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A10551 Summary:

A10551 Actions:

A10551 Committee Votes:

Committee:REAL PROPERTY TAXATION   Chair:Galef      
DATE:06/06/2016AYE/NAY:10/0  Action: Favorable refer to committee Codes        
Galef
Aye
Lalor
Aye
Dinowitz
Aye
Palmesano
Aye
Robinson
Aye
Gunther
Aye
McDonald
Aye
Gjonaj
Aye
Pichardo
Aye
Buchwald
Aye

Committee:CODES   Chair:Lentol      
DATE:06/08/2016AYE/NAY:19/0  Action: Favorable refer to committee Ways and Means        
Lentol
Aye
Graf
Aye
Schimminger
Aye
Giglio
Aye
Weinstein
Aye
McKevitt
Aye
Brennan
Excused
Montesano
Aye
Wright
Aye
Ra
Aye
Pretlow
Aye
Tenney
Aye
Cook
Aye
Cymbrowitz
Aye
Titus
Excused
O'Donnell
Absent
Lavine
Aye
Perry
Aye
Zebrowski
Aye
Abinanti
Aye
Weprin
Aye
Mosley
Aye

Committee:WAYS AND MEANS   Chair:Farrell      
DATE:06/14/2016AYE/NAY:29/0  Action: Favorable refer to committee Rules        
Farrell
Aye
Oaks
Aye
Lentol
Aye
Crouch
Aye
Schimminger
Aye
Barclay
Aye
Gantt
Aye
Fitzpatrick
Aye
Weinstein
Aye
Saladino
Excused
Glick
Aye
Hawley
Aye
Nolan
Aye
Duprey
Aye
Pretlow
Aye
Corwin
Aye
Perry
Aye
Malliotakis
Aye
Colton
Excused
Walter
Excused
Cook
Aye
Cahill
Aye
Aubry
Aye
Hooper
Aye
Thiele
Aye
Wright
Excused
Cusick
Aye
Ortiz
Aye
Benedetto
Aye
Markey
Aye
Moya
Aye
Weprin
Excused
Rodriguez
Excused
Ramos
Aye
Braunstein
Aye

Committee:RULES   Chair:Heastie      
DATE:06/14/2016AYE/NAY:27/0  Action: Favorable         
Heastie
Aye
Kolb
Aye
Gottfried
Aye
Tedisco
Aye
Lentol
Aye
Oaks
Aye
Farrell
Aye
Butler
Aye
Gantt
Aye
Crouch
Aye
Nolan
Aye
Finch
Excused
Weinstein
Aye
Barclay
Aye
Hooper
Aye
Raia
Aye
Ortiz
Aye
Duprey
Aye
Pretlow
Aye
Cook
Aye
Glick
Aye
Morelle
Aye
Aubry
Aye
Englebright
Aye
Wright
Excused
Dinowitz
Excused
Colton
Aye
Magnarelli
Aye
Perry
Aye
Markey
Aye

A10551 Floor Votes:

A10551 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                        10551--A
 
                   IN ASSEMBLY
 
                                      June 2, 2016
                                       ___________
 
        Introduced by COMMITTEE ON RULES -- (at request of M. of A. Abinanti) --
          read  once  and referred to the Committee on Real Property Taxation --
          reported  and  referred  to  the  Committee  on  Codes  --   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 a residential
          reassessment exemption in a town with a population of  not  less  than
          eighty-five  thousand  persons  and not more than ninety-five thousand
          persons located in a county of not less than nine hundred thirty thou-
          sand persons and not  more  than  one  million  two  hundred  thousand
          persons, based upon the latest U.S. census
 
          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 485-s to read as follows:
     3    §  485-s.  Residential reassessment exemption. 1.  Applicability.  The
     4  governing body of a town with a population of not less than  eighty-five
     5  thousand  persons and not more than ninety-five thousand persons located
     6  in a county of not less than nine hundred thirty  thousand  persons  and
     7  not  more  than one million two hundred thousand persons, based upon the
     8  latest U.S. census may, after a public hearing, adopt the provisions  of
     9  this  section by local law in the first year of a full value revaluation
    10  to provide a residential revaluation exemption. If  the  governing  body
    11  passes  a  local  law pursuant to this subdivision, such exemption shall
    12  also apply in the same manner and to the same extent  to  each  village,
    13  county,  special  district  or  school district that levies taxes on the
    14  assessment roll prepared by such town. A village within a town that  has
    15  conducted  a  revaluation  and  that chooses to adopt such town's latest
    16  final assessment roll is permitted  to  adopt  the  provisions  of  this
    17  section within two years of its implementation.
    18    2.  Eligibility.  (a)  The  assessor shall, in the first year in which
    19  revaluation assessments are to be entered on the assessment roll and for
    20  the next succeeding year, apply to each eligible residential property an
    21  exemption as provided in subdivision three  of  this  section.  For  the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15668-04-6
        A. 10551--A                         2
 
     1  purpose  of  this  section, to be an "eligible residential property" the
     2  following criteria must be met:
     3    (i)  The  property  must  be a one-, two-, or three-family residential
     4  property, provided that in an approved  assessing  unit  dwelling  units
     5  held  in  condominium form of ownership that are classified in the home-
     6  stead class shall also be eligible;
     7    (ii) The property must be  eligible  to  receive  the  STAR  exemption
     8  authorized  by  section  four  hundred  twenty-five of this title or the
     9  owner or owners must be eligible to  receive  the  personal  income  tax
    10  school  tax  relief  (STAR)  credit  authorized  by  subsection (eee) of
    11  section six hundred six of the tax law, as added by section six of  part
    12  A of chapter sixty of the laws of two thousand sixteen, for such proper-
    13  ty.
    14    (iii)  In  any given year, the owner or owners receiving the exemption
    15  pursuant to this section must be the same as the owner  or  owners  that
    16  appeared  on  the  assessment  roll upon which the revaluation is imple-
    17  mented;
    18    (iv) The property must have a Certificate of Occupancy or a  temporary
    19  Certificate of Occupancy; and
    20    (v)  The property must not have any delinquent taxes as of the taxable
    21  status date for the roll on which an exemption is applied.
    22    (b) In addition to the criteria provided  in  paragraph  (a)  of  this
    23  subdivision,  the  town assessing unit may further limit the eligibility
    24  to eligible residential property whose full value  increase  exceeded  a
    25  set  value  threshold  as  specified  in  their  local  law adopting the
    26  provisions of this section.  If provided by local law, the town  assess-
    27  ing  unit may elect to grant exemptions to only those properties that do
    28  not have building code violations.
    29    3. Exemption calculation. (a)(i) The exemption shall be computed  with
    30  respect  to  a  percentage  of  the "exemption base." The exemption base
    31  shall be the amount by which the assessed value of  a  property  on  the
    32  assessment  roll  upon  which the revaluation is implemented exceeds the
    33  prior year's equalized assessed value,  as  determined  in  the  initial
    34  year.  The  prior year's equalized assessed value shall be determined by
    35  applying the applicable change in level  of  assessment  factor  to  the
    36  prior  year's  assessed  value.    Such exemption base shall not include
    37  increases due to a physical improvement or a removal or reduction of  an
    38  exemption on property.
    39    (ii)  Any  increase  in  the  assessment of a property due to physical
    40  changes in the year following  the  implementation  roll  shall  not  be
    41  eligible for the exemption. In the event that any portion of a parcel is
    42  fully  or  partially removed from the roll during the year following the
    43  implementation roll by reason of fire, demolition,  destruction  or  new
    44  exemption,  the  assessor  shall  reduce the exemption for any remaining
    45  portion in the same proportion assessment  is  reduced  for  such  fire,
    46  demolition,  destruction  or new exemption.  If a property's revaluation
    47  assessment is reduced pursuant to title one-A of article five, or  title
    48  one  or  one-A  of article seven of this chapter, the exemption shall be
    49  recomputed accordingly.
    50    (b)(i) The exemption shall be to the extent of sixty-six per centum of
    51  the exemption base in year  one  and  thirty-three  per  centum  of  the
    52  exemption base in year two.
    53    (ii)  The  following  table  shall  illustrate  the computation of the
    54  exemption:
    55       Year of exemption        Percentage of Exemption
    56       1                        66% of exemption base
        A. 10551--A                         3

     1       2                        33% of exemption base
     2    4.  Granting  of exemption.   (a) Such exemption shall be granted only
     3  upon application by the owner or owners of such real property on a  form
     4  prescribed by the commissioner. Such application shall be filed with the
     5  assessor  on  or  before  the  appropriate  taxable  status date for the
     6  assessment roll upon which the revaluation is implemented.
     7    (b) If the assessor is satisfied that the applicant is entitled to  an
     8  exemption pursuant to this section, he or she shall approve the applica-
     9  tion  and  the taxable assessed value shall be reduced by the exemption,
    10  as in this section provided commencing with the assessment roll prepared
    11  after the taxable status date.  The  assessed  value  of  any  exemption
    12  granted pursuant to this section shall be entered by the assessor on the
    13  assessment  roll  with  the  amount of the exemption shown in a separate
    14  column.
    15    (c) In the event that the residential property  granted  an  exemption
    16  pursuant to this section transfers ownership or otherwise ceases to meet
    17  the eligibility requirements of the exemption in subdivision two of this
    18  section, the exemption granted pursuant to this section shall be discon-
    19  tinued.  Upon  determining  that  an  exemption granted pursuant to this
    20  section should be discontinued, the assessor  shall  mail  a  notice  so
    21  stating  to  the  owner  or owners thereof at the time and in the manner
    22  provided by section five hundred ten of this chapter.
    23    § 2. The following provisions shall apply in a town with a  population
    24  of  not less than eighty-five thousand persons and not more than ninety-
    25  five thousand persons located in a county of not less than nine  hundred
    26  thirty  thousand persons and not more than one million two hundred thou-
    27  sand persons, based upon the latest U.S. census, if such town adopts the
    28  provisions of section 485-s of the real property tax law for the assess-
    29  ment roll finalized in the year 2016. Notwithstanding paragraph  (a)  of
    30  subdivision  4  of  section 485-s of the real property tax law, applica-
    31  tions for exemption shall be filed with the assessor on or before a date
    32  specified in the local law adopting the provisions of section  485-s  of
    33  the  real property tax law on a form prescribed by such town may be used
    34  in its place. Notwithstanding any other section of law to the  contrary,
    35  to  the  extent  the  taxable  assessed value of the property originally
    36  appearing on such roll exceeds the amount to which it should be  reduced
    37  pursuant  to  section  485-s  of the real property tax law, the assessor
    38  shall amend the assessment roll accordingly.  The  assessor  shall  give
    39  written  notice  of  such  exemption  to the property owner.   Where the
    40  assessor denies an exemption pursuant to section 485-s of the real prop-
    41  erty tax law for the 2016 assessment roll, the property owner may file a
    42  complaint with the board of assessment review. Such board  shall  recon-
    43  vene  on  a date or dates established by the assessing unit, provided at
    44  least ten days' notice is given in writing, by certified mail,  returned
    45  receipt  requested, to the property owner, to hear the appeal and deter-
    46  mine the matter, and shall mail written notice of its  determination  to
    47  the  assessor  and  property owner. Notwithstanding sections 283.161 and
    48  283.171 of the Westchester County Administrative Code, for  the  purpose
    49  of  implementing  the  residential  revaluation  exemption, the assessor
    50  shall file the 2016 assessment roll on or before the first day of Decem-
    51  ber. The rights contained in this act shall not otherwise  diminish  any
    52  other  legally  available  right  of any property owner or party who may
    53  otherwise lawfully challenge the valuation or  assessment  of  any  real
    54  property or improvements thereon. All remaining rights hereby remain and
    55  shall  be  available to the party to whom such rights would otherwise be
    56  available notwithstanding this act.
        A. 10551--A                         4

     1    § 3. This act shall take effect immediately and shall apply to assess-
     2  ment rolls prepared on and after January 1, 2016.