S T A T E O F N E W Y O R K
________________________________________________________________________
6117--A
I N S E N A T E
(PREFILED)
January 8, 2014
___________
Introduced by Sen. GRISANTI -- 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 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:
Section 1. The real property tax law is amended by adding a new
section 431 to read as follows:
S 431. ERIE COUNTY GREEN DEVELOPMENT HOME TAX EXEMPTION. 1. AS USED
IN THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
(A) "APPLICANT" MEANS ANY PERSON OBLIGATED TO PAY REAL PROPERTY TAXES
ON THE PROPERTY FOR WHICH AN EXEMPTION FROM REAL PROPERTY TAXES UNDER
THIS SECTION IS SOUGHT.
(B) "CERTIFIED SILVER" SHALL MEAN (I) CERTIFIED BY THE NAHB NATIONAL
GREEN BUILDING CERTIFICATION PROGRAM AT A PERFORMANCE POINT LEVEL OF
SILVER OR BETTER, OR (II) LEED FOR NEW CONSTRUCTION CERTIFIED SILVER OR
BETTER.
(C) "GREEN DEVELOPMENT NEIGHBORHOOD" SHALL MEAN A SUBDIVISION,
CONSISTING OF NEW ONE, TWO OR THREE FAMILY RESIDENCES THAT IS (A) EITHER
A GREEN DEVELOPMENT OR LEED-ND CERTIFIED, AND (B) SUBJECT TO DEED
RESTRICTIONS OR OTHER COVENANTS RUNNING WITH THE LAND WHICH REQUIRE ALL
RESIDENCES WITHIN THE SUBDIVISION TO BE CONSTRUCTED SO AS TO BE CERTI-
FIED SILVER.
(D) "GREEN DEVELOPMENT" SHALL MEAN A SUBDIVISION DEVELOPMENT WITH A
PERFORMANCE POINT LEVEL OF FOUR STARS AS RATED BY THE NAHB.
(E) "LEED" SHALL MEAN THE UNITED STATES GREEN BUILDING COUNCIL LEADER-
SHIP IN ENERGY AND ENVIRONMENTAL DESIGN RATING SYSTEM.
(F) "RESIDENCE" SHALL MEAN A ONE, TWO OR THREE FAMILY RESIDENTIAL
STRUCTURE.
(G) "LEED-ND" SHALL MEAN LEED FOR NEIGHBORHOOD DEVELOPMENT.
(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.
LBD04024-07-4
S. 6117--A 2
(I) "PERSON" MEANS AN INDIVIDUAL, CORPORATION, LIMITED LIABILITY
COMPANY, PARTNERSHIP, ASSOCIATION, AGENCY, TRUST, ESTATE, FOREIGN OR
DOMESTIC GOVERNMENT OR SUBDIVISION THEREOF, OR OTHER ENTITY.
2. (A) THE COUNTY OF ERIE MAY, BY LOCAL LAW, PROVIDE FOR THE EXEMPTION
OF REAL PROPERTY FROM TAXATION AS PROVIDED IN THIS SECTION. ERIE COUNTY
MAY, BY LOCAL LAW, AND ANY SCHOOL DISTRICT, ALL OR PART OF WHICH IS
LOCATED IN SUCH COUNTY, MAY, BY RESOLUTION, EXEMPT SUCH PROPERTY FROM
ITS TAXATION IN THE SAME MANNER AND TO THE SAME EXTENT AS SUCH COUNTY.
UPON THE ADOPTION OF SUCH A LOCAL LAW, RESIDENTIAL AND COMMON AREA REAL
PROPERTY WITHIN A GREEN DEVELOPMENT NEIGHBORHOOD MEETING THE REQUIRE-
MENTS OF PARAGRAPH (B) OF THIS SUBDIVISION SHALL BE EXEMPT FROM TAXATION
AND SPECIAL AD VALOREM LEVIES TO THE EXTENT OF THIRTY-FIVE PERCENT OF
THE ASSESSED VALUE OF SUCH REAL PROPERTY. SUCH LOCAL LAW SHALL PROVIDE
FOR THE PERIOD OF TIME DURING WHICH SUCH EXEMPTION SHALL CONTINUE, BUT
IN NO EVENT LONGER THAN TWENTY YEARS FOR EACH PARCEL WHICH APPLIES FOR
SUCH EXEMPTION.
(B) UPON OBTAINING A LEED-ND CERTIFICATION OR GREEN DEVELOPMENT
CERTIFICATION, A DEVELOPER SHALL FILE WITH THE TAX ASSESSOR OF THE
ASSESSING UNIT A COPY OF SUCH CERTIFICATION TOGETHER WITH A MAP OF THE
SUBDIVISION AND EVIDENCE THAT ALL OF THE RESIDENTIAL PARCELS WITHIN THE
SUBDIVISION ARE SUBJECT TO DEED RESTRICTIONS OR COVENANTS RUNNING WITH
THE LAND WHICH REQUIRE RESIDENCES TO BE CONSTRUCTED SO AS TO BE CERTI-
FIED SILVER. INDIVIDUAL RESIDENTIAL PARCELS WITHIN THE SUBDIVISION SHALL
BE ENTITLED TO A TAX EXEMPTION AS PROVIDED IN THE LOCAL LAW OR RESOL-
UTION UPON SUBMISSION TO THE TAX ASSESSOR OF DOCUMENTATION THAT THE
CONSTRUCTION IS CERTIFIED SILVER. COMMON AREA AND VACANT PARCELS WITHIN
THE SUBDIVISION SHALL BE EXEMPT AS PROVIDED IN THE LOCAL LAW OR RESOL-
UTION UPON SUBMISSION OF THE CERTIFICATION AND MAP TO THE ASSESSOR BY
THE DEVELOPER.
(C) AN EXEMPTION UNDER THIS SECTION SHALL BE GRANTED ONLY UPON APPLI-
CATION BY THE OWNER OF SUCH REAL PROPERTY ON A FORM PRESCRIBED BY THE
COMMISSIONER. SUCH APPLICATION SHALL BE FILED WITH THE ASSESSOR OF ERIE
COUNTY HAVING THE POWER TO ASSESS PROPERTY FOR TAXATION ON OR BEFORE THE
APPROPRIATE TAXABLE STATUS DATE OF SUCH MUNICIPALITY OR COUNTY.
(D) IF THE ASSESSOR IS SATISFIED THAT THE APPLICANT IS ENTITLED TO AN
EXEMPTION PURSUANT TO THIS SECTION, HE OR SHE SHALL APPROVE THE APPLICA-
TION AND SUCH REAL PROPERTY SHALL THEREAFTER BE EXEMPT FROM TAXATION AND
SPECIAL AD VALOREM LEVIES AS PROVIDED IN THIS SECTION COMMENCING WITH
THE ASSESSMENT ROLL PREPARED AFTER THE TAXABLE STATUS DATE FOLLOWING THE
SUBMISSION OF AN APPLICATION TO THE ASSESSOR. THE ASSESSED VALUE OF ANY
EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL BE ENTERED BY THE
ASSESSOR ON THE ASSESSMENT ROLL WITH THE TAXABLE PROPERTY, WITH THE
AMOUNT OF THE EXEMPTION SHOWN IN A SEPARATE COLUMN.
(E) NO SUCH EXEMPTION SHALL BE GRANTED UNLESS CONSTRUCTION OF RESI-
DENCES WITHIN A GREEN DEVELOPMENT NEIGHBORHOOD WAS COMMENCED SUBSEQUENT
TO THE DATE ON WHICH THE LOCAL LAW TOOK EFFECT.
S 2. This act shall take effect on the one hundred twentieth day after
it shall have become a law. Effective immediately, the addition, amend-
ment and/or repeal of any rule or regulation necessary for the implemen-
tation of this act on its effective date is authorized to be made on or
before such date.