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A07569 Summary:

BILL NOA07569
 
SAME ASNo Same As
 
SPONSORRamos
 
COSPNSRColton
 
MLTSPNSR
 
Add §421-r, RPT L
 
Provides for a real property tax exemption for certain residential properties with accessory dwelling units occupied by households in need in Suffolk county when the owner of the property resides in the primary building on the property and certain other conditions are met pertaining to the percentage of the total assessment of the property, the income of the tenants of the accessory dwelling unit or units, and the amount of the rent for the accessory dwelling unit.
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A07569 Actions:

BILL NOA07569
 
04/01/2025referred to real property taxation
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A07569 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7569
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                      April 1, 2025
                                       ___________
 
        Introduced  by M. of A. RAMOS -- read once and referred to the Committee
          on Real Property Taxation
 
        AN ACT to amend the real property tax law, in relation  to  providing  a
          real  property  tax  exemption for certain residential properties with
          accessory dwelling units occupied by households  in  need  in  Suffolk
          county

          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 421-r to read as follows:
     3    §  421-r.  Exemption of residential properties with accessory dwelling
     4  units set aside for renting by households in  need;  certain  towns  and
     5  villages.  1.  In any town or village within Suffolk county, residential
     6  properties possessing, on the same parcel as a pre-existing  residential
     7  building,  one  or  more additional legal residential accessory dwelling
     8  units providing independent rent-based living facilities for persons and
     9  families in need as determined pursuant to paragraph (b) of this  subdi-
    10  vision,  shall  be  exempt  from  state real property taxation, provided
    11  that:
    12    (a) the accessory dwelling unit or units represent no more than thirty
    13  percent of the most up to date total assessment  of  the  value  of  the
    14  property;
    15    (b)  the  accessory  dwelling unit or units are rented and occupied by
    16  persons or families whose annual gross income  is  at  or  below  eighty
    17  percent  of the Suffolk county/Nassau county area median income adjusted
    18  for household and unit size as determined by the division of housing and
    19  community renewal;
    20    (c) the monthly rent for the  accessory  dwelling  unit  or  units  is
    21  calculated  using  the  formula:  thirty percent of fifty percent of the
    22  Suffolk county/Nassau county area median income adjusted  for  household
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10615-01-5

        A. 7569                             2
 
     1  and  unit  size  as  determined by the division of housing and community
     2  renewal, minus the applicable utility allowance;
     3    (d)  the primary building on the residential property where the acces-
     4  sory dwelling unit or units are located is owned and occupied by persons
     5  or families whose annual gross income is at or below one hundred  twenty
     6  percent  of the Suffolk county/Nassau county area median income adjusted
     7  for household size as determined by the division of housing and communi-
     8  ty renewal;
     9    (e) the property owner is a current occupant of the  primary  building
    10  on  the  residential property where the accessory dwelling unit or units
    11  are located; and
    12    (f) the property owner applying for the exemption and the  prospective
    13  or  current  tenants  of  the  accessory  dwelling unit or units provide
    14  documentation, including but not limited to proof of  income,  proof  of
    15  property  ownership,  employment records, and proof of residency, to the
    16  division of housing and community renewal for the purpose of  certifying
    17  that  the requirements of this subdivision are met as part of any appli-
    18  cation for an exemption.
    19    2. If satisfied that the applicant is entitled to an exemption  pursu-
    20  ant to this section, the assessor shall approve the application and such
    21  eligible  real  property  shall  thereafter  receive a real property tax
    22  exemption equaling fifteen percent of the most up to date total  assess-
    23  ment  of  the property value; provided, however, that if it is certified
    24  by the division of housing and community renewal that any person occupy-
    25  ing an accessory dwelling unit located  on  the  applicant  property  is
    26  employed  as  a firefighter, emergency medical technician, or paramedic,
    27  the real property tax exemption granted pursuant to this  section  shall
    28  be  equal  to  twenty percent of the most up to date total assessment of
    29  the property value.
    30    3. Any exemption granted pursuant to  this  section  shall  remain  in
    31  effect  for  as  long as the property in receipt of such exemption meets
    32  the requirements and conditions of this section.
    33    4. Within one hundred eighty  days  of  the  effective  date  of  this
    34  section,  the  division  of  housing  and  community  renewal  shall  be
    35  empowered to:
    36    (a) designate officials who shall be tasked with certifying  that  the
    37  applicant and tenants of an applicant's accessory dwelling unit or units
    38  are  in compliance with the requirements and conditions of this section;
    39  and
    40    (b) establish policies and guidelines designed to assist  tenants  and
    41  homeowners  after  an  exemption  granted  pursuant  to this section has
    42  expired.
    43    § 2. This act shall take effect immediately.
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