S T A T E O F N E W Y O R K
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10551
I N A S S E M B L Y
June 2, 2016
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Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to a residential
reassessment exemption in the town of Greenburgh, county of Westches-
ter
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 485-s to read as follows:
S 485-S. RESIDENTIAL REASSESSMENT EXEMPTION. 1. APPLICABILITY. THE
GOVERNING BODY OF THE TOWN OF GREENBURGH, COUNTY OF WESTCHESTER, MAY,
AFTER A PUBLIC HEARING, ADOPT THE PROVISIONS OF THIS SECTION BY LOCAL
LAW IN THE FIRST YEAR OF A REVALUATION TO PROVIDE A RESIDENTIAL REAS-
SESSMENT EXEMPTION. IF THE GOVERNING BODY PASSES A LOCAL LAW PURSUANT TO
THIS SUBDIVISION, SUCH EXEMPTION SHALL ALSO APPLY IN THE SAME MANNER AND
TO THE SAME EXTENT TO EACH VILLAGE, COUNTY, SPECIAL DISTRICT OR SCHOOL
DISTRICT THAT LEVIES TAXES ON THE ASSESSMENT ROLL PREPARED BY THE TOWN
OF GREENBURGH. AN INDEPENDENT ASSESSING VILLAGE, WITHIN THE TOWN OF
GREENBURGH THAT HAS CONDUCTED A REVALUATION AND THAT CHOOSES TO ADOPT
THE TOWN OF GREENBURGH'S LATEST FIXED FINAL ASSESSMENT ROLL IS PERMITTED
TO ADOPT THE PROVISIONS OF THIS SECTION WITHIN TWO YEARS OF ITS IMPLE-
MENTATION.
2. ELIGIBILITY. (A) THE ASSESSOR SHALL, IN THE FIRST YEAR IN WHICH
REVALUATION ASSESSMENTS ARE TO BE ENTERED ON THE ASSESSMENT ROLL AND FOR
THE NEXT SUCCEEDING YEAR, APPLY TO EACH ELIGIBLE RESIDENTIAL PROPERTY AN
EXEMPTION AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION. FOR THE
PURPOSE OF THIS SECTION, TO BE AN "ELIGIBLE RESIDENTIAL PROPERTY" THE
FOLLOWING CRITERIA MUST BE MET:
(I) THE PROPERTY MUST BE A ONE-, TWO-, OR THREE-FAMILY RESIDENTIAL
PROPERTY, PROVIDED THAT IN AN APPROVED ASSESSING UNIT DWELLING UNITS
HELD IN CONDOMINIUM FORM OF OWNERSHIP THAT ARE CLASSIFIED IN THE HOME-
STEAD TAX CLASS SHALL ALSO BE ELIGIBLE;
(II) THE PROPERTY MUST BE ELIGIBLE TO RECEIVE THE STAR EXEMPTION
AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15668-01-6
A. 10551 2
LAW OR THE OWNER OR OWNERS MUST BE ELIGIBLE TO RECEIVE THE PERSONAL
INCOME TAX SCHOOL TAX RELIEF (STAR) CREDIT AUTHORIZED BY SUBSECTION
(EEE) OF SECTION SIX HUNDRED SIX OF THE TAX LAW, AS ADDED BY SECTION 6
OF PART A OF CHAPTER 60 OF THE LAWS OF 2016, FOR SUCH PROPERTY.
(III) IN ANY GIVEN YEAR, THE OWNER OR OWNERS RECEIVING THE EXEMPTION
PURSUANT TO THIS SECTION MUST BE THE SAME AS THE OWNER OR OWNERS THAT
APPEARED ON THE ASSESSMENT ROLL UPON WHICH THE REASSESSMENT IS IMPLE-
MENTED;
(IV) THE PROPERTY MUST HAVE A CERTIFICATE OF OCCUPANCY OR A TEMPORARY
CERTIFICATE OF OCCUPANCY; AND
(V) THE PROPERTY MUST NOT HAVE ANY DELINQUENT TAXES AS OF THE TAXABLE
STATUS DATE FOR THE ROLL ON WHICH AN EXEMPTION IS APPLIED.
(B) IN ADDITION TO THE CRITERIA PROVIDED IN PARAGRAPH (A) OF THIS
SUBDIVISION, THE TOWN OF GREENBURGH MAY FURTHER LIMIT THE ELIGIBILITY TO
ELIGIBLE RESIDENTIAL PROPERTY WHOSE FULL VALUE INCREASE EXCEEDED A SET
VALUE THRESHOLD AS SPECIFIED IN THEIR LOCAL LAW ADOPTING THE PROVISIONS
OF THIS SECTION. IF PROVIDED BY LOCAL LAW, THE ASSESSING UNIT MAY
REQUIRE AN INTERIOR INSPECTION OF THE PROPERTY BY THE DESIGNEE OF SUCH
ASSESSING UNIT.
3. EXEMPTION CALCULATION. (A)(I) THE EXEMPTION SHALL BE COMPUTED WITH
RESPECT TO A PERCENTAGE OF THE "EXEMPTION BASE." THE EXEMPTION BASE
SHALL BE THE INCREASE IN THE EQUALIZED ASSESSED VALUE OF A PROPERTY ON
THE ASSESSMENT ROLL UPON WHICH THE REASSESSMENT IS IMPLEMENTED OVER THE
PRIOR YEAR'S EQUALIZED ASSESSED VALUE, AS DETERMINED IN THE INITIAL
YEAR. THE EQUALIZED ASSESSED VALUE SHALL BE DETERMINED BY APPLYING THE
APPLICABLE CHANGE IN LEVEL OF ASSESSMENT FACTOR. SUCH EXEMPTION BASE
SHALL NOT INCLUDE INCREASES DUE TO A PHYSICAL IMPROVEMENT OR A REMOVAL
OR REDUCTION OF AN EXEMPTION ON PROPERTY.
(II) ANY INCREASE IN THE ASSESSMENT OF A PROPERTY DUE TO PHYSICAL
CHANGES IN THE YEAR FOLLOWING THE IMPLEMENTATION ROLL SHALL NOT BE
ELIGIBLE FOR THE EXEMPTION. IN THE EVENT THAT ANY PORTION OF A PARCEL IS
FULLY OR PARTIALLY REMOVED FROM THE ROLL DURING THE YEAR FOLLOWING THE
IMPLEMENTATION ROLL BY REASON OF FIRE, DEMOLITION, DESTRUCTION OR NEW
EXEMPTION, THE ASSESSOR SHALL REDUCE THE EXEMPTION FOR ANY REMAINING
PORTION IN THE SAME PROPORTION ASSESSMENT IS REDUCED FOR SUCH FIRE,
DEMOLITION, DESTRUCTION OR NEW EXEMPTION.
(B)(I) THE EXEMPTION SHALL BE TO THE EXTENT OF SIXTY-SIX PER CENTUM OF
THE EXEMPTION BASE IN YEAR ONE, THIRTY-THREE PER CENTUM OF THE EXEMPTION
BASE IN YEAR TWO, AND ZERO PER CENTUM OF THE EXEMPTION BASE IN YEAR
THREE.
(II) THE FOLLOWING TABLE SHALL ILLUSTRATE THE COMPUTATION OF THE
EXEMPTION:
YEAR OF EXEMPTION PERCENTAGE OF EXEMPTION
1 66% OF EXEMPTION BASE
2 33% OF EXEMPTION BASE
3 0% OF EXEMPTION BASE
4. GRANTING OF EXEMPTION. (A) SUCH EXEMPTION SHALL BE GRANTED ONLY
UPON APPLICATION BY THE OWNER OR OWNERS OF SUCH REAL PROPERTY ON A FORM
PRESCRIBED BY THE COMMISSIONER. SUCH APPLICATION SHALL BE FILED WITH THE
ASSESSOR ON OR BEFORE THE APPROPRIATE TAXABLE STATUS DATE FOR THE
ASSESSMENT ROLL UPON WHICH THE REASSESSMENT IS IMPLEMENTED.
(B) 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 THE PORTION OF THE INCREASED ASSESSMENT SHALL BE EXEMPT FROM
TAXATION AND SPECIAL AD VALOREM LEVIES FOR TOWN, COUNTY, SCHOOL, AND IF
APPLICABLE VILLAGE PURPOSES, AS IN THIS SECTION PROVIDED COMMENCING WITH
A. 10551 3
THE ASSESSMENT ROLL PREPARED AFTER THE TAXABLE STATUS DATE. THE ASSESSED
VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL BE ENTERED
BY THE ASSESSOR ON THE ASSESSMENT ROLL WITH THE AMOUNT OF THE EXEMPTION
SHOWN IN A SEPARATE COLUMN.
(C) IN THE EVENT THAT THE RESIDENTIAL PROPERTY GRANTED AN EXEMPTION
PURSUANT TO THIS SECTION TRANSFERS OWNERSHIP OR OTHERWISE CEASES TO MEET
THE ELIGIBILITY REQUIREMENTS OF THE EXEMPTION IN SUBDIVISION TWO OF THIS
SECTION, THE EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL BE DISCON-
TINUED. UPON DETERMINING THAT AN EXEMPTION GRANTED PURSUANT TO THIS
SECTION SHOULD BE DISCONTINUED, THE ASSESSOR SHALL MAIL A NOTICE SO
STATING TO THE OWNER OR OWNERS THEREOF AT THE TIME AND IN THE MANNER
PROVIDED BY SECTION FIVE HUNDRED TEN OF THIS CHAPTER.
S 2. The following provisions shall apply in the town of Greenburgh if
the town adopts the provisions of section 485-s of the real property tax
law for the assessment roll finalized in the year 2016. Notwithstanding
paragraph (a) of subdivision 4 of section 485-s of the real property tax
law, applications for exemption shall be filed with the assessor on or
before a date specified in the local law adopting the provisions of
section 485-s of the real property tax law. If the form of the applica-
tion for exemption has not yet been prescribed by the commissioner thir-
ty days prior to such date specified in the local law, a form prescribed
by the town of Greenburgh may be used in its place. Notwithstanding any
other section of law to the contrary, to the extent the taxable assessed
value of the property originally appearing on such roll exceeds the
amount to which it should be reduced pursuant to section 485-a of the
real property tax law, the assessor shall amend the assessment roll
accordingly. The assessor shall give written notice of such exemption to
the property owner, who may, if he or she believes that the exemption
was recomputed incorrectly, apply for a correction in the manner
provided by title three of article five of the real property tax law for
the correction of clerical errors. Where the assessor denies an
exemption pursuant to section 485-s of the real property tax law for the
2016 assessment roll, the property owner may file a complaint with the
board of assessment review. Such board shall reconvene on a date or
dates established by the assessing unit, provided at least ten days'
notice is given in writing to the property owner, to hear the appeal and
determine the matter, and shall mail written notice of its determination
to the assessor and property owner. Notwithstanding sections 283.161 and
283.171 of the Westchester County Administrative Code, for the purpose
of implementing the residential reassessment exemption, the assessor
shall file the 2016 assessment roll on or before the first day of Decem-
ber. The rights contained in this act shall not otherwise diminish any
other legally available right of any property owner or party who may
otherwise lawfully challenge the valuation or assessment of any real
property or improvements thereon. All remaining rights hereby remain and
shall be available to the party to whom such rights would otherwise be
available notwithstanding this act.
S 3. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on and after January 1, 2016.