Bill Text: NY A05510 | 2019-2020 | General Assembly | Introduced

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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

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                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  connected
     5  thereto,  commonly called "trailers" or "mobile homes", which are or can
     6  be used for residential, business, commercial or office purposes, except
     7  those (1) located within the boundaries of an assessing  unit  for  less
     8  than  sixty days, (2) unoccupied and for sale or (3) "recreational vehi-
     9  cles" that are four hundred square feet or less in size, self  propelled
    10  or  towable  by  an automobile or light duty truck and used as temporary
    11  living quarters for recreational, camping, travel or seasonal  use.  The
    12  value  of any trailer or mobile home shall be included in the assessment
    13  of the land on which it is located; provided, however,  that  if  either
    14  the  trailer  or mobile home or the land on which it is located is enti-
    15  tled to any exemption pursuant to article four of  this  chapter,  other
    16  than  the  exemption  authorized  by section four hundred twenty-five of
    17  this chapter, such trailer or mobile home shall be  separately  assessed
    18  in  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.
                                                                   LBD03213-01-9
        S. 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   [separately
    25  assessed  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 which
        S. 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  [or
    43  operator]  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 a
        S. 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.