Provides that community residences shall have their property taxes paid by the state; defines community residences to include facilities operated by or subject to licensure by the office of mental health or office of mental retardation and developmental disabilities; excludes family care homes.
STATE OF NEW YORK
________________________________________________________________________
3023
2011-2012 Regular Sessions
IN ASSEMBLY
January 21, 2011
___________
Introduced by M. of A. CALHOUN -- Multi-Sponsored by -- M. of A. CROUCH,
FINCH, J. MILLER, OAKS, TEDISCO -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to property tax
exemptions on community residences
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 306 to read as follows:
3 § 306. Taxable status of community residences. For the purposes of
4 this section, "community residence" means any facility operated by or
5 subject to licensure by the office of mental health or the office of
6 mental retardation and developmental disabilities which provides a
7 supervised residence or residential respite services for mentally disa-
8 bled persons and a homelike environment and room, board and responsible
9 supervision for the habilitation or rehabilitation of mentally disabled
10 persons as part of an overall service delivery system. A community resi-
11 dence shall include an intermediate care facility with fourteen or fewer
12 residents that has been approved pursuant to law, and a community resi-
13 dential facility as that term is defined in subdivision twenty-eight of
14 section 1.03 of the mental hygiene law. Such term does not include fami-
15 ly care homes.
16 Notwithstanding the provisions of any other law, on and after the
17 effective date of this section, the real property taxes on any real
18 property that is defined as a community residence pursuant to subdivi-
19 sion twenty-eight of section 1.03 of the mental hygiene law or pursuant
20 to this section shall be paid by the state.
21 § 2. This act shall take effect on the first of January next succeed-
22 ing the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02824-01-1
