3.5 3.5
SUPPORT1Condonuniuras—Support New York State Legislation S7696 A8183-Option to Assess Current Mark Value—1-8-2024
RESOLUTION AUTHORIZING HOME RULE REQUEST AND SUPPORT
OF NEW YORK STATE SENATE BILL NO.: 7696 / ASSEMBLY BILL
NO.: 8183 - AN ACT TO AMEND REAL PROPERTY TAX LAW AND
REAL PROPERTY LAW RELATING TO TAXATION OF PROPERTY
OWNED BY A COOPERATIVE CORPORATION
RESOLUTION NO.: ,2024
INTRODUCED BY:
WHO MOVED ITS ADOPTION
SECONDED BY:
WHEREAS, by Resolution No.: 187,2023, the Queensbury Town Board previously
expressed its support of proposed legislation allowing Towns the option to assess all newly
constructed condominiums in a manner that reflects the most current market value, and
WHEREAS, that initiative was passed by the State Legislature but vetoed by the
Governor due to concerns over housing shortages predominantly in more urban areas of the State,
and
WHEREAS, for that reason, the Town of Queensbury does not currently have the express
statutory authority to enact such legislation by local law, and
WHEREAS, pursuant to Municipal Home Rule Law §40, the Town Supervisor with the
concurrence of the Town Board (or the Town Board by a vote of 2/3 of its total voting power
without the approval of the Supervisor) may request the State Legislature to pass a bill relating to
the property, affairs or government of the Town, and
WHEREAS, there is currently pending before the State Legislature, Senate Bill No.: 7696
and Assembly Bill No.: 8183 entitled, "AN ACT to amend the real property tax law and the real
property law, in relation to the taxation of property owned by a cooperative corporation," which
legislation will grant the Town the ability to change, by Local Law, how the Town assesses the
value of condominiums, and
WHEREAS, the Town Board wishes to express its support for this proposed Legislation,
NOW, THEREFORE, BE IT
RESOLVED,by the Queensbury Town Board, Warren County,New York as follows:
Section 1. The Town Supervisor, Town Clerk and/or the Town Board are hereby
authorized and directed to execute and submit Home Rule Requests to the State Legislature
substantially in the forms attached hereto requesting the State Legislature to adopt special
legislation identified as Senate Bill 5.7696 and Assembly Bill A.8183 entitled, "AN ACT to
amend the real property tax law and the real property law, in relation to the taxation of property
owned by a cooperative corporation," which legislation will grant the Town the ability to change,
by Local Law, how the Town assesses the value of condominiums.
Section 2. Necessity exists for the enactment of the requested legislation because the
New York State Real Property Tax Law does not currently allow the Town Assessor to alter the
methodology for assessing condominiums and the Town does not have any express statutory
authority allowing it to do so by Local Law.
Section 3. The Town Supervisor, Town Board, Town Assessor, Town Clerk and Town
Counsel are hereby authorized and directed to prepare and execute all needed Home Rule forms
substantially in the form presented and forward such completed Home Rule Forms with eight (8)
engrossed copies of the Resolution to New York State Senator Daniel G. Stec, 5 Warren Street,
Glens Falls, New York 12801, along with any other needed documents and take such other and
further actions as may be necessary or advisable in connection with submission of such Home
Rule Request to the State Legislature.
2
Section 4. This Resolution shall take effect immediately.
Section 5. The question of the adoption of this Resolution was duly put to a vote on roll
call on this 8t"day of January, 2024 which resulted as follows:
AYES: NAYS: ABSENT:
ROLL CALL
AYES:
NAYS:
ABSENT:
The Resolution was declared duly adopted by a vote of not less than two-thirds (2/3) of
the full membership of the Town Board and the request may be submitted to the State Legislature
by either the Town Board or by the Town Supervisor with the concurrence of the Town Board.
OR:
The Resolution was declared duly adopted by a vote of not less than a majority of the full
membership of the Town Board and the request may be submitted to the State Legislature by the
Town Supervisor with the concurrence of the Town Board.
OR:
The Resolution was not adopted by sufficient vote of the Town Board.
3
THE SENATE
RAN Rf NG NII lNQR1TY MEMBER STATE OF NEW YORK ALBANY OFFICE:
ROOM SOR
ENVIRONMENTAL CONSERVATION
L EGI S LATI V E OF FILE BL DC..
i NT E R NET AND TEC H NOLOCY ALBANY, NY 12247
LiZL�h.11.B.EES 15181 455.261 I
Ir1 t5181420-L$874
EDUCATION =-
i i DISTRICT T OFFICE_
HEALTH
"Ii S WARREN STREET, STE. ;
RULES 1- j GLENS FALLS, NY 42801
VETERANS, HOMELAND SECURITY t. I5181 743-O96S
AND MILITARY AFFAIRS '-'v IF3 f5IS1744-033o
DANIEL G. STEC EMAIL
SENATOR, 45TH DISTRICT STECONYSENATECOv
Dec. 26, 2023
Supervisor John Strough
Qu een sbu ry Town Office Building
742 Say Road
Queensbury, New York 12804
Dear Supervisor Strough,
Please find enclosed eight copies of a home rule request form for state legislation,
S7696/A8183, requested by the town board.
This legislation grants the town the ability to change, by local law, how it assesses the value of
condominiums.
At your next board meeting, please pass a resolution in support of this legislation. The
resolution should specifically state the bill's numbers in the Senate and Assembly. It must also
include the results of the roll call.
Then please return the completed home rule forms and eight engrossed copies of the
resolution to my Glens Falls office: 5 Warren Street, Glens Falls, New York 12801,
Should you have any questions, do not hesitate to call Legislative Director Jon Alexander, 518-
743-0968.
Thank you for your attention to this matter.
Sincerely,
Daniel G . Stec
Senator, 45th District
IMPORTANT, READ INSTRUCTIONS ON REVERSE SIDE
SOME RULE REQUEST
(Retied by a L4wA Government for Eneannent of a Spedal Law)
7b shv LsrWoturr,
tow
Pursuant to Al iefe IX of the Coesfitutioa.the..................._......_._..__.. n................ ..,....»..........._...of
w... +w-... .,w
..,....,,,.».,,..,...Queartsbury.»,,,,,,,,,,,,,»,». ,.;�....the cua tmmt ad' ybill (no....... 8183...............).
wrSttod"
AN ACT to amend the real property tax law and the real property law, In relation to
the taxation of property owned by a cooperative corporation
It is hereby declared that a necessity exists for the anaetnrcat of such legislation. end that the facts
establishing such nawaity are aa.fe1'lawm (Cbeak appropriate box)
�✓ The local govetnmerrt does not hnve she power to enact such Iegi aletion by local law
p other facts, as set forth is the follawiog O'lWamniour establiab wcb necessity.
EMBIL ANATION
Pr apace below is oat sufficient. use separste&beet and sets bore)
Such requcat is made by: (Check oppropriahe box)
E3The chief emanative officer of such{seal government.concurred Lby a majority of the total cacmber&hip of the
local legislative body. (See paragraph A bafow)
The locid legislative body of such local goveranYsnL at least two-thirds of the total membership thereof
having voted in favor of such request_ (See paragrapb B below)
READ BEFORE SIGNING
A, If the raquess is made by the chief executive officer and concurred in by a majority of the total membership
of the local legislative body, born the chief executive ofBi ned We clerk of the Local legislative
body�a�sign below. In suob case me the word 'majority below even though the vote may have
been B. If the request is me" by the local legislative body, a least two-thirds of the total membership thereof
having voted In favor of such requea; only Me Clark of the local Lgistotive body rnuat sign below,
In such caw sae the words utw,o-thirds•'below.
CIF E7�CM1VR 0MCNAIS SIGNATURE
(Signed)__.............. ............
Data ...................»,.»....»............, 20......... ,.,..,,...,......,.............._......,....,,........................._....
nms a es��rsrt.r rtaaro
CIJUWS CERTIFICATION
I. ..-............... .„.„.„....................._«.._.....«...........,.do hereby ccstify that I am Clark of the......Omitid+ir n4ob1,.•.•,,
Q�ae ear awl
_ -......».............._........,........».».».,,._......................,............ of the «.«.,..,......,._..,._........_......».................................
{mwg,sear.rn.c W TnW*
of........................ o
.........«.,...w,..,l........_.._........»................sad that on dsc........._.............day of....—........
,,_.».,....,».....,
osio-third
20_, such legislative body, at least a of the total membership having voted In favor therwf.
approved the:foregoing requetL Bars ravel
Saa+.wr.,..•• (Slgaed)................_......,».».».»..........................................
awewn) t<rrrU
................ _......»»,..,.......................
«..
SJ•rturarew�.hie.w Wrrrrel«...._.._...
Dote:.......................«.............». 21).....
INSTRUCTIONS
Copies required:
Two agood coputs of tmx form.spe=fy➢nS the Baal bill numbee and title mutt be filed with each House
of the i-aa_ __l_....
&zmty�ref:
(a) if the bill Sax been introduced in only~Honae of the L agisl,turc four copies of the request
farm must be filad Lee two with the Senem and two with the Assembly.
(b) If the identical ball has been introduced in Gar*Houses,e4 t Copies,Of the request form must
be filed,La,two with the Senate and two with the Aaaenbly for the a...._.. bell and the suns for
the Assembly h)LL
Data of t queer:
The signing of a Some Fula request or the adeption of■resolution by the local loSislxdve body appm�B
such request cannot preccda the date on which the bill is actaally inb dosed in the r. gidwim... In the case of
prefHad bddis,the actual dew atlntroduction is On fast day of the legislative sca non.The request may be signed
or the resolution adopted the same day m the dale of indoduction..
Amended b'i ho
Each time the bill is amended a navr request anted be glad(with the appropriate number of copies)and the
new request must correctly idixa fy the big,.•,• box as Last auueader The
the sappoFiM raaalntim, Cannot.precede the date of she sescadment ++ram of the mgoest,end qua dam of
Tran miuep:
The sinned frsme should be seat as follows:
7b she Senate, 7b me Aaaaatbly:
Home Rule Counsel Homo Rule CoansN
Senate PMt U[fix AssendAy Post Office
209 L egistativa Olson Building 2I0 L.egislat[ve 0[fwe SuildinS
Albany,M Y. 12247 Albany, N.Y. 12Z"
Definition of terms:
Chidaxecud"tffiaex
Ip she rue of s crahnty, thn elxfive ar appoirrtive ahlef eaacutive afYsoey if ehea be tuft,a ad.awisc qtc
chainu&n of the board of supervisors;in the cast of a city or vinaS4 the emnyor(not unanagcrk and in the
case of a town, due Super`is4• (Munk;,a1 Homo Itute Law W)
Local legiflad w Gaffe,
The bead of ayuereisors,board of aldeamea,,comaanu,aaauciL cuunei(, commission,town boarA board
Of e[erateea or other elective governing board or body vested by state statute, charter m otbw Law with
Jun adpenno m '"'Undo and adopt local laws of erdbwnoea. (Municipal Home Rule Law t2)
Local aoveraasmt
A county, city,town m village (Coast.Art. D4 #3; Municipal Homo Rule Law 02)
Special law
A state statute which in terms and in effect applies to ant or more,but not aq,.counties(other than quoac
wholly included within a city)aides, sowns or tdilages. (Cant.Art rX 93.Muu cipat Flone Rugs 1. 92)
. 74W esevnhar:hfp.
The total. voling power of a IcWaladva body. (Municipal horse Ruh Law, t 420,40)
IMPORTANT: READ INSTRUCTIONS ON REVERSE SIDE
HOME RULE REQUEST
(Request by a Local Govermanot for E ecbnent of a Special Law)
To ds Legis&rtmru.
Pursuant mArticb TX of the fuostittuio0. the ..,...., tDWYI .....
a+..tr.arc a"e w,ana 1�$9$........................ �1J..... NL....._.._.._..._....._.._requests the aatm aceet o'L, yy bilL(no........... .........»..),
eo'titlad^
AN ACT to amend the real property tall Law and Die real property law, in relation to
the taxation of properly owned by a cooperaWs corporation
It is hereby declared that a noccasity exists for the Opaetracat. of such legislation, and that the facer
rrresteblishimg wch necessity are as fall*": (Cheek appropriate beat)
7be local governtneot does oat have the pow at to meet loch legislation by local law.
Other faces, as sell forth in the following "L'xplanetiom"eatab)lsh each necessity.
113M.ANA7743N
(if space below is not sufficient, on separate Awet and auuA here)
Such request is made by: (C tack appropriate box)
❑ 7be chief exa ardve officer of such local govetn t,concurred in by a majority of the total membership of the
local legislative body. (Sea paagrapb A below)
The local legislaive body of such local gowranmcnG at hart two-thirds of the meal membership thereof
having waited In favor of ouch rawest_ (See paragraph B below)
RBAaI RlarOliE S[GP 1
A If the request is made by the cbW cxacutive ofS= and canonized in by a majority of the lohI mambership
of the local legislativa body. monk the chief executive officax sad the clack of the local legislative
body must sigo below. In such case use the word '"majority" below even though the vote may have
bum greater.
S. If the royuast is n%ada by the local legislative body, at least two-thirds ur We t*W membership tbeccof
having voted in favor of such rotloest.. only the clerk of thwa local legislative body must sign below.
In roch case we the watts "two-thirds"below.
CUMF E=CtMVE QFFICER"S SIGNATURE
(Sigoad)......»...».».i '> ..........
». . ,._._..,._._._........ .. .............
tnt.rrq+cam ae\w.as,.e..)
Ilene:..».................»...._........_.... 20......... ....»..... .....................
Cu.araa.r.,..vsw eras)
C► URK^S C�CA770?4
.........................___ ..... .._._.._..- »..»»............do hereby certify the I ant Clerk of the ............,..,... ............
tray e.car wp*N Oe `oewa.boar)
............................................._._.----.....---_-------_..._.....„........of the ._....._._..................«......«...._...........
_........_........
(eras.ran a.a v Waken!
of...........__..................... ...... ............._._rod that on the........_........._...day of,,..,,,............................
211 such legislative body, at least at� ty of the total membership having voted in favor theraoto
approved the foregoing request. bob*anae.s
ts... war... {Sigood).................................».....,......._.........-................
_. .._.. .. __................
revs w ras...s, a .l......»._...
Dace:.............. 30.........
INSTRUCTIONS
Copies reaorrsd.=
Two sigoerL dries of this farm.apedfying the stet tall number and title mart be Bled with reek House
of the 7 -_g__L,urc.
Erampfer
(a) if rite ball has is as uaaodoeed in only one Hasse of the Leyoslarate,four copies of the request
Form atust be sled. Lm,two with the Senate and taro wigs the Assembly.
(b) H the identical Lill has been introduced in both Houses. eight copies of the request form mast
be Sled,Lc two s th the 3eoale and two with fba Asapably far the $taste bail[and We same fur
the Assembly bulk.
Date of req ad,
The signing of a inane rule request or the adoption of a ratsalwdou by the local legislative body approving
suet.request cannot precr+de the dare as which dw bill is actually'-.•—da--' in the lAglrlganne In the ease of
presled bills,the actual data of introduction is the fine day of the legislative session.The
or the rpalutim adoplad the same day as the date of intu�oduction. request may be signed
Amended btnae
Each time the bM is amended a new regscst mast be sled(with the approprtste number of copdea) and the
new regsert most cormpty identify the bin numibrr m last amended.The signing of the"est.and the drtc of
she supporting reaototioo, canna[pseceele the date of the aftl ,;dmonst.
The signed fearer should be sent as follows:
TO the Senate. 7sb the As "mWy,
Hwnc Rule Counsel House Rule Counsel
Senate post ofsce .xserably post off=
nog Legislative ofnm suiddAM 210 L ilia_._..,.tive Ofilee staining
Albany,N.Y. 12247 AAlb=W,N.T, 122248
De.fin don of terms:
clrtg aMcuaive o�aca4
Ln due ease of a eoaaq; the aleaive u appointive ebief raaeaadve ofseea;if thane be one,or,oduorwisc the
cbairema of the board of supervisors:is the caaa are city at village,the mayor(tot maugge,); and in the
teas of a town. the ngaarieos (Mhenfedprl Hoene Role Law 1440)
Loeat fegvtaANW 8adjt.
The board of sapervlsoca, `___•of aldermen,cemtnoa couocits council,camnlaaioa.,town board, board
Of trustees or orber elective governing based as body vestad by state ststute, charter or other law with
jm'isdiettoa to initiate and ■dopt local lawn or ordiuesoea. (Municlpal Hems Rule Law 12)
+Localgoverau,eea.
A cuunty, C". own ar village.(Groat,Art ot, 93; hdtnirlpal Home Rules 14ww 12)
Speew law
A steno Statutw which t terns and in etfed applies to me ar oarr, bot nor,all, count=father than thou
wbony bt bode`i wid"a a city)v't M Wens ne vsTlegas. (C""L AM LLL 23: hfuolcipa[Home Rnle L.sw ff2)
Theo!rnemfierah4%
The toted voting powmr of a legislative body, (Municipal Home Rule Law, 5 IM 4M
RESOLUTION SUPPORTING LEGISLATION ALLOWING TOWNS
THE OPTION TO ASSESS ALL NEWLY CONSTRUCTED
+CONDOMINIUMS IN A MANNER THAT REFLECTS MOST
CURRENT MARKET VALUE
RESOLUTION NO.: 187, 2023
INTRODUCED BY: Mr. Timothy McNulty
WHO MOVED ITS ADOPTION
SECONDED BY: Mr. Anthony Metivier
WHEREAS, in 1975, the New York State Real Property Tax Law §306 directed
that, "All real property in each assessing unit shall be assessed at the full value thereof,"
and
WHEREAS, residential condominium units in some municipalities incur less
taxes than those of comparably priced homes under conventional forms of property
ownership pursuant to the provisions of Real Property Tax Law §581 . 1 (a) ("RPTL")
which governs how condominium units are assessed for tax purposes, and
WHEREAS, pursuant to the provisions of RPTL, §581 . 1 (a) does not apply to a
"converted condominium" unit in a municipal corporation which has adopted, prior to the
taxable status date of the assessment roll upon which its taxes will be levied, a local law
providing that the provisions of § 581 . 1 (a) shall not apply to converted condominium
units, and
WHEREAS, the +Queensbury Town Board believes that it is in the best interests of
its municipalities to have the option to exempt "newly constructed" condominiums from
the provisions of RPTL §581 . 1 (a) in the same manner that RPTL §581 . 1 (c) provides an
exemption for converted condominiums, and
WHEREAS, because of its attractive location, many towns are popular
destinations for those seeking second homes, most of which would be characterized as
expensive, and are intentionally condorninimized by developers seeking preferential tax
treatment, which shifts the tax burden to other residential property owners, often those
who can least afford it, and
WHEREAS, the New York State Assessors Association has a longstanding voice
expressing support for a change in the methodology for condominium valuation for the
purposes of taxation to reflect current market values, similarly to that of residential
properties, and supports legislation that will allow municipalities to assess newly
constructed condominiums to reflect the most current market values, and
WHEREAS, condominiums are currently valued based on a restricted
methodology that has no resemblance to market value, and
WHEREAS, the Town of Queensbury seeks an amendment to RPTL §581 . 1 (a) or
legislation authorizing a Home .Rule request or any other New York State legislation that
would permit municipalities to opt for the ability to exempt "newly constructed"
condominiums from the provisions of RPTL §581 . 1 (a), and
WHEREAS, as the New 'York State's Attorney General's Office states that a
condominium (condo) is a single real estate unit in a multi-unit development in which an
owner has both of the following: 1 ) separate (individual) ownership of a unit; and 2)
undivided interest in the common elements of the building, and
WHEREAS, Syracuse.com reported that, "One condo in Skaneateles sold for $2.2
million. It was assessed and taxed as if it were worth just $464,000," and
WI-iEREAS, legislation was introduced and passed in both houses to amend the RPTL
(Assembly Bill A3491 B and Senate Bill S5946), in relation to the taxation of property owned
by a cooperative corporation and such legislation, passed by both houses of the New York
2
State Legislature, amended RPTL §581 allowing municipalities, if they choose, to treat future
residential condom'm'ums assessment based on market value, the same as for single family
residential assessments, and
WHEREAS, in December, 2022, Governor Hochul vetoed legislation that would have
brought greater equity in the assessment of residential housing and would ,generate more
revenue, and
WHEREAS, Governor Hochul signed a law that enabled the Town of Greenburgh to
tax future condominium construction as residential properties, and
WHEREAS, there are many towns in New 'Fork, like Greenburgh, that have spent
considerable time and money to assess properties at 100% equalization levels, and
WHEREAS, the Town of Queensbury wishes to assure real property tax equity for all
forms of housing in the Town, and
WHEREAS, the Town of Queensbury supports legislation that would close the
door on homebuilders who wish to seek unfair market advantages for their expensive
homes classified as condominiums and giving big tax breaks to owners of big suburban
homes classified as condominiums, and
WHEREAS, the current law enables significant tax breaks for the owners of
condominiums, often very expensive condorn.imiums, and are tax breaks that all other
property owners must burden, making single family homes, for example, more expensive to
own, and school and local government tax burdens greater for single family homeowners,
and
WHEREAS, the Town of Queensbury also wishes to deter Town residential
developers from abusing the current law and give significant tax breaks to expensive
3
homeowners at the expense of the creation of more affordable homeowners, and
WHEREAS, the original bill, that was vetoed by the current Governor, would have
allowed municipalities to decide for themselves if they wish to maintain the current
condominium loophole or opt out, thus maintaining New York's long tradition of Home
Rule, and
WHEREAS, the Town of Queensbury's choice to abandon the Condominium
loophole law would be in accordance with New York State's Municipal Home Rule Law
§ 10, and
WHEREAS, according to the Lake George Mirror, "It is estimated that under current
law, condo owners' county, town and school tax bills are 30 to 40% less than what they ought
to be — leaving other property owners to make up the difference,"
NOW, THEREFORE, BE IT
RESOLVED, that the Town of Queensbury wishes to have the same ability to have the
option of assessing condor iniums and cooperatives the same as single family housing based on
market values which would provide more equity in taxation and fairness in assessment, and
therefore hereby requests Governor Kathy Hochul to support legislation that will allow Towns the
option to assess all newly constructed condominiums in a manner that reflects the most current
market value, and
BE IT FURTHER,
RESOLVED, that the Queensbury Town Board further authorizes and directs the
Town Supervisor to send a certified copy of this Resolution to Governor Kathy Hochul,
Senator Daniel Stec, Assemblywoman Carrie Woerner and Assemblyman Matthew
Simpson and take such other and further actions as may be necessary to effectuate the terms
4
of this Resolution.
Duly adopted this 15`h day of May, 2023, by the following vote:
AYES Mr. Strough, Mr. Metivier, Mr. Freer, Mr. McNulty
NOES None
ABSENT: Mr. Ferone
5