Bill Text: NY A03112 | 2011-2012 | General Assembly | Introduced
Bill Title: Provides that tenants of manufactured homes shall receive rent reductions equal to the tax reduction attributable to a tax exemption; modifies criteria for the STAR exemption; updates terminology, changing "trailer or mobile" to "manufactured" home.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2012-02-08 - enacting clause stricken [A03112 Detail]
Download: New_York-2011-A03112-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
3112
2011-2012 Regular Sessions
I N A S S E M B L Y
January 24, 2011
___________
Introduced by M. of A. CALHOUN -- Multi-Sponsored by -- M. of A. TEDISCO
-- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law and the real property law, in
relation to the application of exemptions to manufactured homes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Paragraph (g) of subdivision 12 of section 102 of the real
2 property tax law, as amended by chapter 637 of the laws of 2004, is
3 amended to read as follows:
4 (g) [Forms of housing adaptable to motivation by a power connected
5 thereto, commonly called "trailers" or "mobile homes", which are or can
6 be used for residential, business, commercial or office purposes] MANU-
7 FACTURED HOMES, AS DEFINED IN PARAGRAPH FOUR OF SUBDIVISION A OF SECTION
8 TWO HUNDRED THIRTY-THREE OF THE REAL PROPERTY LAW, except those (1)
9 located within the boundaries of an assessing unit for less than sixty
10 days, (2) unoccupied and for sale or (3) "recreational vehicles" that
11 are four hundred square feet or less in size, self propelled or towable
12 by an automobile or light duty truck and used as temporary living quar-
13 ters for recreational, camping, travel or seasonal use. The value of any
14 [trailer or mobile] MANUFACTURED home shall be included in the assess-
15 ment of the land on which it is located[; provided, however, that if
16 either the trailer or mobile home or the land on which it is located is
17 entitled to any exemption pursuant to article four of this chapter,
18 other than the exemption authorized by section four hundred twenty-five
19 of this chapter, such trailer or mobile home shall be separately
20 assessed in the name of the owner thereof]. IF THE OWNER OF A MANUFAC-
21 TURED HOME DOES NOT OWN THE LAND, HE OR SHE MAY APPLY FOR AN EXEMPTION
22 PURSUANT TO ARTICLE FOUR OF THIS CHAPTER ONLY UPON THE MANUFACTURED
23 HOME. IF GRANTED, ONLY THE PORTION OF THE ASSESSMENT OF THE PARCEL
24 ATTRIBUTABLE TO THE MANUFACTURED HOME SHALL BE SUBJECT TO EXEMPTION FROM
25 TAXATION PURSUANT TO THIS SECTION. IN NO EVENT SHALL THE EXEMPTION
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02839-01-1
A. 3112 2
1 EXCEED THE TOTAL ASSESSED VALUE ATTRIBUTABLE TO THE MANUFACTURED HOME.
2 THE EXEMPTION SHALL BE CREDITED BY THE APPROPRIATE TAXING AUTHORITY
3 AGAINST THE ASSESSED VALUATION OF THE PARCEL AND THE REDUCTION IN REAL
4 PROPERTY TAXES REALIZED THEREBY SHALL BE CREDITED BY THE LANDOWNER IN
5 THE MANNER PRESCRIBED PURSUANT TO SUBDIVISION W OF SECTION TWO HUNDRED
6 THIRTY-THREE OF THE REAL PROPERTY LAW;
7 S 2. Paragraph (l) of subdivision 2 of section 425 of the real proper-
8 ty tax law, as added by section 1 of part B of chapter 389 of the laws
9 of 1997, subparagraph (iii) as amended by section 3 of part A of chapter
10 405 of the laws of 1999, is amended to read as follows:
11 (l) [Trailers and mobile] MANUFACTURED homes. (i) [When the value of
12 a trailer or mobile home has been included in the assessment of the land
13 on which it is located pursuant to paragraph (g) of subdivision twelve
14 of section one hundred two of this chapter, the provisions of this para-
15 graph shall apply.
16 (ii)] If the owner of the [trailer or mobile] MANUFACTURED home also
17 owns the land, he or she may apply for exemption pursuant to this
18 section in the same manner as any other homeowner.
19 [(iii)] (II) If the owner of the [trailer or mobile] MANUFACTURED home
20 does not own the land, he or she may apply for exemption pursuant to
21 this section only upon the [trailer or mobile] MANUFACTURED home. If
22 granted, only the portion of the assessment of the parcel attributable
23 to the [trailer or mobile] MANUFACTURED home shall be subject to
24 exemption from taxation pursuant to this section. In no event shall the
25 exemption exceed the total assessed value attributable to the [trailer
26 or mobile] MANUFACTURED home. The exemption shall be credited by the
27 appropriate taxing authority against the assessed valuation of the
28 parcel. Upon the completion of the final assessment roll, or as soon
29 thereafter as is practicable, the assessor shall forward to the landown-
30 er a statement setting forth the exemption attributable to each eligible
31 [trailer or mobile] MANUFACTURED home. The reduction in real property
32 taxes attributable to each eligible [trailer or mobile] MANUFACTURED
33 home shall be credited by the landowner against the rent payable on
34 account of such [trailer or mobile] MANUFACTURED home, subject to the
35 provisions of subdivision w of section two hundred thirty-three of the
36 real property law.
37 S 3. Subdivision w of section 233 of the real property law, as amended
38 by section 18 of part B of chapter 389 of the laws of 1997, paragraph
39 3-a as added by chapter 405 of the laws of 2001, is amended to read as
40 follows:
41 w. Real property tax payments. 1. A manufactured home park owner,
42 operator or the agent of such owner or operator shall reduce the annual
43 rent paid by a manufactured home OWNER OR tenant for use of the land
44 upon which such manufactured home sits in an amount equal to the [total
45 of the real property taxes actually paid by such manufactured home
46 tenant for such manufactured home plus the amount by which the taxes on
47 such manufactured home were reduced as a result of the partial real
48 property tax exemption granted to the manufactured home tenant pursuant
49 to article four of the real property tax law, provided such manufactured
50 home tenant:
51 (a) owns a manufactured home which is separately assessed, subject to
52 the provisions of paragraph two of this subdivision;
53 (b)] AMOUNT BY WHICH THE TAXES ON SUCH MANUFACTURED HOME WERE REDUCED
54 AS A RESULT OF AN EXEMPTION GRANTED PURSUANT TO ARTICLE FOUR OF THE REAL
55 PROPERTY TAX LAW, PROVIDED THE MANUFACTURED HOME OWNER OR TENANT is
A. 3112 3
1 entitled to and actually receives a partial real property tax exemption
2 pursuant to article four of [the real property tax] SUCH law[; and
3 (c) pays the real property taxes due on such home].
4 2. [In the case of a manufactured home which is not separately
5 assessed, but which is entitled to and actually receives the school tax
6 relief (STAR) exemption authorized by section four hundred twenty-five
7 of the real property tax law, the tenant of such manufactured home shall
8 be entitled to a rent reduction pursuant to this subdivision to the same
9 extent as a tenant of a manufactured home which satisfies the criteria
10 set forth in paragraph one of this subdivision. Such rent reduction
11 shall be equal to the amount by which the taxes on such manufactured
12 home were reduced as a result of such exemption.
13 3.] A manufactured home park owner or operator providing a reduction
14 in rent as required by [paragraph one or two of] this subdivision may
15 retain, in consideration for record keeping expenses, two percent of the
16 amount of such reduction.
17 [3-a.] 3. Any reduction required to be provided pursuant to paragraph
18 one or two of this subdivision shall be provided as follows:
19 (a) a reduction in monthly rent (prorating the reduction in twelve
20 parts) shall take effect upon the first monthly rental payment due sixty
21 days after the last date for the payment of real property taxes with no
22 penalty or interest for lateness and shall be extended to the next elev-
23 en monthly payments thereafter; or
24 (b) with the consent of the manufactured home park owner, operator, or
25 agent of such owner or operator, a reduction in rent may be offset in
26 the entire amount of such reduction against the first monthly rental
27 payment due sixty days after the last date for the payment of real prop-
28 erty taxes with no penalty or interest for lateness, and the balance
29 thereof, if any, may be offset against the monthly rental payments for
30 succeeding months, until exhausted; or
31 (c) at the election of the manufactured home park owner, operator, or
32 agent of such owner or operator, the total amount of such reduction in
33 rent may be paid to the tenant no later than sixty days after the last
34 date for the payment of real property taxes with no penalty or interest
35 for lateness.
36 4. The failure of a manufactured home park owner or operator to comply
37 with the provisions of this subdivision shall be a violation punishable
38 by a fine not to exceed five hundred dollars for each violation.
39 S 4. This act shall take effect on the first of January next succeed-
40 ing the date on which it shall have become a law.
