TITLE OF BILL:
to amend the real property tax law, in relation to real property
assessments in certain counties
PURPOSE OR GENERAL IDEA OF BILL:
To allow cities, towns, and villages
in Westchester County to adopt the provisions of article 18 of the
real property tax law (RPTL) that provides for four classifications
of real property for the purpose of real property assessment and taxes.
SUMMARY OF SPECIFIC PROVISIONS:
This bill adds a new section 1807 to
the RPTL to allow any city, town, or village, excluding non-assessing
unit villages as provided in RPTL section 1402(3), in Westchester
County, at its option, by resolution or local law without referendum,
to provide that all real property within such assessing unit shall be
administered in accordance with the provisions of RPTL Article 18.
RPTL Article 18 provides for different real property
tax liability according to property type or class.
All real property is divided into four classes of property: class one:
one, two, and three family residential real property, except most
cooperatives and condominiums; class two: all other residential
property not in class one (cooperatives and condominiums), except
hotels and motels and other similar property; class three: utility
real property; and class four: all other real property which is not
designated as class one, two or three (commercial property).
Real property taxes levied are distributed among these four classes of
real property in shares equal to the proportion of taxable assessed
value of each class to the total taxable assessed value on the
assessment roll as established by the assessing unit under RPTL
Currently RPTL Article 18 only applies to New York City and Nassau
This bill would allow cities, towns, and villages in Westchester
County, at their option, to apply the provisions of RPTL Article 18
to all real property within their assessing unit.
One major cause of the exceedingly high residential taxes in
Westchester County is due to the success that commercial properties
have had in shifting the tax burden to homeowners by using the tax
certiorari process to challenge and lower commercial real property
taxes. This bill would help address this problem by minimizing the
ability to shift real property taxes from one class to another.
PRIOR LEGISLATIVE HISTORY:
This act shall take effect immediately.
S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N A S S E M B L Y
June 4, 2013
Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to real property
assessments in certain counties
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The real property tax law is amended by adding a new
2 section 1807 to read as follows:
3 S 1807. SPECIAL PROVISIONS FOR DESIGNATED COUNTIES. ANY CITY, TOWN, OR
4 VILLAGE, EXCLUDING NON-ASSESSING UNIT VILLAGES AS SET FORTH IN SUBDIVI-
5 SION THREE OF SECTION ONE THOUSAND FOUR HUNDRED TWO OF THIS CHAPTER, IN
6 A COUNTY WITH A POPULATION OF AT LEAST NINE HUNDRED TWENTY-FIVE THOUSAND
7 BUT LESS THAN ONE MILLION, AT ITS OPTION, MAY, BY RESOLUTION OR LOCAL
8 LAW WITHOUT REFERENDUM, PROVIDE THAT ALL REAL PROPERTY WITHIN THE
9 ASSESSING UNITS THEREIN SHALL BE ADMINISTERED IN ACCORDANCE WITH THE
10 PROVISIONS OF THIS ARTICLE.
11 S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.