Supervisor: Local law a band-aid, state law needs reform
 

No one showed up for a public hearing last week on a proposed local law in the town of North Elba that would bar converted condominiums from gaining a tax break under state law.

Supervisor Roby Politi read the law, which bars residential units that have been converted to condos from gaining significant tax cuts.

“The local law provides that the town of North Elba determines and provides that the provisions of 581 shall not apply to converted condo units,” he said. “A converted condominium unit for purposes of this law shall mean a dwelling unit held in condo form of ownership that had previously been on the assessment roll as a dwelling unit in a form of ownership other the condo form and has not previously been subjected to the provisions Real Property Tax Law 581 or to the provisions of Real Property Tax Law Section 339 (y) B.”

Following the hearing, Politi said owners of residential units would still be able to convert their property into condominiums.

“You can convert them,” he said. “But you won’t get the tax break.”

Politi noted the local law would provide relief to the town’s assessment roll, but in the long-term he says the state needs to amend its Real Property Tax Law to protect resort communities.

Currently, condos are assessed at total income generated, not the net worth of the individual unit. So a condo purchased for $500,000 may not be assessed at full value.

“This is a minor band-aid on the current state law,” Politi said. “We can’t control the assessments on brand new units, but if it’s on the roll as residential and converted, it doesn’t get the break.”

-Chris Morris, 3-15-10

 

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