Bill Text: NY S02969 | 2011-2012 | General Assembly | Introduced

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Bill Title: Allows the governing body of any approved assessing unit, except a county or a city with a population of one million or more, by referendum, to include owner-occupied four family residential dwellings within the definition of homestead class.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-01-04 - REFERRED TO LOCAL GOVERNMENT [S02969 Detail]

Download: New_York-2011-S02969-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2969
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   February 4, 2011
                                      ___________
       Introduced by Sen. ESPAILLAT -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN  ACT  to  amend the real property tax law, in relation to including a
         four family dwelling within the definition of homestead class
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Paragraph (a) of subdivision 1 of section 1903 of the real
    2  property tax law, as amended by chapter 355 of  the  laws  of  1997,  is
    3  amended to read as follows:
    4    (a)  The governing body of any approved assessing unit except a county
    5  may adopt the provisions of this section by local law without referendum
    6  provided however, that the local law is enacted no later than sixty days
    7  prior to the completion of the tentative assessment roll to which it  is
    8  applicable.  Upon such enactment the provisions of this section shall be
    9  applicable to taxes levied on  all  final  assessment  rolls  thereafter
   10  filed  and shall apply to the levy of taxes on all real property in such
   11  approved assessing unit by such governing body and, where such  approved
   12  assessing  unit  is  not  a  village,  by  each  school  district wholly
   13  contained within such approved assessing unit. Upon enacting a local law
   14  pursuant to this paragraph, the governing body of a city or  town  shall
   15  provide  a  copy  of  such  local  law to the school authorities of each
   16  school district located wholly or partially within such city or town and
   17  the county director of real property tax services.   The governing  body
   18  of  a  town shall also provide a copy of such local law to the governing
   19  body of each eligible non-assessing unit village. The governing body  of
   20  a  village shall provide a copy of such local law to the county director
   21  of real property tax services. Notwithstanding the foregoing, the school
   22  authorities of any school district wholly contained within  an  approved
   23  assessing  unit  may  by  resolution provide that the provisions of this
   24  article shall not apply to the levy  of  school  taxes  in  such  school
   25  district.  In  such  case,  school  taxes  shall  be levied as otherwise
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07610-01-1
       S. 2969                             2
    1  provided by law.  NOTWITHSTANDING ANY INCONSISTENT PROVISION OF LAW, THE
    2  GOVERNING BODY OF AN APPROVED ASSESSING UNIT EXCEPT A COUNTY OR  A  CITY
    3  HAVING A POPULATION OF ONE MILLION OR MORE MAY, BY REFERENDUM, ADOPT THE
    4  PROVISIONS  OF  THIS  SECTION,  AS HEREIN PROVIDED, AS APPLICABLE TO ALL
    5  OWNER-OCCUPIED FOUR FAMILY DWELLING RESIDENTIAL REAL PROPERTY, INCLUDING
    6  SUCH DWELLINGS USED IN PART FOR NONRESIDENTIAL PURPOSES  BUT  WHICH  ARE
    7  USED PRIMARILY FOR RESIDENTIAL PURPOSES.
    8    S 2. This act shall take effect immediately.