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A04398 Summary:

BILL NOA04398
 
SAME ASNo same as
 
SPONSORLosquadro (MS)
 
COSPNSRFinch, Thiele
 
MLTSPNSRCorwin, DiPietro, Hawley
 
Amd SS102, 425, 574, 1126, 1136, 1138 & 1180, rpld S425 sub 2 (l), add S997, RPT L; add S382-b, Exec L; amd SS233 & 333, rpld & add S233 sub w, RP L; amd S385, V & T L
 
Relates to the separate assessment of manufactured homes; includes manufactured homes for purposes of the school tax relief (STAR) exemption; relates to the issuance of tax compliance certificates to the owner of a manufactured home.
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A04398 Actions:

BILL NOA04398
 
02/05/2013referred to real property taxation
03/13/2013enacting clause stricken
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A04398 Floor Votes:

There are no votes for this bill in this legislative session.
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A04398 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 3524                                                  A. 4398
 
                               2013-2014 Regular Sessions
 
                SENATE - ASSEMBLY
 
                                    February 5, 2013
                                       ___________
 
        IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Local Govern-
          ment
 
        IN  ASSEMBLY  --  Introduced  by  M.  of  A. LOSQUADRO, FINCH, THIELE --
          Multi-Sponsored by -- M. of A. HAWLEY -- read once and referred to the

          Committee on Real Property Taxation
 
        AN ACT to amend the real property tax law, the executive law,  the  real
          property law and the vehicle and traffic law, in relation to the sepa-
          rate   assessment   of   manufactured  homes;  and  repealing  certain
          provisions of the real property tax law  and  the  real  property  law
          relating thereto
 
          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, except
     7  those (1) located within the boundaries of an assessing  unit  for  less
     8  than  sixty days, (2) unoccupied and for sale or (3) "recreational vehi-
     9  cles" that are four hundred square feet or less in size, self  propelled
    10  or  towable  by  an automobile or light duty truck and used as temporary
    11  living quarters for recreational, camping, travel or seasonal  use.  The
    12  value  of any trailer or mobile home shall be included in the assessment
    13  of the land on which it is located; provided, however,  that  if  either
    14  the  trailer  or mobile home or the land on which it is located is enti-
    15  tled to any exemption pursuant to article four of  this  chapter,  other

    16  than  the  exemption  authorized  by section four hundred twenty-five of
    17  this chapter, such trailer or mobile home shall be  separately  assessed

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06925-02-3

        S. 3524                             2                            A. 4398

     1  in  the  name of the owner thereof] Manufactured homes, which shall have
     2  the same meaning as such term is defined in section two hundred  thirty-
     3  three  of the real property law, but for the purposes of the application
     4  of  the  taxes  authorized to be imposed pursuant to this chapter, shall

     5  not include manufactured homes that are unoccupied, for sale and located
     6  on a retail sales lot. Manufactured homes shall be  assessed  separately
     7  from  the  land  except where the ownership of the land and the manufac-
     8  tured home is the same;
     9    § 2. Paragraph (l) of subdivision 2 of section 425 of the real proper-
    10  ty tax law is REPEALED.
    11    § 3. Paragraph (a) of subdivision 3 of section 425 of the real proper-
    12  ty tax law, as amended by chapter 264 of the laws of 2000, is amended to
    13  read as follows:
    14    (a) Property use. To qualify for exemption pursuant to  this  section,
    15  the  property  must be a one, two or three family residence,  a manufac-
    16  tured home, a farm dwelling or residential property held in  condominium
    17  or  cooperative  form  of  ownership. If the property is not an eligible

    18  type of property, but a portion of the property is partially used by the
    19  owner as a primary residence, that portion which is  so  used  shall  be
    20  entitled  to the exemption provided by this section; provided that in no
    21  event shall the exemption exceed the assessed value attributable to that
    22  portion.
    23    § 4. Section 574 of the real property tax law is amended by  adding  a
    24  new subdivision 1-a to read as follows:
    25    1-a.  Upon  the  transfer  of  ownership, location, or relocation of a
    26  manufactured home, the manufactured home owner shall file a real proper-
    27  ty informational report prescribed with respect to manufactured homes by
    28  the commissioner pursuant to this section. The  real  property  informa-
    29  tional  report  prescribed  for  such  purpose  shall include the serial

    30  number of the manufactured home, as provided by the manufacturer of  the
    31  home.  In  the  event  that the manufactured home does not have a serial
    32  number, the assessor shall assign and issue a unique identifying  number
    33  which  shall  be  permanently  affixed to the home by the homeowner, and
    34  which shall thereafter be used as the serial number for  that  home  and
    35  added to the description on the assessment roll.
    36    §  5. The real property tax law is amended by adding a new section 997
    37  to read as follows:
    38    § 997. Tax compliance certificates for manufactured  homes.  1.    The
    39  appropriate  county  tax enforcement officer, or, in the county of West-
    40  chester, the appropriate city or  town  tax  enforcement  officer,  upon

    41  application  therefor,  shall  issue a tax compliance certificate to the
    42  owner of any manufactured home located  within  the  tax  district  upon
    43  receipt  of  proof  that  all currently billed and delinquent taxes with
    44  respect to such home have been paid. A copy of such certificate shall be
    45  filed with the assessor by the appropriate tax enforcement officer.  The
    46  tax  enforcement  officer  may  charge  a fee for such certificate in an
    47  amount not to exceed twenty-five dollars. Such application shall include
    48  the serial number or other unique identifying number  assigned  pursuant
    49  to  section  five hundred seventy-four of this chapter. The commissioner
    50  shall prescribe the form for such application and certificate. The home-

    51  owner shall file a copy of  such  certificate  with  the  department  of
    52  transportation as a precondition to the issuance of a permit pursuant to
    53  section three hundred eighty-five of the vehicle and traffic law.
    54    2. No manufactured home may be relocated without first obtaining a tax
    55  compliance  certificate pursuant to this section. A copy of such certif-
    56  icate shall be provided to the hauler responsible for moving  such  home

        S. 3524                             3                            A. 4398
 
     1  who  shall  produce  the  copy  of  the permit upon demand of an officer
     2  charged with enforcement of the  provisions  of  section  three  hundred
     3  eighty-five of the vehicle and traffic law.

     4    3.  Manufactured  home  park or community owners shall inform manufac-
     5  tured home owners residing in such park or community of the requirements
     6  of this section.
     7    4. The provisions of subdivision two of  this  section  shall  not  be
     8  applicable to the transport of a manufactured home from the manufacturer
     9  of  such  home  or from a retail sales lot or to a tax district that has
    10  foreclosed upon the home.
    11    § 6. Section 1126 of the real property tax law is amended by adding  a
    12  new subdivision 4 to read as follows:
    13    4. (a) The owner of a manufactured home which is located on land owned
    14  by  another  may file a declaration of interest with respect to the land
    15  on which the manufactured home is located.

    16    (b) The owner of land on which a manufactured home owned by another is
    17  located may file a declaration of interest with respect to any  manufac-
    18  tured home located on such land.
    19    §  7. Section 1136 of the real property tax law is amended by adding a
    20  new subdivision 4 to read as follows:
    21    4. Transfer of manufactured home.   Notwithstanding any  provision  of
    22  law to the contrary, where a parcel which is the subject of a conveyance
    23  pursuant  to this section either consists of a separately assessed manu-
    24  factured home or contains a manufactured home  that  has  been  assessed
    25  with  that  land, a deed executed pursuant to this section shall operate
    26  to transfer title of the manufactured home to or from the  tax  district

    27  if it contains a description which identifies the manufactured home with
    28  reasonable  certainty.  A  description  containing  the serial number or
    29  other unique identifying number assigned to the manufactured home pursu-
    30  ant to section five hundred seventy-four of this chapter shall be deemed
    31  a sufficient description for this purpose.
    32    § 8. Subdivision 1 of section 1138 of the real property  tax  law,  as
    33  amended  by  chapter  516  of  the  laws  of 2010, is amended to read as
    34  follows:
    35    1. Grounds. The enforcing officer of any tax district may at any  time
    36  prior  to  final  judgment  withdraw  any parcel of real property from a
    37  foreclosure proceeding under this title for one or more of the following
    38  reasons:
    39    (a) there is reason to believe that there may be a legal impediment to

    40  the enforcement of the tax lien affecting such parcel;
    41    (b) the tax has been cancelled or is subject to cancellation  pursuant
    42  to  section five hundred fifty-eight of this chapter, or, in the case of
    43  a tax district to which such section does not apply, the  tax  would  be
    44  subject  to  cancellation  if  such  section  were applicable to the tax
    45  district;
    46    (c) the enforcement of the lien has been stayed by  the  filing  of  a
    47  petition  pursuant  to  the Bankruptcy Code of 1978 (Title Eleven of the
    48  United States Code);
    49    (d) if the tax district were to acquire the parcel, there is a signif-
    50  icant risk that it might be exposed  to  a  liability  substantially  in
    51  excess of the amount that could be recovered by enforcing the tax lien;
    52    (e)  the  owner of the parcel has entered into an agreement to pay the
    53  taxes in installments pursuant to section eleven hundred eighty-four  of

    54  this article, and has not defaulted thereon;
    55    (f)  in  a  tax  district which has extended the redemption period for
    56  residential or farm property, (i) the parcel  has  been  included  on  a

        S. 3524                             4                            A. 4398
 
     1  petition  for  foreclosure,  (ii)  it has since been demonstrated to the
     2  satisfaction of the enforcing officer that the parcel is residential  or
     3  farm  property, and (iii) being residential or farm property, the parcel
     4  is not yet subject to inclusion on such a petition;
     5    (g)  in  a  tax  district which has extended the redemption period for
     6  residential property for certain persons deployed by  the  military  (i)
     7  the  parcel  has  been  included on a petition for foreclosure, (ii) has
     8  been demonstrated to the satisfaction of the enforcing officer that  the

     9  parcel  is  residential, (iii) the property is eligible for the extended
    10  redemption period pursuant to section eleven hundred  thirteen  of  this
    11  article, and as such is not yet subject to inclusion of such a petition;
    12  or
    13    (h)  the  tax lien has been or is to be sold pursuant to title five of
    14  this article[.]; or
    15    (i) the parcel constitutes a manufactured  home  which  is  no  longer
    16  within the boundaries of the tax district.
    17    §  9.  Subdivision  1 of section 1180 of the real property tax law, as
    18  amended by chapter 579 of the laws of 1995, is amended and a new  subdi-
    19  vision 4 is added to read as follows:
    20    1.  Neither  the  owner,  occupant nor any other person shall have the
    21  right to despoil any lands subject to a delinquent tax lien by  removing

    22  buildings   or  [mobile]  manufactured  homes,  other  than  [separately
    23  assessed mobile] manufactured homes upon which no  currently  billed  or
    24  delinquent  taxes  are due, or by cutting, removing or destroying timber
    25  or other valuable products, growing, existing or being  thereon  at  the
    26  time  of  the filing of the list of delinquent taxes pursuant to section
    27  eleven hundred twenty-two of this article.
    28    4. Nothing contained in this section shall be construed as  precluding
    29  the enforcement of delinquent tax liens against manufactured homes.
    30    §  10.  The  executive law is amended by adding a new section 382-b to
    31  read as follows:
    32    § 382-b. Certificates of occupancy for manufactured homes. No  certif-

    33  icate  of  occupancy  permitting  occupancy  of  a manufactured home, as
    34  defined in section two hundred thirty-three of the  real  property  law,
    35  shall  be  issued  except  upon proof of the filing of the real property
    36  informational report prescribed pursuant to section five hundred  seven-
    37  ty-four of the real property tax law.
    38    § 11. Paragraph 3 of subdivision a of section 233 of the real property
    39  law,  as  amended by chapter 566 of the laws of 1996, is amended to read
    40  as follows:
    41    3. The term "manufactured home park" or "manufactured home  community"
    42  means  a contiguous parcel of privately owned land which is used for the
    43  accommodation of three or more manufactured  homes  occupied  for  year-
    44  round living.
    45    §  12.  Subdivision  w  of  section  233  of the real property law, as

    46  amended by section 18 of part B of chapter 389 of the laws of  1997  and
    47  paragraph 3-a as added by chapter 405 of the laws of 2001, is amended to
    48  read as follows:
    49    w. Real property tax payments. 1. A manufactured home park or communi-
    50  ty owner[, operator or the agent of such owner or operator] shall reduce
    51  the  annual  rent  paid by a manufactured home [tenant] owner for use of
    52  the land upon which such manufactured home sits in an  amount  equal  to
    53  the  total of the real property taxes actually paid by such manufactured
    54  home [tenant] owner for such manufactured home plus the amount by  which
    55  the  taxes  on  such  manufactured  home were reduced as a result of the
    56  partial real property tax exemption granted  to  the  manufactured  home


        S. 3524                             5                            A. 4398
 
     1  [tenant]  owner  pursuant  to article four of the real property tax law,
     2  provided such manufactured home [tenant] owner:
     3    (a)  owns a manufactured home which is separately assessed, subject to
     4  the provisions of paragraph two of this subdivision;
     5    (b) is entitled to and actually receives a partial real  property  tax
     6  exemption pursuant to article four of the real property tax law; and
     7    (c) pays the real property taxes due on such home.
     8    2.  In  the  case  of  a  manufactured  home  which  is not separately
     9  assessed, but which is entitled to and actually receives the school  tax
    10  relief  (STAR)  exemption authorized by section four hundred twenty-five
    11  of the real property tax law, the tenant of such manufactured home shall

    12  be entitled to a rent reduction pursuant to this subdivision to the same
    13  extent as a tenant of a manufactured home which satisfies  the  criteria
    14  set  forth  in  paragraph  one  of this subdivision. Such rent reduction
    15  shall be equal to the amount by which the  taxes  on  such  manufactured
    16  home were reduced as a result of such exemption.
    17    3. A manufactured home park or community owner [or operator] providing
    18  a reduction in rent as required by paragraph one or two of this subdivi-
    19  sion  may  retain,  in  consideration  for  record keeping expenses, two
    20  percent of the amount of such reduction.
    21    3-a. Any reduction required to be provided pursuant to  paragraph  one
    22  or two of this subdivision shall be provided as follows:
    23    (a)  a  reduction  in  monthly rent (prorating the reduction in twelve

    24  parts) shall take effect upon the first monthly rental payment due sixty
    25  days after the last date for the payment of real property taxes with  no
    26  penalty or interest for lateness and shall be extended to the next elev-
    27  en monthly payments thereafter; or
    28    (b) with the consent of the manufactured home park or community owner,
    29  [operator,  or agent of such owner or operator,] a reduction in rent may
    30  be offset in the entire amount  of  such  reduction  against  the  first
    31  monthly  rental  payment  due  sixty  days  after  the last date for the
    32  payment of real property taxes with no penalty or interest for lateness,
    33  and the balance thereof, if any,  may  be  offset  against  the  monthly
    34  rental payments for succeeding months, until exhausted; or
    35    (c)  at the election of the manufactured home park or community owner,

    36  [operator, or agent of such owner or operator,] the total amount of such
    37  reduction in rent may be paid to the tenant no  later  than  sixty  days
    38  after  the  last  date  for  the  payment of real property taxes with no
    39  penalty or interest for lateness.
    40    4. The failure of a manufactured home  park  or  community  owner  [or
    41  operator]  to  comply with the provisions of this subdivision shall be a
    42  violation punishable by a fine not to exceed five  hundred  dollars  for
    43  each violation.
    44    §  13.  Subdivision  w  of  section  233  of  the real property law is
    45  REPEALED and a new subdivision w is added to read as follows:
    46    w. A manufactured home park or community owner shall not  include,  as
    47  part  of  the  rent  payable by a manufactured home owner, real property

    48  taxes attributable solely to the home owned  by  the  manufactured  home
    49  owner.  Notwithstanding  the  foregoing  provisions of this subdivision,
    50  nothing contained in this subdivision shall  be  deemed  to  prohibit  a
    51  manufactured  home  park or community owner from including such taxes as
    52  rent to be paid by the manufactured home owner  where  the  manufactured
    53  home park or community owner pays the real property taxes on behalf of a
    54  manufactured  home owner residing within such park or community with the
    55  consent of the homeowner.

        S. 3524                             6                            A. 4398
 
     1    § 14. Paragraph ii of subdivision 1-e of section 333 of the real prop-
     2  erty law is amended by adding a new subparagraph 9 to read as follows:

     3    (9)  in  the  event  that  the real property is a manufactured home, a
     4  statement that the ownership of the manufactured home  has  been  trans-
     5  ferred, and/or the manufactured home has been located or relocated with-
     6  in  the  county.  The commissioner may prescribe a separate form for use
     7  solely for manufactured homes. Such form shall contain such  information
     8  as may be required by such board.
     9    §  15. Subdivision 15 of section 385 of the vehicle and traffic law is
    10  amended by adding a new paragraph (l) to read as follows:
    11    (l) No permit shall be issued pursuant to this subdivision  that  will
    12  allow  the  relocation  of  a  manufactured home unless a tax compliance
    13  certificate, pursuant to section nine hundred ninety-seven of  the  real

    14  property  tax law, has been filed with the department of transportation.
    15  This subdivision shall not be applicable to the transport of a  manufac-
    16  tured  home from the manufacturer of such home or a retail sales lot, or
    17  to a tax district that has foreclosed upon the home.
    18    § 16. Nothing contained in this act shall  be  deemed  to  affect  the
    19  priority  of  real property tax liens. Such liens shall continue to have
    20  priority over other liens.
    21    § 17. This act shall take effect immediately; provided  that  sections
    22  four,  ten,  eleven  and twelve of this act shall take effect January 1,
    23  2014; provided further that  sections  two,  three,  five,  six,  seven,
    24  eight,  nine, fourteen and fifteen of this act shall take effect January
    25  1, 2015; and provided further that sections one and thirteen of this act

    26  shall take effect January 1, 2016; and provided  further  however,  that
    27  effective immediately, the addition, amendment and/or repeal of any rule
    28  or regulation necessary for the implementation of this act on its effec-
    29  tive  date  are  authorized  and directed to be made and completed on or
    30  before such effective date.
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