S T A T E   O F   N E W   Y O R K
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                                  4282

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 28, 2011
                               ___________

Introduced  by Sens. JOHNSON, 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 DEPARTMENT.
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 AGREE-
MENT 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.
                                                           LBD07069-01-1

              

S. 4282                             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.