That is false. The state of New York even has guidance on the matter: https://www.tax.ny.gov/pdf/publications/orpts/manuals/vol4/app_a_mfghous.pdf
Responsibilities of Owners of
Manufactured Housing Communities
Most people who receive the STAR exemption
will see the tax savings directly on their school
tax bills. However, for most people who own
manufactured homes that are located in
communities (also known as mobile home
parks), the tax savings will appear on the school
tax bill for the manufactured housing community.
The owner of the manufactured housing
community is responsible for crediting the tax
savings against the rent payable on the home
that has received the exemption.
The owner or operator of a manufactured
housing community may credit the tax savings
against the monthly rent in 12 installments,
beginning with the first monthly rental payment
due 60 days after the penalty-free period for the
payment of taxes and continuing for 11 months.
Alternatively, the community owner (or operator
or agent) may either: (1) credit the total
reduction against the first month’s rent, with any
balance credited against the following month(s)’
rent(s) until exhausted, or (2) pay the total
reduction to the manufactured home owner
within 60 days of the interest-free collection
period.
Failure of an owner or operator of a
manufactured housing community to comply
shall be a violation punishable by a fine not to
exceed $500 per violation.