STATE OF NEW YORK
________________________________________________________________________
4466
2009-2010 Regular Sessions
IN SENATE
April 23, 2009
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Housing, Construction and
Community Development
AN ACT to amend the real property tax law, in relation to extending the
deadline for exemptions for certain private dwellings
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 2 of section 421-b of the real
2 property tax law, as amended by chapter 347 of the laws of 2008, is
3 amended to read as follows:
4 (a) For purposes of this section: "private dwelling" shall mean an
5 owner occupied building or structure, with the land on which the same is
6 constructed, intended for residential use and occupancy by one or more
7 families living independently of each other with separate cooking facil-
8 ities, which is not a multiple dwelling within the meaning of the multi-
9 ple dwelling law, and the construction, reconstruction or conversion of
10 which (i) is commenced after July first, nineteen hundred seventy-eight
11 and before July first, nineteen hundred eighty-two and is completed no
12 later than April first, nineteen hundred eighty-four; (ii) is commenced
13 on or after July first, nineteen hundred eighty-two and before July
14 first, nineteen hundred eighty-six and is completed no later than July
15 first, nineteen hundred eighty-eight; (iii) is commenced on or after
16 July first, nineteen hundred eighty-six and before July first, nineteen
17 hundred ninety and is completed no later than July first, nineteen
18 hundred ninety-two; (iv) is commenced on or after July first, nineteen
19 hundred ninety and before July first, nineteen hundred ninety-four and
20 is completed no later than July first, nineteen hundred ninety-six; (v)
21 is commenced on or after July first, nineteen hundred ninety-four and
22 before July first, nineteen hundred ninety-eight and is completed no
23 later than July first, two thousand; (vi) is commenced on or after July
24 first, nineteen hundred ninety-eight and before July first, two thousand
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11396-01-9
S. 4466 2
1 two and is completed no later than July first, two thousand four; or
2 (vii) is commenced on or after July first, two thousand two and before
3 July first, two thousand six and is completed no later than July first,
4 two thousand [nine] ten.
5 § 2. This act shall take effect immediately.
