S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7569
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 1, 2025
                                ___________
 
 Introduced  by M. of A. RAMOS -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation  to  providing  a
   real  property  tax  exemption for certain residential properties with
   accessory dwelling units occupied by households  in  need  in  Suffolk
   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 421-r to read as follows:
   §  421-R.  EXEMPTION OF RESIDENTIAL PROPERTIES WITH ACCESSORY DWELLING
 UNITS SET ASIDE FOR RENTING BY HOUSEHOLDS IN  NEED;  CERTAIN  TOWNS  AND
 VILLAGES.  1.  IN ANY TOWN OR VILLAGE WITHIN SUFFOLK COUNTY, RESIDENTIAL
 PROPERTIES POSSESSING, ON THE SAME PARCEL AS A PRE-EXISTING  RESIDENTIAL
 BUILDING,  ONE  OR  MORE ADDITIONAL LEGAL RESIDENTIAL ACCESSORY DWELLING
 UNITS PROVIDING INDEPENDENT RENT-BASED LIVING FACILITIES FOR PERSONS AND
 FAMILIES IN NEED AS DETERMINED PURSUANT TO PARAGRAPH (B) OF THIS  SUBDI-
 VISION,  SHALL  BE  EXEMPT  FROM  STATE REAL PROPERTY TAXATION, PROVIDED
 THAT:
   (A) THE ACCESSORY DWELLING UNIT OR UNITS REPRESENT NO MORE THAN THIRTY
 PERCENT OF THE MOST UP TO DATE TOTAL ASSESSMENT  OF  THE  VALUE  OF  THE
 PROPERTY;
   (B)  THE  ACCESSORY  DWELLING UNIT OR UNITS ARE RENTED AND OCCUPIED BY
 PERSONS OR FAMILIES WHOSE ANNUAL GROSS INCOME  IS  AT  OR  BELOW  EIGHTY
 PERCENT  OF THE SUFFOLK COUNTY/NASSAU COUNTY AREA MEDIAN INCOME ADJUSTED
 FOR HOUSEHOLD AND UNIT SIZE AS DETERMINED BY THE DIVISION OF HOUSING AND
 COMMUNITY RENEWAL;
   (C) THE MONTHLY RENT FOR THE  ACCESSORY  DWELLING  UNIT  OR  UNITS  IS
 CALCULATED  USING  THE  FORMULA:  THIRTY PERCENT OF FIFTY PERCENT OF THE
 SUFFOLK COUNTY/NASSAU COUNTY AREA MEDIAN INCOME ADJUSTED  FOR  HOUSEHOLD
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10615-01-5
 A. 7569                             2
              

 
 AND  UNIT  SIZE  AS  DETERMINED BY THE DIVISION OF HOUSING AND COMMUNITY
 RENEWAL, MINUS THE APPLICABLE UTILITY ALLOWANCE;
   (D)  THE PRIMARY BUILDING ON THE RESIDENTIAL PROPERTY WHERE THE ACCES-
 SORY DWELLING UNIT OR UNITS ARE LOCATED IS OWNED AND OCCUPIED BY PERSONS
 OR FAMILIES WHOSE ANNUAL GROSS INCOME IS AT OR BELOW ONE HUNDRED  TWENTY
 PERCENT  OF THE SUFFOLK COUNTY/NASSAU COUNTY AREA MEDIAN INCOME ADJUSTED
 FOR HOUSEHOLD SIZE AS DETERMINED BY THE DIVISION OF HOUSING AND COMMUNI-
 TY RENEWAL;
   (E) THE PROPERTY OWNER IS A CURRENT OCCUPANT OF THE  PRIMARY  BUILDING
 ON  THE  RESIDENTIAL PROPERTY WHERE THE ACCESSORY DWELLING UNIT OR UNITS
 ARE LOCATED; AND
   (F) THE PROPERTY OWNER APPLYING FOR THE EXEMPTION AND THE  PROSPECTIVE
 OR  CURRENT  TENANTS  OF  THE  ACCESSORY  DWELLING UNIT OR UNITS PROVIDE
 DOCUMENTATION, INCLUDING BUT NOT LIMITED TO PROOF OF  INCOME,  PROOF  OF
 PROPERTY  OWNERSHIP,  EMPLOYMENT RECORDS, AND PROOF OF RESIDENCY, TO THE
 DIVISION OF HOUSING AND COMMUNITY RENEWAL FOR THE PURPOSE OF  CERTIFYING
 THAT  THE REQUIREMENTS OF THIS SUBDIVISION ARE MET AS PART OF ANY APPLI-
 CATION FOR AN EXEMPTION.
   2. IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION  PURSU-
 ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
 ELIGIBLE  REAL  PROPERTY  SHALL  THEREAFTER  RECEIVE A REAL PROPERTY TAX
 EXEMPTION EQUALING FIFTEEN PERCENT OF THE MOST UP TO DATE TOTAL  ASSESS-
 MENT  OF  THE PROPERTY VALUE; PROVIDED, HOWEVER, THAT IF IT IS CERTIFIED
 BY THE DIVISION OF HOUSING AND COMMUNITY RENEWAL THAT ANY PERSON OCCUPY-
 ING AN ACCESSORY DWELLING UNIT LOCATED  ON  THE  APPLICANT  PROPERTY  IS
 EMPLOYED  AS  A FIREFIGHTER, EMERGENCY MEDICAL TECHNICIAN, OR PARAMEDIC,
 THE REAL PROPERTY TAX EXEMPTION GRANTED PURSUANT TO THIS  SECTION  SHALL
 BE  EQUAL  TO  TWENTY PERCENT OF THE MOST UP TO DATE TOTAL ASSESSMENT OF
 THE PROPERTY VALUE.
   3. ANY EXEMPTION GRANTED PURSUANT TO  THIS  SECTION  SHALL  REMAIN  IN
 EFFECT  FOR  AS  LONG AS THE PROPERTY IN RECEIPT OF SUCH EXEMPTION MEETS
 THE REQUIREMENTS AND CONDITIONS OF THIS SECTION.
   4. WITHIN ONE HUNDRED EIGHTY  DAYS  OF  THE  EFFECTIVE  DATE  OF  THIS
 SECTION,  THE  DIVISION  OF  HOUSING  AND  COMMUNITY  RENEWAL  SHALL  BE
 EMPOWERED TO:
   (A) DESIGNATE OFFICIALS WHO SHALL BE TASKED WITH CERTIFYING  THAT  THE
 APPLICANT AND TENANTS OF AN APPLICANT'S ACCESSORY DWELLING UNIT OR UNITS
 ARE  IN COMPLIANCE WITH THE REQUIREMENTS AND CONDITIONS OF THIS SECTION;
 AND
   (B) ESTABLISH POLICIES AND GUIDELINES DESIGNED TO ASSIST  TENANTS  AND
 HOMEOWNERS  AFTER  AN  EXEMPTION  GRANTED  PURSUANT  TO THIS SECTION HAS
 EXPIRED.
   § 2. This act shall take effect immediately.