N.Y. Real Property Tax Law § 307-a: Additional tax on class one property

§ 307-a. Additional tax on class one property. 1. Generally.

Notwithstanding any provision of any general, special or local law to

the contrary, any city with a population of one million or more is

hereby authorized and empowered to adopt and amend local laws in

accordance with this section imposing an additional tax on certain class

one properties, as such properties are defined in section eighteen

hundred two of this chapter, excluding vacant land.

2. Definitions. As used in this section:

(a) "Commissioner of finance" means the commissioner of finance of a

city having a population of one million or more, or his or her designee.

(b) "Department of finance" means the department of finance of a city

having a population of one million or more.

(c) "Net real property tax" means the real property tax assessed on

class one property after deduction for any exemption or abatement

received pursuant to this chapter.

3. Additional tax. A local law enacted pursuant to this section may

provide for a real property tax surcharge in an amount (a) up to

twenty-five percent of net real property taxes for the fiscal year

beginning July first, two thousand three, and (b) up to fifty percent of

net real property taxes for fiscal years beginning on or after July

first, two thousand four.

4. Property subject to additional tax. Such surcharge shall be imposed

on class one property, excluding vacant land, that provides rental

income and is not the primary residence of the owner or owners of such

class one property, or the primary residence of the parent or child of

such owner or owners.

5. Rental income, primary residence and/or relationship to owner or

owners. The property shall be deemed to be the primary residence of the

owner or owners thereof, if such property would be eligible to receive

the real property tax exemption pursuant to section four hundred

twenty-five of this chapter, regardless of whether such owner or owners

has filed an application for, or the property is currently receiving

such exemption. Proof of primary residence and the resident's or

residents' relationship to the owner or owners and the absence of rental

income shall be in the form of a certification as required by local law

or the rules of the commissioner.

6. Rules. The department of finance of any city enacting a local law

pursuant to this section shall have, in addition to any other functions,

powers and duties which have been or may be conferred on it by law, the

power to make and promulgate rules to carry out the purposes of this

section including, but not limited to, rules relating to the timing,

form and manner of any certification required to be submitted under this

section.

7. Penalties. (a) Notwithstanding any provision of any general,

special or local law to the contrary, an owner or owners shall be

personally liable for any taxes owed pursuant to this section whenever

such owner or owners fail to comply with this section or the local law

or rules promulgated thereunder, or makes such false or misleading

statement or omission and the commissioner determines that such act was

due to the owner or owners' willful neglect, or that under such

circumstances such act constituted a fraud on the department. The remedy

provided herein for an action in personam shall be in addition to any

other remedy or procedure for the enforcement of collection of

delinquent taxes provided by any general, special or local law.

(b) If the commissioner should determine, within three years from the

filing of an application or certification pursuant to this section, that

there was a material misstatement on such application or certification,

he or she shall proceed to impose a penalty tax against the property of

five hundred dollars, in accordance with the local law or rules

promulgated hereunder.

8. Cessation of use. In the event that a property granted an exemption

from taxation pursuant to this section ceases to be used as the primary

residence of such owner or owners or his, her or their parent or child,

such owner or owners shall so notify the commissioner of finance.