Bill Text: NY S03644 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Establishes a green development home tax exemption for certain counties authorizing a 35% exemption from local real property taxation for homes that are part of green developments as LEED certified or certified by the national association of home builders.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Engrossed - Dead) 2016-05-05 - referred to real property taxation [S03644 Detail]

Download: New_York-2015-S03644-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3644
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                   February 13, 2015
                                      ___________
       Introduced by Sen. PANEPINTO -- 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 establishing a
         green development home tax exemption in Erie 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 431 to read as follows:
    3    S  431.  ERIE COUNTY GREEN DEVELOPMENT HOME TAX EXEMPTION.  1. AS USED
    4  IN THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
    5    (A) "APPLICANT" MEANS ANY PERSON OBLIGATED TO PAY REAL PROPERTY  TAXES
    6  ON  THE  PROPERTY  FOR WHICH AN EXEMPTION FROM REAL PROPERTY TAXES UNDER
    7  THIS SECTION IS SOUGHT.
    8    (B) "CERTIFIED SILVER" SHALL MEAN (I) CERTIFIED BY THE  NAHB  NATIONAL
    9  GREEN  BUILDING  CERTIFICATION  PROGRAM  AT A PERFORMANCE POINT LEVEL OF
   10  SILVER OR BETTER, OR (II) LEED FOR NEW CONSTRUCTION CERTIFIED SILVER  OR
   11  BETTER.
   12    (C)   "GREEN  DEVELOPMENT  NEIGHBORHOOD"  SHALL  MEAN  A  SUBDIVISION,
   13  CONSISTING OF NEW ONE, TWO OR THREE FAMILY RESIDENCES THAT IS (I) EITHER
   14  A GREEN DEVELOPMENT OR LEED-ND  CERTIFIED,  AND  (II)  SUBJECT  TO  DEED
   15  RESTRICTIONS  OR OTHER COVENANTS RUNNING WITH THE LAND WHICH REQUIRE ALL
   16  RESIDENCES WITHIN THE SUBDIVISION TO BE CONSTRUCTED SO AS TO  BE  CERTI-
   17  FIED SILVER.
   18    (D)  "GREEN  DEVELOPMENT"  SHALL MEAN A SUBDIVISION DEVELOPMENT WITH A
   19  PERFORMANCE POINT LEVEL OF FOUR STARS AS RATED BY THE NAHB.
   20    (E) "LEED" SHALL MEAN THE UNITED STATES GREEN BUILDING COUNCIL LEADER-
   21  SHIP IN ENERGY AND ENVIRONMENTAL DESIGN RATING SYSTEM.
   22    (F) "RESIDENCE" SHALL MEAN A ONE,  TWO  OR  THREE  FAMILY  RESIDENTIAL
   23  STRUCTURE.
   24    (G) "LEED-ND" SHALL MEAN LEED FOR NEIGHBORHOOD DEVELOPMENT.
   25    (H) "NAHB" SHALL MEAN THE NATIONAL ASSOCIATION OF HOME BUILDERS.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06322-02-5
       S. 3644                             2
    1    (I)  "PERSON"  MEANS  AN  INDIVIDUAL,  CORPORATION,  LIMITED LIABILITY
    2  COMPANY, PARTNERSHIP, ASSOCIATION, AGENCY,  TRUST,  ESTATE,  FOREIGN  OR
    3  DOMESTIC GOVERNMENT OR SUBDIVISION THEREOF, OR OTHER ENTITY.
    4    2. (A) THE COUNTY OF ERIE MAY, BY LOCAL LAW, PROVIDE FOR THE EXEMPTION
    5  OF  REAL PROPERTY FROM TAXATION AS PROVIDED IN THIS SECTION. ERIE COUNTY
    6  MAY, BY LOCAL LAW, AND ANY SCHOOL DISTRICT, ALL  OR  PART  OF  WHICH  IS
    7  LOCATED  IN  SUCH  COUNTY, MAY, BY RESOLUTION, EXEMPT SUCH PROPERTY FROM
    8  ITS TAXATION IN THE SAME MANNER AND TO THE SAME EXTENT AS  SUCH  COUNTY.
    9  UPON  THE ADOPTION OF SUCH A LOCAL LAW, RESIDENTIAL AND COMMON AREA REAL
   10  PROPERTY WITHIN A GREEN DEVELOPMENT NEIGHBORHOOD  MEETING  THE  REQUIRE-
   11  MENTS OF PARAGRAPH (B) OF THIS SUBDIVISION SHALL BE EXEMPT FROM TAXATION
   12  AND  SPECIAL  AD  VALOREM LEVIES TO THE EXTENT OF THIRTY-FIVE PERCENT OF
   13  THE ASSESSED VALUE OF SUCH REAL PROPERTY. SUCH LOCAL LAW  SHALL  PROVIDE
   14  FOR  THE  PERIOD OF TIME DURING WHICH SUCH EXEMPTION SHALL CONTINUE, BUT
   15  IN NO EVENT LONGER THAN TWENTY YEARS FOR EACH PARCEL WHICH  APPLIES  FOR
   16  SUCH EXEMPTION.
   17    (B)  UPON  OBTAINING  A  LEED-ND  CERTIFICATION  OR  GREEN DEVELOPMENT
   18  CERTIFICATION, A DEVELOPER SHALL FILE  WITH  THE  TAX  ASSESSOR  OF  THE
   19  ASSESSING  UNIT  A COPY OF SUCH CERTIFICATION TOGETHER WITH A MAP OF THE
   20  SUBDIVISION AND EVIDENCE THAT ALL OF THE RESIDENTIAL PARCELS WITHIN  THE
   21  SUBDIVISION  ARE  SUBJECT TO DEED RESTRICTIONS OR COVENANTS RUNNING WITH
   22  THE LAND WHICH REQUIRE RESIDENCES TO BE CONSTRUCTED SO AS TO  BE  CERTI-
   23  FIED SILVER. INDIVIDUAL RESIDENTIAL PARCELS WITHIN THE SUBDIVISION SHALL
   24  BE  ENTITLED  TO  A TAX EXEMPTION AS PROVIDED IN THE LOCAL LAW OR RESOL-
   25  UTION UPON SUBMISSION TO THE TAX  ASSESSOR  OF  DOCUMENTATION  THAT  THE
   26  CONSTRUCTION  IS CERTIFIED SILVER. COMMON AREA AND VACANT PARCELS WITHIN
   27  THE SUBDIVISION SHALL BE EXEMPT AS PROVIDED IN THE LOCAL LAW  OR  RESOL-
   28  UTION  UPON  SUBMISSION  OF THE CERTIFICATION AND MAP TO THE ASSESSOR BY
   29  THE DEVELOPER.
   30    (C) AN EXEMPTION UNDER THIS SECTION SHALL BE GRANTED ONLY UPON  APPLI-
   31  CATION  BY  THE  OWNER OF SUCH REAL PROPERTY ON A FORM PRESCRIBED BY THE
   32  COMMISSIONER. SUCH APPLICATION SHALL BE FILED WITH THE ASSESSOR OF  ERIE
   33  COUNTY HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE
   34  APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY OR COUNTY.
   35    (D)  IF THE ASSESSOR IS SATISFIED THAT THE APPLICANT IS ENTITLED TO AN
   36  EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICA-
   37  TION AND SUCH REAL PROPERTY SHALL THEREAFTER BE EXEMPT FROM TAXATION AND
   38  SPECIAL AD VALOREM LEVIES AS PROVIDED IN THIS  SECTION  COMMENCING  WITH
   39  THE ASSESSMENT ROLL PREPARED AFTER THE TAXABLE STATUS DATE FOLLOWING THE
   40  SUBMISSION  OF AN APPLICATION TO THE ASSESSOR. THE ASSESSED VALUE OF ANY
   41  EXEMPTION GRANTED PURSUANT TO THIS  SECTION  SHALL  BE  ENTERED  BY  THE
   42  ASSESSOR  ON  THE  ASSESSMENT  ROLL  WITH THE TAXABLE PROPERTY, WITH THE
   43  AMOUNT OF THE EXEMPTION SHOWN IN A SEPARATE COLUMN.
   44    (E) NO SUCH EXEMPTION SHALL BE GRANTED UNLESS  CONSTRUCTION  OF  RESI-
   45  DENCES  WITHIN A GREEN DEVELOPMENT NEIGHBORHOOD WAS COMMENCED SUBSEQUENT
   46  TO THE DATE ON WHICH THE LOCAL LAW TOOK EFFECT.
   47    S 2. This act shall take effect on the one hundred twentieth day after
   48  it shall have become a law. Effective immediately, the addition,  amend-
   49  ment and/or repeal of any rule or regulation necessary for the implemen-
   50  tation  of this act on its effective date is authorized to be made on or
   51  before such date.