§ 307-A — Additional tax on class one property

§ 307-a. Additional tax on class one property. 1. Generally.\nNotwithstanding any provision of any general, special or local law to\nthe contrary, any city with a population of one million or more is\nhereby authorized and empowered to adopt and amend local laws in\naccordance with this section imposing an additional tax on certain class\none properties, as such properties are defined in section eighteen\nhundred two of this chapter, excluding vacant land.\n 2. Definitions. As used in this section:\n (a) "Commissioner of finance" means the commissioner of finance of a\ncity having a population of one million or more, or his or her designee.\n (b) "Department of finance" means the department of finance of a city\nhaving a population of one million or more.\n (c) "Net real property tax" means the real property tax assessed on\nclass one property after deduction for any exemption or abatement\nreceived pursuant to this chapter.\n 3. Additional tax. A local law enacted pursuant to this section may\nprovide for a real property tax surcharge in an amount (a) up to\ntwenty-five percent of net real property taxes for the fiscal year\nbeginning July first, two thousand three, and (b) up to fifty percent of\nnet real property taxes for fiscal years beginning on or after July\nfirst, two thousand four.\n 4. Property subject to additional tax. Such surcharge shall be imposed\non class one property, excluding vacant land, that provides rental\nincome and is not the primary residence of the owner or owners of such\nclass one property, or the primary residence of the parent or child of\nsuch owner or owners.\n 5. Rental income, primary residence and/or relationship to owner or\nowners. The property shall be deemed to be the primary residence of the\nowner or owners thereof, if such property would be eligible to receive\nthe real property tax exemption pursuant to section four hundred\ntwenty-five of this chapter, regardless of whether such owner or owners\nhas filed an application for, or the property is currently receiving\nsuch exemption. Proof of primary residence and the resident's or\nresidents' relationship to the owner or owners and the absence of rental\nincome shall be in the form of a certification as required by local law\nor the rules of the commissioner.\n 6. Rules. The department of finance of any city enacting a local law\npursuant to this section shall have, in addition to any other functions,\npowers and duties which have been or may be conferred on it by law, the\npower to make and promulgate rules to carry out the purposes of this\nsection including, but not limited to, rules relating to the timing,\nform and manner of any certification required to be submitted under this\nsection.\n 7. Penalties. (a) Notwithstanding any provision of any general,\nspecial or local law to the contrary, an owner or owners shall be\npersonally liable for any taxes owed pursuant to this section whenever\nsuch owner or owners fail to comply with this section or the local law\nor rules promulgated thereunder, or makes such false or misleading\nstatement or omission and the commissioner determines that such act was\ndue to the owner or owners' willful neglect, or that under such\ncircumstances such act constituted a fraud on the department. The remedy\nprovided herein for an action in personam shall be in addition to any\nother remedy or procedure for the enforcement of collection of\ndelinquent taxes provided by any general, special or local law.\n (b) If the commissioner should determine, within three years from the\nfiling of an application or certification pursuant to this section, that\nthere was a material misstatement on such application or certification,\nhe or she shall proceed to impose a penalty tax against the property of\nfive hundred dollars, in accordance with the local law or rules\npromulgated hereunder.\n 8. Cessation of use. In the event that a property granted an exemption\nfrom taxation pursuant to this section ceases to be used as the primary\nresidence of such owner or owners or his, her or their parent or child,\nsuch owner or owners shall so notify the commissioner of finance.\n