Bill Text: NY A05510 | 2019-2020 | General Assembly | Introduced
Bill Title: 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.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2020-01-08 - referred to real property taxation [A05510 Detail]
Download: New_York-2019-A05510-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ S. 3717 A. 5510 2019-2020 Regular Sessions SENATE - ASSEMBLY February 13, 2019 ___________ 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. THIELE, PALUMBO -- 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 connected5thereto, commonly called "trailers" or "mobile homes", which are or can6be used for residential, business, commercial or office purposes, except7those (1) located within the boundaries of an assessing unit for less8than sixty days, (2) unoccupied and for sale or (3) "recreational vehi-9cles" that are four hundred square feet or less in size, self propelled10or towable by an automobile or light duty truck and used as temporary11living quarters for recreational, camping, travel or seasonal use. The12value of any trailer or mobile home shall be included in the assessment13of the land on which it is located; provided, however, that if either14the trailer or mobile home or the land on which it is located is enti-15tled to any exemption pursuant to article four of this chapter, other16than the exemption authorized by section four hundred twenty-five of17this chapter, such trailer or mobile home shall be separately assessed18in the name of the owner thereof] Manufactured homes, which shall have EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03213-01-9S. 3717 2 A. 5510 1 the same meaning as such term is defined in section two hundred thirty- 2 three of the real property law, but for the purposes of the application 3 of the taxes authorized to be imposed pursuant to this chapter, shall 4 not include manufactured homes that are unoccupied, for sale and located 5 on a retail sales lot or recreational vehicles (RVs), including, but not 6 limited to, motorhomes, travel trailers, fifth-wheel travel trailers, 7 park model RVs, truck campers, and folding camping trailers. Manufac- 8 tured homes shall be assessed separately from the land except where the 9 ownership of the land and the manufactured home is the same; 10 § 2. Paragraph (l) of subdivision 2 of section 425 of the real proper- 11 ty tax law is REPEALED. 12 § 3. Paragraph (a) of subdivision 3 of section 425 of the real proper- 13 ty tax law, as amended by chapter 264 of the laws of 2000, is amended to 14 read as follows: 15 (a) Property use. To qualify for exemption pursuant to this section, 16 the property must be a one, two or three family residence, a manufac- 17 tured home, a farm dwelling or residential property held in condominium 18 or cooperative form of ownership. If the property is not an eligible 19 type of property, but a portion of the property is partially used by the 20 owner as a primary residence, that portion which is so used shall be 21 entitled to the exemption provided by this section; provided that in no 22 event shall the exemption exceed the assessed value attributable to that 23 portion. 24 § 4. Section 574 of the real property tax law is amended by adding a 25 new subdivision 1-a to read as follows: 26 1-a. Upon the transfer of ownership, location, or relocation of a 27 manufactured home, the manufactured home owner shall file a real proper- 28 ty informational report prescribed with respect to manufactured homes by 29 the commissioner pursuant to this section. The real property informa- 30 tional report prescribed for such purpose shall include the serial 31 number of the manufactured home, as provided by the manufacturer of the 32 home. In the event that the manufactured home does not have a serial 33 number, the assessor shall assign and issue a unique identifying number 34 which shall be permanently affixed to the home by the homeowner, and 35 which shall thereafter be used as the serial number for that home and 36 added to the description on the assessment roll. 37 § 5. The real property tax law is amended by adding a new section 997 38 to read as follows: 39 § 997. Tax compliance certificates for manufactured homes. 1. The 40 appropriate county tax enforcement officer, or, in the county of West- 41 chester, the appropriate city or town tax enforcement officer, upon 42 application therefor, shall issue a tax compliance certificate to the 43 owner of any manufactured home located within the tax district upon 44 receipt of proof that all currently billed and delinquent taxes with 45 respect to such home have been paid. A copy of such certificate shall be 46 filed with the assessor by the appropriate tax enforcement officer. The 47 tax enforcement officer may charge a fee for such certificate in an 48 amount not to exceed twenty-five dollars. Such application shall include 49 the serial number or other unique identifying number assigned pursuant 50 to section five hundred seventy-four of this chapter. The commissioner 51 shall prescribe the form for such application and certificate. The home- 52 owner shall file a copy of such certificate with the department of 53 transportation as a precondition to the issuance of a permit pursuant to 54 section three hundred eighty-five of the vehicle and traffic law. 55 2. No manufactured home may be relocated without first obtaining a tax 56 compliance certificate pursuant to this section. A copy of such certif-S. 3717 3 A. 5510 1 icate shall be provided to the hauler responsible for moving such home 2 who shall produce the copy of the permit upon demand of an officer 3 charged with enforcement of the provisions of section three hundred 4 eighty-five of the vehicle and traffic law. 5 3. Manufactured home park or community owners shall inform manufac- 6 tured home owners residing in such park or community of the requirements 7 of this section. 8 4. The provisions of subdivision two of this section shall not be 9 applicable to the transport of a manufactured home from the manufacturer 10 of such home or from a retail sales lot or to a tax district that has 11 foreclosed upon the home. 12 § 6. Section 1126 of the real property tax law is amended by adding a 13 new subdivision 4 to read as follows: 14 4. (a) The owner of a manufactured home which is located on land owned 15 by another may file a declaration of interest with respect to the land 16 on which the manufactured home is located. 17 (b) The owner of land on which a manufactured home owned by another is 18 located may file a declaration of interest with respect to any manufac- 19 tured home located on such land. 20 § 7. Section 1136 of the real property tax law is amended by adding a 21 new subdivision 4 to read as follows: 22 4. Transfer of manufactured home. Notwithstanding any provision of 23 law to the contrary, where a parcel which is the subject of a conveyance 24 pursuant to this section either consists of a separately assessed manu- 25 factured home or contains a manufactured home that has been assessed 26 with that land, a deed executed pursuant to this section shall operate 27 to transfer title of the manufactured home to or from the tax district 28 if it contains a description which identifies the manufactured home with 29 reasonable certainty. A description containing the serial number or 30 other unique identifying number assigned to the manufactured home pursu- 31 ant to section five hundred seventy-four of this chapter shall be deemed 32 a sufficient description for this purpose. 33 § 8. Subdivision 1 of section 1138 of the real property tax law, as 34 amended by chapter 516 of the laws of 2010, is amended to read as 35 follows: 36 1. Grounds. The enforcing officer of any tax district may at any time 37 prior to final judgment withdraw any parcel of real property from a 38 foreclosure proceeding under this title for one or more of the following 39 reasons: 40 (a) there is reason to believe that there may be a legal impediment to 41 the enforcement of the tax lien affecting such parcel; 42 (b) the tax has been cancelled or is subject to cancellation pursuant 43 to section five hundred fifty-eight of this chapter, or, in the case of 44 a tax district to which such section does not apply, the tax would be 45 subject to cancellation if such section were applicable to the tax 46 district; 47 (c) the enforcement of the lien has been stayed by the filing of a 48 petition pursuant to the Bankruptcy Code of 1978 (Title Eleven of the 49 United States Code); 50 (d) if the tax district were to acquire the parcel, there is a signif- 51 icant risk that it might be exposed to a liability substantially in 52 excess of the amount that could be recovered by enforcing the tax lien; 53 (e) the owner of the parcel has entered into an agreement to pay the 54 taxes in installments pursuant to section eleven hundred eighty-four of 55 this article, and has not defaulted thereon;S. 3717 4 A. 5510 1 (f) in a tax district which has extended the redemption period for 2 residential or farm property, (i) the parcel has been included on a 3 petition for foreclosure, (ii) it has since been demonstrated to the 4 satisfaction of the enforcing officer that the parcel is residential or 5 farm property, and (iii) being residential or farm property, the parcel 6 is not yet subject to inclusion on such a petition; 7 (g) in a tax district which has extended the redemption period for 8 residential property for certain persons deployed by the military (i) 9 the parcel has been included on a petition for foreclosure, (ii) has 10 been demonstrated to the satisfaction of the enforcing officer that the 11 parcel is residential, (iii) the property is eligible for the extended 12 redemption period pursuant to section eleven hundred thirteen of this 13 article, and as such is not yet subject to inclusion of such a petition; 14 [or] 15 (h) the tax lien has been or is to be sold pursuant to title five of 16 this article[.]; or 17 (i) the parcel constitutes a manufactured home which is no longer 18 within the boundaries of the tax district. 19 § 9. Subdivision 1 of section 1180 of the real property tax law, as 20 amended by chapter 579 of the laws of 1995, is amended and a new subdi- 21 vision 4 is added to read as follows: 22 1. Neither the owner, occupant nor any other person shall have the 23 right to despoil any lands subject to a delinquent tax lien by removing 24 buildings or [mobile] manufactured homes, other than [separately25assessed mobile] manufactured homes upon which no currently billed or 26 delinquent taxes are due, or by cutting, removing or destroying timber 27 or other valuable products, growing, existing or being thereon at the 28 time of the filing of the list of delinquent taxes pursuant to section 29 eleven hundred twenty-two of this article. 30 4. Nothing contained in this section shall be construed as precluding 31 the enforcement of delinquent tax liens against manufactured homes. 32 § 10. The executive law is amended by adding a new section 382-c to 33 read as follows: 34 § 382-c. Certificates of occupancy for manufactured homes. No certif- 35 icate of occupancy permitting occupancy of a manufactured home, as 36 defined in section two hundred thirty-three of the real property law, 37 shall be issued except upon proof of the filing of the real property 38 informational report prescribed pursuant to section five hundred seven- 39 ty-four of the real property tax law. 40 § 11. Paragraph 3 of subdivision a of section 233 of the real property 41 law, as amended by chapter 566 of the laws of 1996, is amended to read 42 as follows: 43 3. The term "manufactured home park" or "manufactured home community" 44 means a contiguous parcel of privately owned land which is used for the 45 accommodation of three or more manufactured homes occupied for year- 46 round living. 47 § 12. Subdivision w of section 233 of the real property law, as 48 amended by section 18 of part B of chapter 389 of the laws of 1997 and 49 paragraph 3-a as added by chapter 405 of the laws of 2001, is amended to 50 read as follows: 51 w. Real property tax payments. 1. A manufactured home park or communi- 52 ty owner[, operator or the agent of such owner or operator] shall reduce 53 the annual rent paid by a manufactured home [tenant] owner for use of 54 the land upon which such manufactured home sits in an amount equal to 55 the total of the real property taxes actually paid by such manufactured 56 home [tenant] owner for such manufactured home plus the amount by whichS. 3717 5 A. 5510 1 the taxes on such manufactured home were reduced as a result of the 2 partial real property tax exemption granted to the manufactured home 3 [tenant] owner pursuant to article four of the real property tax law, 4 provided such manufactured home [tenant] owner: 5 (a) owns a manufactured home which is separately assessed, subject to 6 the provisions of paragraph two of this subdivision; 7 (b) is entitled to and actually receives a partial real property tax 8 exemption pursuant to article four of the real property tax law; and 9 (c) pays the real property taxes due on such home. 10 2. In the case of a manufactured home which is not separately 11 assessed, but which is entitled to and actually receives the school tax 12 relief (STAR) exemption authorized by section four hundred twenty-five 13 of the real property tax law, the tenant of such manufactured home shall 14 be entitled to a rent reduction pursuant to this subdivision to the same 15 extent as a tenant of a manufactured home which satisfies the criteria 16 set forth in paragraph one of this subdivision. Such rent reduction 17 shall be equal to the amount by which the taxes on such manufactured 18 home were reduced as a result of such exemption. 19 3. A manufactured home park or community owner [or operator] providing 20 a reduction in rent as required by paragraph one or two of this subdivi- 21 sion may retain, in consideration for record keeping expenses, two 22 percent of the amount of such reduction. 23 3-a. Any reduction required to be provided pursuant to paragraph one 24 or two of this subdivision shall be provided as follows: 25 (a) a reduction in monthly rent (prorating the reduction in twelve 26 parts) shall take effect upon the first monthly rental payment due sixty 27 days after the last date for the payment of real property taxes with no 28 penalty or interest for lateness and shall be extended to the next elev- 29 en monthly payments thereafter; or 30 (b) with the consent of the manufactured home park or community owner, 31 [operator, or agent of such owner or operator,] a reduction in rent may 32 be offset in the entire amount of such reduction against the first 33 monthly rental payment due sixty days after the last date for the 34 payment of real property taxes with no penalty or interest for lateness, 35 and the balance thereof, if any, may be offset against the monthly 36 rental payments for succeeding months, until exhausted; or 37 (c) at the election of the manufactured home park or community owner, 38 [operator, or agent of such owner or operator,] the total amount of such 39 reduction in rent may be paid to the tenant no later than sixty days 40 after the last date for the payment of real property taxes with no 41 penalty or interest for lateness. 42 4. The failure of a manufactured home park or community owner [or43operator] to comply with the provisions of this subdivision shall be a 44 violation punishable by a fine not to exceed five hundred dollars for 45 each violation. 46 § 13. Subdivision w of section 233 of the real property law is 47 REPEALED and a new subdivision w is added to read as follows: 48 w. A manufactured home park or community owner shall not include, as 49 part of the rent payable by a manufactured home owner, real property 50 taxes attributable solely to the home owned by the manufactured home 51 owner. Notwithstanding the foregoing provisions of this subdivision, 52 nothing contained in this subdivision shall be deemed to prohibit a 53 manufactured home park or community owner from including such taxes as 54 rent to be paid by the manufactured home owner where the manufactured 55 home park or community owner pays the real property taxes on behalf of aS. 3717 6 A. 5510 1 manufactured home owner residing within such park or community with the 2 consent of the homeowner. 3 § 14. Subparagraphs 7 and 8 of paragraph ii of subdivision 1-e of 4 section 333 of the real property law, as amended by section 1 of part B 5 of chapter 57 of the laws of 2004, are amended and a new subparagraph 9 6 is added to read as follows: 7 (7) in the event the parcel conveyed by such deed is a portion of the 8 parcel owned by the transferor or transferors, a statement indicating 9 whether the city, town or village in which such property is situated has 10 a planning board or other entity empowered to approve subdivisions; 11 [and] 12 (8) in the event such planning board or other entity is empowered to 13 approve subdivisions, a statement indicating whether the parcel conveyed 14 by such deed is (a) not subject to such subdivision approval or (b) such 15 subdivision has been approved by the respective city, town or village 16 planning board or other entity empowered to approve subdivisions[.]; and 17 (9) in the event that the real property is a manufactured home, a 18 statement that the ownership of the manufactured home has been trans- 19 ferred, and/or the manufactured home has been located or relocated with- 20 in the county. The commissioner may prescribe a separate form for use 21 solely for manufactured homes. Such form shall contain such information 22 as may be required by such board. 23 § 15. Subdivision 15 of section 385 of the vehicle and traffic law is 24 amended by adding a new paragraph (l) to read as follows: 25 (l) No permit shall be issued pursuant to this subdivision that will 26 allow the relocation of a manufactured home unless a tax compliance 27 certificate, pursuant to section nine hundred ninety-seven of the real 28 property tax law, has been filed with the department of transportation. 29 This subdivision shall not be applicable to the transport of a manufac- 30 tured home from the manufacturer of such home or a retail sales lot, or 31 to a tax district that has foreclosed upon the home. 32 § 16. Nothing contained in this act shall be deemed to affect the 33 priority of real property tax liens. Such liens shall continue to have 34 priority over other liens. 35 § 17. This act shall take effect immediately; provided that sections 36 four, ten, eleven and twelve of this act shall take effect January 1, 37 2020; provided further that sections two, three, five, six, seven, 38 eight, nine, fourteen and fifteen of this act shall take effect January 39 1, 2021; and provided further that sections one and thirteen of this act 40 shall take effect January 1, 2022. Effective immediately, the addition, 41 amendment and/or repeal of any rule or regulation necessary for the 42 implementation of this act on its effective date are authorized to be 43 made and completed on or before such effective date.