senate Bill S1006

Prohibits landlords convicted of housing violations from claiming exemptions, credits or itemized deductions for such property on state tax returns

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 05 / Jan / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Jan / 2012
    • REFERRED TO LOCAL GOVERNMENT

Summary

Prohibits landlords convicted of housing violations from claiming exemptions, credits or itemized deductions for such property on state tax returns.

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Bill Details

See Assembly Version of this Bill:
A1815
Versions:
S1006
Legislative Cycle:
2011-2012
Current Committee:
Senate Local Government
Law Section:
Real Property Law
Laws Affected:
Add ยง496, RPT L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S2591, A10501
2007-2008: A1727

Sponsor Memo

BILL NUMBER: S1006

TITLE OF BILL :
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


PURPOSE OR GENERAL IDEA OF BILL :
This bill would prohibit landlords to collect incentives and tax
credits on properties that violate housing codes.

SUMMARY OF SPECIFIC PROVISIONS :
Section 1 amends section 496 of real property tax law to prohibit
property owners convicted of two or more housing violations from
claiming exceptions, credit or reductions related to such rental
property until violations have been remediated.
Section 2 - Upon the conviction of a landlord for any housing
violation, a form shall be provided by housing court or any court of
competent jurisdiction to the property owner, this form shall be filed
with each New York state tax return of such convicted landlord until
such violations have been remediated and certified.

JUSTIFICATION :
The bill addresses the incongruity of landlords convicted of housing
violations receiving tax credits and subsidies for rental properties.
This bill would create a system where no tax credits are given until
violations are remediated.

PRIOR LEGISLATIVE HISTORY :
S.2591 of 2009
02/24/09 REFERRED TO LOCAL GOVERNMENT
01/06/10 REFERRED TO LOCAL GOVERNMENT:

FISCAL IMPLICATIONS :
To be determined.

EFFECTIVE DATE :
This act shall take effect on the one hundred eightieth day after it
shall have become a law; provided, however, that effective
immediately, 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.
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1006

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen. SAMPSON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

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

S. 1006                             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.

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