S T A T E   O F   N E W   Y O R K
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                                  1808

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 9, 2009
                               ___________

Introduced  by  Sens.  O. JOHNSON,  FUSCHILLO, LAVALLE -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Aging

AN ACT to amend the real property tax law, in relation to a senior citi-
  zen rent exemption and tax abatement program within Suffolk county

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 467-g to read as follows:
  S  467-G. TENANTS SIXTY-FIVE YEARS OF AGE OR OVER WITHIN SUFFOLK COUN-
TY. 1. ANY MUNICIPAL CORPORATION WITHIN SUFFOLK COUNTY IS HEREBY AUTHOR-
IZED TO PROVIDE A PROGRAM OF  SENIOR  CITIZEN  RENT  EXEMPTION  AND  TAX
ABATEMENT  PROVIDED  THE  GOVERNING  BOARD OF SUCH MUNICIPALITY, AFTER A
PUBLIC HEARING THEREON, ADOPTS A LOCAL LAW OR ORDINANCE PROVIDING THERE-
FOR. SUCH PROGRAM SHALL APPLY TO PERSONS  SIXTY-FIVE  YEARS  OF  AGE  OR
OVER,  WHO  RESIDE  IN  RESIDENTIAL RENTAL PREMISES AND WHO ARE HEADS OF
HOUSEHOLDS WHOSE INCOMES FALL WITHIN SPECIFIED LIMITS TO BE  ESTABLISHED
BY SUCH LAW OR ORDINANCE.
  2.  THE ELIGIBLE HEAD OF HOUSEHOLD SHALL APPLY EACH YEAR, PRIOR TO THE
TAXABLE STATUS DATE PRESCRIBED BY LAW, TO THE APPROPRIATE LOCAL ASSESSOR
FOR A TAX ABATEMENT CERTIFICATE, ON  A  FORM  PRESCRIBED  BY  THE  STATE
BOARD.  AS  A  REQUIRED  PART OF THE APPLICATION PROCESS, EACH APPLICANT
SHALL ALSO SUBMIT AN ACCESSORY AGREEMENT SIGNED BY HIS OR HER  LANDLORD,
ATTESTING  TO  THE LANDLORD'S WILLINGNESS TO PARTICIPATE IN THE PROGRAM.
SUCH AGREEMENT SHALL INCLUDE  THE  LANDLORD'S  RESPONSIBILITIES  TO  (A)
REDUCE THE TENANT'S RENT ON A MONTHLY BASIS BY ONE-TWELFTH OF THE AMOUNT
OF THE ANNUAL EXEMPTION GRANTED, (B) REIMBURSE, TO THE RECEIVER OF TAXES
OF  THE  MUNICIPAL  CORPORATION WHICH GRANTED THE EXEMPTION, A PRO-RATED
PORTION OF THE TAX ABATEMENT IF HIS OR HER QUALIFYING TENANT SHOULD MOVE
DURING THE TAXABLE PERIOD AND  (C)  PERMIT  ALL  QUALIFYING  TENANTS  TO
PARTICIPATE IN THE PROGRAM.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06105-01-9
              

S. 1808                             2

  3.  A  TAX  ABATEMENT CERTIFICATE ESTABLISHING THE AMOUNT OF EXEMPTION
FOR THE TAXABLE PERIOD SHALL BE ISSUED TO EACH HEAD OF THE HOUSEHOLD WHO
IS ELIGIBLE.  COPIES OF THE CERTIFICATE SHALL BE ISSUED TO THE OWNER  OF
THE  REAL  PROPERTY CONTAINING THE RENTAL UNIT OF THE HEAD OF THE HOUSE-
HOLD AND TO THE RECEIVER OF TAXES OF EACH MUNICIPALITY WHICH HAS GRANTED
THE  ABATEMENT OF TAXES. THE EXEMPTION FOR THE TAX PERIOD SET IN THE TAX
ABATEMENT CERTIFICATE SHALL BE DEDUCTED FROM THE TOTAL TAXES  LEVIED  BY
THE MUNICIPALITY WHICH GRANTED THE ABATEMENT ON REAL PROPERTY CONTAINING
THE RENTAL UNIT.
  4.  ANY  CONVICTION  OF  HAVING  MADE A WILLFUL FALSE STATEMENT IN THE
APPLICATION FOR EXEMPTION PURSUANT TO THIS SECTION SHALL  BE  PUNISHABLE
BY  A FINE OF NOT MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY THE
APPLICANT SENIOR CITIZEN AND/OR HOMEOWNER FROM FURTHER EXEMPTIONS FOR  A
PERIOD OF FIVE YEARS.
  5.  THE  PROVISIONS  OF THIS SECTION SHALL BE APPLICABLE TO ALL RENTAL
UNITS WHICH COMPLY WITH ALL RELEVANT HOUSING CODES, LOCAL LAWS OR  ORDI-
NANCES.
  S  2.  This  act shall take effect immediately and shall apply to real
property having a taxable status date on or after such effective date.