§ 339-Y — Separate taxation

New York § 339-Y

• Jurisdiction: New York
• Law RPP: Real Property
• Art. 9-B: Condominium Act

Text

§ 339-y. Separate taxation. 1. (a) With respect to all property\nsubmitted to the provisions of this article other than property which is\nthe subject of a qualified leasehold condominium, each unit and its\ncommon interest, not including any personal property, shall be deemed to\nbe a parcel and shall be subject to separate assessment and taxation by\neach assessing unit, school district, special district, county or other\ntaxing unit, for all types of taxes authorized by law including but not\nlimited to special ad valorem levies and special assessments, except\nthat the foregoing shall not apply to a unit held under lease or\nsublease unless the declaration requires the unit owner to pay all taxes\nattributable to his unit. Neither the building, the property nor any of\nthe common elements shall be deemed to be a parcel.\n (b) In no event shall the aggregate of the assessment of the units\nplus their common interests exceed the total valuation of the property\nwere the property assessed as a parcel.\n (c) For the purposes of this and the next succeeding section the terms\n"assessing unit", "assessment", "parcel", "special ad valorem levy",\n"special assessment", "special district", "taxation" and "taxes" shall\nhave the meanings specified in section one hundred two of the real\nproperty tax law.\n (d) The provisions of paragraph (b) of this subdivision shall not\napply to such real property classified within:\n (i) on and after January first, nineteen hundred eighty-six, class one\nof section one thousand eight hundred two of the real property tax law;\nor\n (ii) on and after January first, nineteen hundred eighty-four, the\nhomestead class of an approved assessing unit which has adopted the\nprovisions of section one thousand nine hundred three of the real\nproperty tax law, or the homestead class of the portion outside an\napproved assessing unit of an eligible split school district which has\nadopted the provisions of section nineteen hundred three-a of the real\nproperty tax law; provided, however, that, in an approved assessing unit\nwhich adopted the provisions of section one thousand nine hundred three\nof the real property tax law prior to the effective date of this\nsubdivision, paragraph (b) of this subdivision shall apply to all such\nreal property (i) which is classified within the homestead class\npursuant to paragraph one of subdivision (e) of section one thousand\nnine hundred one of the real property tax law and (ii) which, regardless\nof classification, was on the assessment roll prior to the effective\ndate of this subdivision unless the governing body of such approved\nassessing unit provides by local law adopted after a public hearing,\nprior to the taxable status date of such assessing unit next occurring\nafter December thirty-first, nineteen hundred eighty-three, that such\nparagraph (b) shall not apply to such real property to which this clause\napplies. Provided further, however, real property subject to the\nprovisions of this subparagraph shall be assessed pursuant to\nsubdivision two of section five hundred eighty-one of the real property\ntax law.\n (e) On the first assessment roll with a taxable status date on or\nafter the effective date of a declaration filed with the recording\nofficer and on every assessment roll thereafter, the assessor shall\nenter each unit as a parcel, as provided in paragraph (a) of this\nsubdivision, based upon the condition and ownership of each such unit on\nthe appropriate valuation and taxable status dates. Units owned by a\ndeveloper may be entered as a single parcel with a parcel description\ncorresponding to the entire development, including the land under such\ndevelopment, and excluding those units appearing separately. Upon the\nfirst assessment roll where each unit is separately assessed, only an\nindividual unit and its common interest shall constitute a parcel.\n (f) The provisions of paragraph (b) of this subdivision shall not\napply to a converted condominium unit in a municipal corporation other\nthan a special assessing unit, which has adopted, prior to the taxable\nstatus date of the assessment roll upon which its taxes will be levied,\na local law or, for a school district, a resolution providing that the\nprovisions of paragraph (b) of this subdivision shall not apply to a\nconverted condominium unit within that municipal corporation. A\nconverted condominium unit for purposes of this paragraph shall mean a\ndwelling unit held in condominium form of ownership that has previously\nbeen on an assessment roll as a dwelling unit in other than condominium\nform of ownership, and has not been previously subject to the provisions\nof paragraph (b) of this subdivision.\n (g) The provisions of paragraph (b) of this subdivision shall not\napply to real property owned or leased by a cooperative corporation or\non a condominium basis in the Town of Greenburgh, in Westchester County,\nwhich has adopted, prior to the taxable status date of the assessment\nroll upon which its taxes will be levied, a local law providing that the\nprovisions of paragraph (b) of this subdivision shall not apply to such\nreal property within such town; provided, however, the provisions of\nthis paragraph shall not apply to real property owned or leased by a\ncooperative corporation or on a condominium basis that had been\npreviously subject to the provisions of paragraph (b) of this\nsubdivision prior to January first, two thousand twenty-three; provided\nfurther, however, the provisions of this paragraph shall not apply to\nreal property owned or leased by a cooperative corporation or on a\ncondominium basis that is participating in an affordable housing tax\ncredit program or has a regulatory agreement with a federal, state, or\nlocal agency related to affordable housing requirements.\n 2. With respect only to qualified leasehold condominiums:\n (a) Each unit, its common interest, not including any personal\nproperty, and the proportionate undivided part of the real property\nwhich is the subject of a qualified leasehold condominium and is\nallocated to such unit (as expressed in the declaration), shall be\ndeemed to be a parcel, shall be subject to separate assessment to the\nunit owner and shall be subject to taxation by each assessing unit,\nschool district, special district, county or other taxing unit for all\ntypes of taxes authorized by law including, but not limited to, special\nad valorem levies and special assessments. Neither the real property\nwhich is the subject of a qualified leasehold condominium, the building,\nthe property nor any of the common elements shall be deemed to be a\nparcel. In no event shall the aggregate of the assessment of the units\nplus their common interests plus their proportionate undivided parts (as\nexpressed in the declaration) of said real property exceed the total\nvaluation of the property and said real property assessed as a single\nparcel owned in fee. No provision of this paragraph shall be deemed to\nsubject to taxation any parcel or part thereof which, pursuant to\napplicable law, is either exempt from taxation or with respect to which\nno taxes are payable.\n (b) For the purposes of section five hundred two of the real property\ntax law, both the unit owner and the owner of the real property which is\nthe subject of a qualified leasehold condominium shall be deemed to be\nthe owner of the parcel in which such unit is included; provided,\nhowever, that for the purposes of section nine hundred twenty-six of the\nreal property tax law, only the unit owner shall be deemed the owner of\nthe parcel in which such unit is included and only the unit owner shall\nbe personally liable for the payment of any taxes assessed against such\nparcel. Only the fee owner of the land which is the subject of a\nqualified leasehold condominium, however, shall be deemed to be the\nowner of the parcel in which a unit is included for the purposes of\ndetermining whether such parcel is subject to or exempt from taxation or\nwhether no taxes are payable with respect thereto.\n (c) The taxes assessed against each unit, its common interest and the\nproportionate undivided part of the real property which is the subject\nof a qualified leasehold condominium allocated to such unit (as\nexpressed in the declaration), shall constitute a lien solely on that\nunit, its common interest and the proportionate undivided part of said\nreal property allocated to such unit (as expressed in the declaration),\nand such taxes shall not constitute a lien on any other unit or the\ncommon interest of any other unit or the proportionate undivided part of\nsaid real property allocated to any other unit (as expressed in the\ndeclaration).\n (d) At such time as the real property which is the subject of a\nqualified leasehold condominium is submitted to the provisions of this\narticle, the assessing unit shall make provision so that the real\nproperty which (i) is not the subject of a qualified leasehold\ncondominium and (ii) immediately prior to such submission was included\nin a parcel in which there also was included all or any part of the real\nproperty which is (immediately subsequent to such submission) the\nsubject of a qualified leasehold condominium, is established as a single\nparcel on the assessment roll and tax map of such assessing unit,\nseparate and apart from any real property which is the subject of a\nqualified leasehold condominium.\n 3. All provisions of a declaration relating to a unit, its common\ninterest and the proportionate undivided part of the real property which\nis the subject of a qualified leasehold condominium allocated to such\nunit (as expressed in the declaration), which has been sold for taxes\nshall survive and shall be enforceable after the issuance of a tax deed\nfor such unit to the same extent that such provisions would be\nenforceable against a voluntary grantee of such unit immediately prior\nto the delivery of such tax deed.\n 4. The board of managers may act as an agent of each unit owner who\nhas given his written authorization to seek administrative and judicial\nreview of an assessment made in accordance with subdivision one of this\nsection, pursuant to title one-A of article five and title one of\narticle seven of the real property tax law. The board of managers may\nretain legal counsel on behalf of all unit owners for which it is acting\nas agent and to charge all such unit owners a pro rata share of\nexpenses, disbursements and legal fees for which charges the board of\nmanagers shall have a lien pursuant to section three hundred\nthirty-nine-z.\n 5. Notwithstanding the provisions of any general, special or local law\nto the contrary, in a city having a population of one million or more,\nthe board of managers shall be authorized to act as the sole agent on\nbehalf of all unit owners, without authorization of each unit owner, for\nthe limited purpose of determining whether or not to waive prospectively\nthe benefit of real property tax abatement and exemption for the\nproperty in order to qualify for a partial abatement of real property\ntaxes pursuant to section four hundred sixty-seven-a of the real\nproperty tax law.\n