What's happening
This bill allows certain New York counties to provide property tax exemptions to low-income seniors living in manufactured home parks.
Why it matters
Targets “hidden renters”. Many low-income seniors living in manufactured home parks do not own the land under their homes, so they typically miss out on property tax exemptions available to homeowners—this bill directly addresses that gap by making them eligible for relief.
Promotes housing stability for vulnerable seniors. By offering a property tax exemption that gets passed through as rent reductions, the bill could help seniors on fixed incomes remain in their homes as taxes and costs rise, potentially reducing displacement or homelessness among this group.
Requires landlord participation and oversight. The exemption can only be accessed if the manufactured home park owner agrees to reduce the tenant’s rent accordingly and follows rules about refunding unused portions if a tenant moves; this adds accountability but could also limit participation if landlords are unwilling.
Limits and state support. The exemption is only available in counties with a population between 1.49 and 1.5 million (a narrow range, possibly targeting specific counties like Suffolk), and the state will reimburse local governments and school districts for the administrative costs, helping ensure local budgets aren’t negatively affected by the program.
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Who cares
Headline styles
Tax Break for Senior Renters
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to aging
- Referred to aging
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Break for Senior Tenants
In Assembly Committee · Aging · Sponsor Fred Thiele
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
S. 3492 A. 5051
2019-2020 Regular Sessions
SENATE - ASSEMBLY
February 7, 2019
IN SENATE -- Introduced by Sens. LAVALLE, ORTT -- read twice and ordered printed, and when printed to be committed to the Committee on Aging
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Aging
AN ACT to amend the real property tax law, in relation to authorizing a tax exemption for senior citizen tenants residing in manufactured home parks in certain municipal corporations and school districts
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 467-l to read as follows:
§ 467-l. Tenants sixty-five years of age or over within manufactured home parks. 1. Any municipal corporation or school district within a county with a population between one million four hundred ninety thousand and one million five hundred thousand based upon the latest decennial federal census shall be authorized to provide a senior citizen tax exemption program for senior citizens residing within manufactured homes, as defined by section two hundred thirty-three of the real property law, within such county, after a public hearing thereon, and upon the adoption of a local law or ordinance, or for a school district upon the adoption of a resolution, providing therefor. Such programs shall apply to senior citizens sixty-five years of age or over, as defined in paragraph (a) of subdivision four of section four hundred twenty-five of this title, who reside in a manufactured home located on land for which residential rent is paid and whose combined income does not exceed the income standard set forth in paragraph (b) of subdivision four of section four hundred twenty-five of this title and within any additional specified limits as further established by such law or local ordinance. Such tax exemption shall include a proportional share of the increase in annual taxes levied upon buildings and land within such park. This
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03181-02-9
S. 3492 2 A. 5051
amount shall be calculated based upon the percentage that the number of homes qualifying under this section bears to the total lots within such park which shall be multiplied by the overall annual tax increase on buildings and land constituting the common areas of such park.
2. The eligible senior citizen shall apply each year to qualify for the exemption, prior to the taxable status date prescribed by law, to the appropriate local assessor for a tax exemption certificate, on a form prescribed by the commissioner. In order to receive such exemption, each applicant must submit, as part of the application process, an accessory agreement signed by his or her manufactured home park landlord, attesting to the landlord's willingness to participate in the program. Such agreement shall include the landlord's responsibilities to (a) reduce the tenant's rent on a monthly basis by one-twelfth of the amount of the annual exemption granted, (b) reimburse, to the receiver of taxes of the municipal corporation which granted the exemption, a pro-rated portion of the tax exemption if his or her qualifying tenant should move during the taxable period, and (c) permit all qualifying tenants to participate in the program.
3. A tax exemption certificate establishing the amount of exemption for the taxable period shall be issued to each senior citizen who is eligible by the respective local assessor upon request. Copies of the certificate shall be issued to the owner of the real property containing the manufactured home of the senior citizen and to the receiver of taxes of each municipality which has granted the exemption of taxes. The exemption for the tax period set in the tax exemption certificate shall be deducted from the total taxes levied by the municipality which granted the exemption on real property containing the manufactured home.
4. Any conviction of having made a willful false statement in the application for exemption pursuant to this section shall be punishable by a fine of not more than one hundred dollars and shall disqualify the applicant senior citizen and/or homeowner from further exemptions for a period of five years.
5. The provisions of this section shall be applicable to all manufactured home units within a manufactured home park which comply with all relevant housing codes, local laws or ordinances.
6. Any municipal corporation or school district within a county with a population between one million four hundred ninety thousand and one million five hundred thousand based upon the latest decennial federal census that adopts such program for senior citizens residing in a manufactured home park shall receive reimbursement for the cost of administering the program from the state of New York.
§ 2. This act shall take effect January 1, 2020 and shall apply to real property having a taxable status date on or after such effective date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to authorizing a tax exemption for senior citizen tenants residing in manufactured home parks in certain municipal corporations and school districts
Purpose
To provide senior manufactured home park tenants with relief from increasing rents.
Summary of provisions
This bill would add a new section 467-k to the real property tax law providing:
*Municipal corporations within a county with a population between one million four hundred ninety thousand and one million five hundred thou- sand based upon the latest decennial federal census (Suffolk County) shall be authorized to provide after adoption of a local law or ordi- nance, a tax exemption for senior citizens who are eligible for enhanced STAR and are manufactured home owners who rent home sites in manufac- tured home parks. The exemption would apply to the increase in yearly property taxes attributable to the park's common property. The tenant would apply yearly for the exemption and would receive a certificate as would the park owner. The park owner would then be required to reduce the rent of the tenant by the amount of the exemption. *The park owner must indicate a willingness to participate for all qual- ifying tenants.
The municipality who provides the exemption shall be reimbursed by the State for the cost of administering the program.
Justification
Seniors living in a mobile home parks have been subject to increasing rents on the sites where their homes are located that are straining their finances and threatening their ability to stay in their homes. A component of the rent is the real property taxes that are levied on the leased sites. This bill would provide a tax exemption for increased taxes attributable to the seniors for their proportion of the common property. These savings must be passed on to the seniors in the form of a reduction in rent.
Legislative history
2017-18 S.2980A/A.2339A; 2015-16 S.3759/A.5283.
Fiscal implications
To be determined
Effective date
This act shall take effect January 1, 2020 and shall apply to real prop- erty having a taxable status date on or after such effective date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.