S T A T E   O F   N E W   Y O R K
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                                  1815

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2011
                               ___________

Introduced  by M. of A. JEFFRIES, CLARK, KELLNER, MARKEY, GLICK, GIBSON,
  HOOPER, COOK -- Multi-Sponsored by -- M. of A. BOYLAND,  MAYERSOHN  --
  read once and referred to the Committee on Real Property Taxation

AN  ACT  to  amend the real property tax law, in relation to prohibiting
  landlords convicted of housing violations  from  claiming  exemptions,
  credits  or  itemized  deductions  related  to such rental property on
  state tax returns

  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 496 to read as follows:
  S 496. HOUSING VIOLATIONS; NO EXEMPTIONS, CREDITS OR DEDUCTIONS.    1.
NOTWITHSTANDING  ANY  CONTRARY PROVISION OF LAW OR REGULATION, ANY RESI-
DENT OR NON-RESIDENT PROPERTY OWNER WHO HAS  BEEN  CONVICTED  MORE  THAN
TWICE  FOR  HOUSING  VIOLATIONS  ON  RENTAL PROPERTY OWNED IN THIS STATE
SHALL BE PROHIBITED FROM CLAIMING ON HIS OR HER  STATE  TAX  RETURN  ANY
EXEMPTION,  CREDIT  OR  DEDUCTION  RELATED TO SUCH RENTAL PROPERTY UNTIL
SUCH VIOLATIONS  HAVE  BEEN  REMEDIATED.  FAILURE  TO  COMPLY  WITH  THE
PROVISIONS  OF THIS SECTION SHALL SUBJECT ANY UNDERPAYMENT OF TAX TO THE
PENALTIES PURSUANT TO SUBSECTION (E) OF SECTION SIX HUNDRED  EIGHTY-FIVE
OF THE TAX LAW.
  2.  UPON  THE  CONVICTION OF A LANDLORD FOR ANY HOUSING VIOLATION IN A
COURT OF COMPETENT JURISDICTION, SUCH COURT SHALL ISSUE TO SUCH LANDLORD
A FORM PURSUANT TO REGULATIONS  OF  THE  COMMISSIONER  OF  TAXATION  AND
FINANCE  IDENTIFYING  SUCH  CONVICTION,  ANY  PRIOR CONVICTIONS, AND THE
PROHIBITIONS OF SUBDIVISION ONE OF THIS  SECTION.  SUCH  FORM  SHALL  BE
FILED  WITH  EACH STATE TAX RETURN OF SUCH CONVICTED LANDLORD UNTIL SUCH
VIOLATIONS HAVE BEEN REMEDIATED AND CERTIFIED PURSUANT TO THE PROVISIONS
OF SUBDIVISION THREE OF THIS SECTION.
  3.(A) UPON DECLARATION BY A COURT OF COMPETENT JURISDICTION THAT HOUS-
ING VIOLATIONS FOR  WHICH  A  CONVICTION  HAD  PREVIOUSLY  BEEN  ENTERED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04671-01-1
              

A. 1815                             2

AGAINST  A LANDLORD HAVE BEEN REMEDIATED, SUCH COURT SHALL ISSUE TO SUCH
LANDLORD A FORM PURSUANT TO REGULATIONS OF THE COMMISSIONER OF  TAXATION
AND  FINANCE  CERTIFYING SUCH REMEDIATION. SUCH FORM SHALL BE FILED WITH
THE NEXT STATE TAX RETURN OF SUCH LANDLORD.
  (B)  REVISED  TAX  RETURNS  SHALL  NOT BE ACCEPTED FOR THAT PORTION OF
INCOME RELATING TO RENTAL PROPERTY SUBJECT TO THE PROHIBITIONS OF SUBDI-
VISION ONE OF THIS SECTION.
  S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law; provided, however, that effective immediate-
ly, the addition, amendment and/or repeal  of  any  rule  or  regulation
necessary  for  the implementation of this act on its effective date are
authorized and directed to be made  and  completed  on  or  before  such
effective date.