OR A CITY
    3  HAVING A POPULATION OF ONE MILLION OR MORE MAY, BY REFERENDUM, ADOPT THE
    4  PROVISIONS  OF  THIS  SECTION,  AS HEREIN PROVIDED, AS APPLICABLE TO ALL
    5  OWNER-OCCUPIED FOUR FAMILY DWELLING RESIDENTIAL REAL PROPERTY, INCLUDING
    6  SUCH DWELLINGS USED IN PART FOR NONRESIDENTIAL PURPOSES  BUT  WHICH  ARE
    7  USED PRIMARILY FOR RESIDENTIAL PURPOSES.
    8    S 2. This act shall take effect immediately.