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History
- Referred to local government
- Referred to local government
Companion bill
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Relates to the separate assessment of manufactured homes; repealer
In Assembly Committee · Real Property Taxation · Sponsor Marc Alessi
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
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 separate assessment of manufactured homes; and repealing certain provisions of the real property tax law and the real property law relating thereto
Purpose
To amend current Real Property Tax Law, the Real Property Law, the Executive Law and the Vehicle and Traffic Law to enact a system of uniformity in the manner in which manufactured homes are assessed and taxed.
Summary of provisions
This legislation amends existing RPTL, and adds a new section to the current body of RPTL that relates to real property taxes. Specifically, it amends § 1136 of the RPTL by adding a new subdivision 4. Subdivision 4 provides that where there is a conveyance of a parcel which contains or consists of a manufactured home, a deed shall operate to transfer title of the manufactured home to or from the tax district if it contains a description which identifies the manufactured home with reasonable certainty.
Read the full memo (689 words)
This legislation amends existing RPTL and adds a new subdivision 1-A to §574 of the RPTL. Subdivision 1-A requires a manufactured home owner to file a real property information report, which shall include the serial number of the manufactured home, upon the transfer of ownership, location or relocation of a manufactured home.
This legislation amends existing RPL by repealing the current subdivision w of §233 of the RPL and adding a new subdivision w. The new subdivision w states that a manufactured home park or community owner shall not include, as part of rent payable by a manufactured home owner, real property taxes attributable solely to the home owned by the manufactured homeowner. However, nothing in this legislation is to prohibit the manufactured home park or community owner from including such taxes as rent to be paid by the manufactured home owner where the manufactured home park or community owner pays the real property taxes on behalf of a manufactured home owner residing within such park or community with the consent of the homeowner.
This legislation amends existing EL and adds a new §382-b that relates to certificates of occupancy for manufactured home. Section 382-b does not permit a certificate of occupancy of a manufactured home to be issued except upon proof of the filing of a real property information report.
This legislation also amends existing VTL by adding a new paragraph (j) to subdivision 15 of §385 Paragraph j states that no permit shall be issued that will allow the relocation of a manufactured home unless a tax compliance certificate has been filed with the DOT. The paragraph shall not be applicable to the transport of a manufactured home from the manufacturer of such home or a retail sales lot, or a tax district that has foreclosed upon the home.
Justification
The system for assessment and taxation of manufactured homes on leased land has been in need of restructuring for some time. In 1995, over the objections of the New York Manufactured Housing Association, additional constraints in administering the STAR program were imposed on community owners. The proposed legislation will provide real property tax equity for home owners, will eliminate administrative burdens for community owners and will provide for better administration of the real property tax system for manufactured homes on leased land.
Legislative history
2005-06, S.2079; 2003-04, S.2063-B
Fiscal implications
None.
Effective date
This act shall take effect immediately, provided that sections four, ten, eleven and twelve of this act shall take effect January 1, 2010 provided further that sections two, three, five, six, seven, eight, nine, fourteen and fifteen of this act shall take effect January 1, 2011 and provided further that sections one and thirteen of this act shall take effect January 1, 2012 and provided further however, that effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date are authorized and directed to be made and completed on or before such effective date.
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