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S01710 Summary:

BILL NO    S01710B

SAME AS    SAME AS A07297

SPONSOR    GRISANTI

COSPNSR    MAZIARZ

MLTSPNSR   

Add S431, RPT L

Establishes a green development home tax exemption authorizing a 35% exemption
from local real property taxation for homes that are part of green developments
as LEED certified or certified by the national association of home builders.
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S01710 Text:

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

                                        1710--B

                              2013-2014 Regular Sessions

                                   I N  S E N A T E

                                      (PREFILED)

                                    January 9, 2013
                                      ___________

       Introduced by Sens. GRISANTI, MAZIARZ -- read twice and ordered printed,
         and  when printed to be committed to the Committee on Local Government
         -- 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 -- committee
         discharged, bill amended, ordered reprinted as amended and recommitted
         to said committee

       AN ACT to amend the real property tax law, in relation to establishing a
         green development home tax exemption

         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 431 to read as follows:
    3    S 431. GREEN DEVELOPMENT HOME TAX EXEMPTION.    1.  AS  USED  IN  THIS
    4  SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
    5    (A)  "MUNICIPALITY" MEANS ANY TOWN, CITY OR VILLAGE, EXCEPT FOR A CITY
    6  HAVING MORE THAN ONE MILLION INHABITANTS.
    7    (B) "APPLICANT" MEANS ANY PERSON OBLIGATED TO PAY REAL PROPERTY  TAXES
    8  ON  THE  PROPERTY  FOR WHICH AN EXEMPTION FROM REAL PROPERTY TAXES UNDER
    9  THIS SECTION IS SOUGHT.
   10    (C) "CERTIFIED SILVER" SHALL MEAN (I) CERTIFIED BY THE  NAHB  NATIONAL
   11  GREEN  BUILDING  CERTIFICATION  PROGRAM  AT A PERFORMANCE POINT LEVEL OF
   12  SILVER OR BETTER, OR (II) LEED FOR NEW CONSTRUCTION CERTIFIED SILVER  OR
   13  BETTER.
   14    (D)   "GREEN  DEVELOPMENT  NEIGHBORHOOD"  SHALL  MEAN  A  SUBDIVISION,
   15  CONSISTING OF NEW ONE, TWO OR THREE FAMILY RESIDENCES THAT IS (A) EITHER
   16  A GREEN DEVELOPMENT OR  LEED-ND  CERTIFIED,  AND  (B)  SUBJECT  TO  DEED
   17  RESTRICTIONS  OR OTHER COVENANTS RUNNING WITH THE LAND WHICH REQUIRE ALL
   18  RESIDENCES WITHIN THE SUBDIVISION TO BE CONSTRUCTED SO AS TO  BE  CERTI-
   19  FIED SILVER.

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04024-06-4
       S. 1710--B                          2

    1    (E)  "GREEN  DEVELOPMENT"  SHALL MEAN A SUBDIVISION DEVELOPMENT WITH A
    2  PERFORMANCE POINT LEVEL OF FOUR STARS AS RATED BY THE NAHB.
    3    (F) "LEED" SHALL MEAN THE UNITED STATES GREEN BUILDING COUNCIL LEADER-
    4  SHIP IN ENERGY AND ENVIRONMENTAL DESIGN RATING SYSTEM.
    5    (G)  "RESIDENCE"  SHALL  MEAN  A  ONE, TWO OR THREE FAMILY RESIDENTIAL
    6  STRUCTURE.
    7    (H) "LEED-ND" SHALL MEAN LEED FOR NEIGHBORHOOD DEVELOPMENT.
    8    (I) "NAHB" SHALL MEAN THE NATIONAL ASSOCIATION OF HOME BUILDERS.
    9    (J) "PERSON"  MEANS  AN  INDIVIDUAL,  CORPORATION,  LIMITED  LIABILITY
   10  COMPANY,  PARTNERSHIP,  ASSOCIATION,  AGENCY,  TRUST, ESTATE, FOREIGN OR
   11  DOMESTIC GOVERNMENT OR SUBDIVISION THEREOF, OR OTHER ENTITY.
   12    2. (A) THE LOCAL LEGISLATIVE BODY OF ANY MUNICIPALITY  MAY,  BY  LOCAL
   13  LAW,  PROVIDE  FOR  THE  EXEMPTION  OF  REAL  PROPERTY  FROM TAXATION AS
   14  PROVIDED IN THIS SECTION. UPON THE ADOPTION OF SUCH  A  LOCAL  LAW,  THE
   15  COUNTY  IN WHICH SUCH MUNICIPALITY IS LOCATED MAY, BY LOCAL LAW, AND ANY
   16  SCHOOL DISTRICT, ALL OR PART OF WHICH IS LOCATED IN  SUCH  MUNICIPALITY,
   17  MAY,  BY  RESOLUTION, EXEMPT SUCH PROPERTY FROM ITS TAXATION IN THE SAME
   18  MANNER AND TO THE SAME EXTENT AS SUCH MUNICIPALITY. UPON THE ADOPTION OF
   19  SUCH A LOCAL LAW, RESIDENTIAL AND COMMON AREA  REAL  PROPERTY  WITHIN  A
   20  GREEN DEVELOPMENT NEIGHBORHOOD MEETING THE REQUIREMENTS OF PARAGRAPH (B)
   21  OF THIS SUBDIVISION SHALL BE EXEMPT FROM TAXATION AND SPECIAL AD VALOREM
   22  LEVIES  TO  THE  EXTENT  OF THIRTY-FIVE PERCENT OF THE ASSESSED VALUE OF
   23  SUCH REAL PROPERTY. SUCH LOCAL LAW SHALL PROVIDE FOR THE PERIOD OF  TIME
   24  DURING  WHICH SUCH EXEMPTION SHALL CONTINUE, BUT IN NO EVENT LONGER THAN
   25  TWENTY YEARS FOR EACH PARCEL WHICH APPLIES FOR SUCH EXEMPTION.
   26    (B) UPON  OBTAINING  A  LEED-ND  CERTIFICATION  OR  GREEN  DEVELOPMENT
   27  CERTIFICATION,  A  DEVELOPER  SHALL  FILE  WITH  THE TAX ASSESSOR OF THE
   28  ASSESSING UNIT A COPY OF SUCH CERTIFICATION TOGETHER WITH A MAP  OF  THE
   29  SUBDIVISION  AND EVIDENCE THAT ALL OF THE RESIDENTIAL PARCELS WITHIN THE
   30  SUBDIVISION ARE SUBJECT TO DEED RESTRICTIONS OR COVENANTS  RUNNING  WITH
   31  THE  LAND  WHICH REQUIRE RESIDENCES TO BE CONSTRUCTED SO AS TO BE CERTI-
   32  FIED SILVER. INDIVIDUAL RESIDENTIAL PARCELS WITHIN THE SUBDIVISION SHALL
   33  BE ENTITLED TO A TAX EXEMPTION AS PROVIDED IN THE LOCAL  LAW  OR  RESOL-
   34  UTION  UPON  SUBMISSION  TO  THE  TAX ASSESSOR OF DOCUMENTATION THAT THE
   35  CONSTRUCTION IS CERTIFIED SILVER. COMMON AREA AND VACANT PARCELS  WITHIN
   36  THE  SUBDIVISION  SHALL BE EXEMPT AS PROVIDED IN THE LOCAL LAW OR RESOL-
   37  UTION UPON SUBMISSION OF THE CERTIFICATION AND MAP TO  THE  ASSESSOR  BY
   38  THE DEVELOPER.
   39    (C)  AN EXEMPTION UNDER THIS SECTION SHALL BE GRANTED ONLY UPON APPLI-
   40  CATION BY THE OWNER OF SUCH REAL PROPERTY ON A FORM  PRESCRIBED  BY  THE
   41  COMMISSIONER.  SUCH  APPLICATION SHALL BE FILED WITH THE ASSESSOR OF THE
   42  MUNICIPALITY OR COUNTY HAVING THE POWER TO ASSESS PROPERTY FOR  TAXATION
   43  ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY OR
   44  COUNTY.
   45    (D)  IF THE ASSESSOR IS SATISFIED THAT THE APPLICANT IS ENTITLED TO AN
   46  EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICA-
   47  TION AND SUCH REAL PROPERTY SHALL THEREAFTER BE EXEMPT FROM TAXATION AND
   48  SPECIAL AD VALOREM LEVIES AS PROVIDED IN THIS  SECTION  COMMENCING  WITH
   49  THE ASSESSMENT ROLL PREPARED AFTER THE TAXABLE STATUS DATE FOLLOWING THE
   50  SUBMISSION  OF AN APPLICATION TO THE ASSESSOR. THE ASSESSED VALUE OF ANY
   51  EXEMPTION GRANTED PURSUANT TO THIS  SECTION  SHALL  BE  ENTERED  BY  THE
   52  ASSESSOR  ON  THE  ASSESSMENT  ROLL  WITH THE TAXABLE PROPERTY, WITH THE
   53  AMOUNT OF THE EXEMPTION SHOWN IN A SEPARATE COLUMN.
   54    (E) NO SUCH EXEMPTION SHALL BE GRANTED UNLESS  CONSTRUCTION  OF  RESI-
   55  DENCES  WITHIN A GREEN DEVELOPMENT NEIGHBORHOOD WAS COMMENCED SUBSEQUENT
   56  TO THE DATE ON WHICH THE MUNICIPALITY'S LOCAL LAW TOOK EFFECT.
       S. 1710--B                          3

    1    S 2. This act shall take effect on the one hundred twentieth day after
    2  it shall have become a law. Effective immediately, the addition,  amend-
    3  ment and/or repeal of any rule or regulation necessary for the implemen-
    4  tation  of this act on its effective date is authorized to be made on or
    5  before such date.
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