STATE OF NEW YORK
________________________________________________________________________
6207--B
2007-2008 Regular Sessions
IN SENATE
June 13, 2007
___________
Introduced by Sens. SERRANO, ADAMS, DILAN, GONZALEZ, HUNTLEY, C. JOHN-
SON, KRUEGER, PERKINS, SAMPSON, SAVINO, SCHNEIDERMAN -- read twice and
ordered printed, and when printed to be committed to the Committee on
Rules -- recommitted to the Committee on Cities 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 excluding
certain real property in the borough of Manhattan from the class one
classification in special assessing units which are cities
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph class one of subdivision 1 of section 1802 of the
2 real property tax law, as amended by chapter 60 of the laws of 2003, is
3 amended to read as follows:
4 Class one: (a) all one, two and three family residential real proper-
5 ty, including such dwellings used in part for nonresidential
6 purposes but which are used primarily for residential purposes,
7 except such property held in cooperative or condominium forms of
8 ownership other than (i) property defined in subparagraphs (b)
9 and (c) of this paragraph and (ii) property which contains no
10 more than three dwelling units held in condominium form of
11 ownership and which was classified within this class on a previ-
12 ous assessment roll; and provided that, notwithstanding the
13 provisions of paragraph (g) of subdivision twelve of section one
14 hundred two of this chapter, a mobile home or a trailer shall
15 not be classified within this class unless it is owner-occupied
16 and separately assessed; and (b) residential real property not
17 more than three stories in height held in condominium form of
18 ownership, provided that no dwelling unit therein previously was
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13524-04-8
S. 6207--B 2
1 on an assessment roll as a dwelling unit in other than condomin-
2 ium form of ownership; and (c) residential real property
3 consisting of one family house structures owned by the occupant,
4 situated on land held in cooperative ownership by owner occupi-
5 ers, provided that; (i) such house structures and land consti-
6 tuted bungalow colonies in existence prior to nineteen hundred
7 forty; and (ii) the land is held in cooperative ownership for
8 the sole purpose of maintaining one family residences for
9 members own use; and (d) all vacant land located within a
10 special assessing unit [(i)] which is a city (i) other than such
11 land in the borough of Manhattan [south of or adjacent to the
12 south side of 110th street], provided that any such vacant land
13 which is not zoned residential must be situated immediately
14 adjacent to property improved with a residential structure as
15 defined in subparagraphs (a) and (b) of this paragraph, be owned
16 by the same owner as such immediately adjacent residential prop-
17 erty immediately prior to and since January 1, 1989, and have a
18 total area not exceeding 10,000 square feet; and (ii) located in
19 the borough of Manhattan north of or adjacent to the north side
20 of 110th street provided such vacant land was classified within
21 this class on the assessment roll with a taxable status date of
22 January 5, 2008 and the owner of such land has entered into a
23 recorded agreement with a governmental entity on or before
24 December 31, 2008 requiring construction of housing affordable
25 to persons or families of low income in accordance with the
26 provisions of the private housing finance law. Notwithstanding
27 the foregoing, such vacant land shall be classified according to
28 its use on the assessment roll with a taxable status date imme-
29 diately following commencement of construction, provided
30 further, that construction pursuant to an approved plan for
31 affordable housing shall commence no later than December 31,
32 2010; and (e) all vacant land located within a special assessing
33 unit which is not a city, provided that such vacant land which
34 is not zoned residential must be situated immediately adjacent
35 to real property defined in subparagraph (a), (b) or (c) of this
36 paragraph and be owned by the same person or persons who own the
37 real property defined in such subparagraph immediately prior to
38 and since January 1, 2003;
39 § 2. This act shall take effect immediately and shall be applicable to
40 assessment rolls with a taxable status date on or after January 1, 2009.
