S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        150--A
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
         printed to be committed  to  the  Committee  on  Local  Government  --
         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 providing  for
         the  elimination  of  the separate utility class (class 3) in New York
         city
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  The section heading and the opening paragraph of subdivi-
    2  sion 1 of section 1802 of the real property tax law, the section heading
    3  as added by chapter 1057 of the laws of 1981 and the  opening  paragraph
    4  of  subdivision  1  as separately amended by chapters 123 and 529 of the
    5  laws of 1990, are amended to read as follows:
    6    Classification of real  property  in  a  special  assessing  unit  NOT
    7  LOCATED WHOLLY WITHIN A CITY.
    8    All  real  property,  for  the  purposes of this article, in a special
    9  assessing unit NOT LOCATED WHOLLY WITHIN A CITY shall be  classified  as
   10  follows:
   11    S  2.  The  real  property  tax law is amended by adding a new section
   12  1802-a to read as follows:
   13    S 1802-A. CLASSIFICATION OF REAL PROPERTY IN A SPECIAL ASSESSING  UNIT
   14  LOCATED  WHOLLY WITHIN A CITY. 1. ALL REAL PROPERTY, FOR THE PURPOSES OF
   15  THIS ARTICLE, IN A SPECIAL ASSESSING UNIT LOCATED WHOLLY WITHIN  A  CITY
   16  SHALL BE CLASSIFIED AS FOLLOWS:
   17    CLASS  ONE: (A) ALL ONE, TWO AND THREE FAMILY RESIDENTIAL REAL PROPER-
   18  TY, INCLUDING SUCH DWELLINGS USED IN PART  FOR  NONRESIDENTIAL  PURPOSES
   19  BUT WHICH ARE USED PRIMARILY FOR RESIDENTIAL PURPOSES, EXCEPT SUCH PROP-
   20  ERTY  HELD  IN  COOPERATIVE OR CONDOMINIUM FORMS OF OWNERSHIP OTHER THAN
   21  (I) PROPERTY DEFINED IN SUBPARAGRAPHS (B) AND (C) OF THIS PARAGRAPH  AND
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00699-04-1
       S. 150--A                           2
    1  (II)  PROPERTY  WHICH CONTAINS NO MORE THAN THREE DWELLING UNITS HELD IN
    2  CONDOMINIUM FORM OF OWNERSHIP AND WHICH WAS CLASSIFIED WITHIN THIS CLASS
    3  ON A PREVIOUS ASSESSMENT ROLL; AND PROVIDED  THAT,  NOTWITHSTANDING  THE
    4  PROVISIONS OF PARAGRAPH (G) OF SUBDIVISION TWELVE OF SECTION ONE HUNDRED
    5  TWO  OF THIS CHAPTER, A MOBILE HOME OR A TRAILER SHALL NOT BE CLASSIFIED
    6  WITHIN THIS CLASS UNLESS IT IS OWNER-OCCUPIED AND  SEPARATELY  ASSESSED;
    7  AND  (B) RESIDENTIAL REAL PROPERTY NOT MORE THAN THREE STORIES IN HEIGHT
    8  HELD IN CONDOMINIUM FORM OF OWNERSHIP, PROVIDED THAT  NO  DWELLING  UNIT
    9  THEREIN PREVIOUSLY WAS ON AN ASSESSMENT ROLL AS A DWELLING UNIT IN OTHER
   10  THAN  CONDOMINIUM  FORM  OF OWNERSHIP; AND (C) RESIDENTIAL REAL PROPERTY
   11  CONSISTING OF ONE FAMILY HOUSE STRUCTURES OWNED BY THE  OCCUPANT,  SITU-
   12  ATED  ON LAND HELD IN COOPERATIVE OWNERSHIP BY OWNER OCCUPIERS, PROVIDED
   13  THAT; (I) SUCH HOUSE STRUCTURES AND LAND CONSTITUTED  BUNGALOW  COLONIES
   14  IN  EXISTENCE PRIOR TO NINETEEN HUNDRED FORTY; AND (II) THE LAND IS HELD
   15  IN COOPERATIVE OWNERSHIP FOR THE SOLE PURPOSE OF MAINTAINING ONE  FAMILY
   16  RESIDENCES FOR MEMBERS OWN USE; AND (D) ALL VACANT LAND LOCATED WITHIN A
   17  SPECIAL  ASSESSING  UNIT  WHICH  IS  A  CITY OTHER THAN SUCH LAND IN THE
   18  BOROUGH OF MANHATTAN SOUTH OF OR ADJACENT TO THE  SOUTH  SIDE  OF  110TH
   19  STREET,  PROVIDED  THAT ANY SUCH VACANT LAND WHICH IS NOT ZONED RESIDEN-
   20  TIAL MUST BE SITUATED IMMEDIATELY ADJACENT TO PROPERTY IMPROVED  WITH  A
   21  RESIDENTIAL  STRUCTURE  AS  DEFINED IN SUBPARAGRAPHS (A) AND (B) OF THIS
   22  PARAGRAPH, BE OWNED BY THE SAME OWNER AS SUCH IMMEDIATELY ADJACENT RESI-
   23  DENTIAL PROPERTY IMMEDIATELY PRIOR TO AND SINCE JANUARY FIRST,  NINETEEN
   24  HUNDRED  EIGHTY-NINE,  AND  HAVE A TOTAL AREA NOT EXCEEDING TEN THOUSAND
   25  SQUARE FEET.
   26    CLASS TWO: ALL OTHER RESIDENTIAL REAL PROPERTY WHICH IS NOT DESIGNATED
   27  AS CLASS ONE, EXCEPT HOTELS AND  MOTELS  AND  OTHER  SIMILAR  COMMERCIAL
   28  PROPERTY.
   29    CLASS  THREE: ALL OTHER REAL PROPERTY WHICH IS NOT DESIGNATED AS CLASS
   30  ONE OR CLASS TWO.
   31    2. IN ADDITION TO ANY REQUIREMENTS OF LAW OR RULE OF THE COMMISSIONER,
   32  THE ASSESSMENT ROLL SHALL CONTAIN A SEPARATE COLUMN FOR THE ENTRY OF THE
   33  CLASS DESIGNATION REQUIRED BY THIS SECTION. THE ASSESSOR SHALL ENTER THE
   34  APPROPRIATE CLASS DESIGNATION IN THIS COLUMN FOR EACH PARCEL  LISTED  ON
   35  THE ASSESSMENT ROLL.
   36    3.  THE  DETERMINATION  OF  INCLUSION  WITHIN A CLASS PURSUANT TO THIS
   37  SECTION SHALL BE  SUBJECT  TO  ADMINISTRATIVE  AND  JUDICIAL  REVIEW  AS
   38  PROVIDED BY LAW FOR THE REVIEW OF ASSESSMENTS.
   39    S  3.  Subdivision  3 of section 1805 of the real property tax law, as
   40  amended by chapter 143 of the laws of 1989, and as  further  amended  by
   41  subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
   42  2010, is amended to read as follows:
   43    3. If the assessment appearing on an assessment roll completed  on  or
   44  after  January  first,  nineteen  hundred  eighty-two for any parcel not
   45  subject to the provisions of subdivision one or  two  of  this  section,
   46  other  than  a  parcel  classified in class three IN A SPECIAL ASSESSING
   47  UNIT NOT LOCATED WHOLLY WITHIN THE CITY, is greater than the  assessment
   48  appearing  on  the  previous  year's  assessment roll the assessor shall
   49  determine a transition assessment for such parcel for the first  assess-
   50  ment  roll  on which such greater assessment appears and for each of the
   51  succeeding four assessment rolls by  computing  the  difference  between
   52  such  greater  assessment  and the assessment appearing on such previous
   53  year's assessment roll and adding  the  following  percentages  of  such
   54  difference  to  the assessment appearing on such previous year's assess-
   55  ment roll: in the first year, twenty percent; in the second year,  forty
   56  percent;  in  the  third year, sixty percent; in the fourth year, eighty
       S. 150--A                           3
    1  percent; and in the fifth year, one hundred percent. If  the  assessment
    2  of  a  parcel  is increased during a period for which transition assess-
    3  ments have been established because of any prior  assessment  increases,
    4  such  new  increase  shall  be  phased-in over a five-year period as set
    5  forth in this subdivision, and such phased-in increases shall  be  added
    6  to  the  transitional  assessments  previously established for the prior
    7  increase; provided, however, that if in any  year  any  such  transition
    8  assessment exceeds the actual assessment for such year, taxes imposed on
    9  such  parcel  for such year shall be based on such lesser actual assess-
   10  ment. Notwithstanding the foregoing, during the period of any such tran-
   11  sition, the assessment roll shall contain an entry of the full amount of
   12  such greater assessment which shall be used by the commissioner  in  its
   13  determination  of  class ratios pursuant to paragraph (b) of subdivision
   14  one of section twelve hundred two of this chapter. In establishing state
   15  equalization rates, class equalization rates, special state equalization
   16  rates and special state equalization ratios under article twelve,  arti-
   17  cle  twelve-A  and  article  twelve-B  of this chapter, the commissioner
   18  shall use the transition assessments as provided for in this subdivision
   19  in its determinations, or where the actual  assessment  is  the  lesser,
   20  such actual assessment shall be so used.
   21    S 4. This act shall take effect immediately and shall be applicable to
   22  assessment  rolls  with  a  taxable status date following such effective
   23  date.