S T A T E O F N E W Y O R K
________________________________________________________________________
3407--A
2009-2010 Regular Sessions
I N A S S E M B L Y
January 27, 2009
___________
Introduced by M. of A. PERRY -- Multi-Sponsored by -- M. of A. GALEF,
MENG, PHEFFER, TOWNS -- read once and referred to the Committee on
Aging -- reported and referred to the Committee on Codes -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the real property tax law, in relation to exemption from
rental increases and abatement of real property taxes on certain types
of housing occupied by low income senior citizens
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 4 of section 467-b of the real property tax
law, as amended by chapter 651 of the laws of 1988, is amended to read
as follows:
4. A. The head of the household must apply every two years to the
appropriate rent control agency or administrative agency for a tax
abatement certificate on a form prescribed by said agency. ANY HEAD OF
HOUSEHOLD THAT HAS BEEN ISSUED A TAX ABATEMENT CERTIFICATE PURSUANT TO
THIS SECTION FOR FIVE CONSECUTIVE YEARS, SHALL NOT BE REQUIRED TO FILE
EVERY TWO YEARS FOR A TAX ABATEMENT CERTIFICATE, PROVIDED THAT THE
GOVERNING BOARD OF THE MUNICIPALITY IN WHICH THE ELIGIBLE INDIVIDUAL
RESIDES, AFTER PUBLIC HEARING ADOPTS A LOCAL LAW, ORDINANCE OR RESOL-
UTION PROVIDING THEREFOR THAT SAID PERSON SHALL BE MAILED AN APPLICATION
FORM AND A NOTICE INFORMING THEM OF THEIR RIGHTS. PROVIDED HOWEVER,
THAT WHEN THE APPLICATION FORM IS COMPLETED A SWORN AFFIDAVIT MUST BE
INCLUDED AND SHALL STATE THAT SUCH PERSON CONTINUES TO BE ELIGIBLE FOR
THE TAX ABATEMENT. SUCH AFFIDAVIT SHALL BE ON A FORM PRESCRIBED BY THE
DIVISION OF HOUSING AND COMMUNITY RENEWAL. A tax abatement certificate
setting forth an amount not in excess of the increase in maximum rent or
legal regulated rent for the taxable period or such other amount as
shall be determined under subdivision three of this section shall be
issued by said agency to each head of the household who is found to be
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01816-02-0
A. 3407--A 2
eligible under this section on or before the last date prescribed by law
for the payment of the taxes or the first installment thereof of any
municipal corporation which has granted an abatement of taxes. Copies
of such certificate shall be issued to the owner of the real property
containing the dwelling unit of the head of the household and to the
collecting officer charged with the duty of collecting the taxes of each
municipal corporation which has granted the abatement of taxes author-
ized by this section.
B. ANY CONVICTION OF MAKING A PUNISHABLE FALSE WRITTEN STATEMENT IN
THE APPLICATION FOR SUCH EXEMPTION OR IN FAILING TO NOTIFY THE APPROPRI-
ATE RENT CONTROL AGENCY OR ADMINISTRATIVE AGENCY OF ANY CHANGE OF
CIRCUMSTANCES WHICH WOULD RENDER SUCH RENTER OR RENTERS INELIGIBLE FOR
SUCH AN EXEMPTION AFTER BEING DEEMED ELIGIBLE FOR FIVE CONSECUTIVE YEARS
FOR WHICH AN EXEMPTION HAS BEEN GRANTED, SHALL BE PUNISHABLE BY A FINE
OF NOT MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY THE APPLICANT
OR APPLICANTS FROM FURTHER EXEMPTION FOR A PERIOD OF FIVE YEARS.
S 2. Subdivision 4 of section 467-c of the real property tax law, as
added by chapter 208 of the laws of 1975, is amended to read as follows:
4. A. Any such local law or ordinance may provide that the eligible
head of the household shall apply annually to the supervising agency for
a rent increase exemption order/tax abatement certificate on a form to
be prescribed and made available by the supervising agency. ANY HEAD OF
HOUSEHOLD THAT HAS BEEN ISSUED A TAX ABATEMENT CERTIFICATE PURSUANT TO
THIS SECTION FOR FIVE CONSECUTIVE YEARS, SHALL NOT BE REQUIRED TO FILE
EVERY TWO YEARS FOR A TAX ABATEMENT CERTIFICATE, PROVIDED THAT THE
GOVERNING BOARD OF THE MUNICIPALITY IN WHICH THE ELIGIBLE INDIVIDUAL
RESIDES, AFTER PUBLIC HEARING ADOPTS A LOCAL LAW, ORDINANCE OR RESOL-
UTION PROVIDING THEREFOR THAT SAID PERSON SHALL BE MAILED AN APPLICATION
FORM AND A NOTICE INFORMING THEM OF THEIR RIGHTS. PROVIDED HOWEVER,
THAT WHEN THE APPLICATION FORM IS COMPLETED A SWORN AFFIDAVIT MUST BE
INCLUDED AND SHALL STATE THAT SUCH PERSON CONTINUES TO BE ELIGIBLE FOR
THE TAX ABATEMENT. SUCH AFFIDAVIT SHALL BE ON A FORM PRESCRIBED BY THE
DIVISION OF HOUSING AND COMMUNITY RENEWAL. The supervising agency shall
approve or disapprove applications and, if it approves, shall issue a
rent increase exemption order/tax abatement certificate. Copies of such
order/certificate shall be issued to the housing company managing the
dwelling unit of the eligible head of the household, to the eligible
head of the household and to the collecting officer charged with the
duty of collecting the taxes of the municipality.
B. ANY SUCH LOCAL LAW OR ORDINANCE MAY PROVIDE THAT FAILURE TO NOTIFY
THE APPROPRIATE RENT CONTROL AGENCY OR ADMINISTRATIVE AGENCY OF ANY
CHANGE OF CIRCUMSTANCES WHICH WOULD RENDER SUCH RENTER OR RENTERS INELI-
GIBLE FOR SUCH AN EXEMPTION AFTER BEING DEEMED ELIGIBLE FOR FIVE CONSEC-
UTIVE YEARS FOR WHICH AN EXEMPTION HAS BEEN GRANTED, SHALL BE PUNISHABLE
BY A FINE OF NOT MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY THE
APPLICANT OR APPLICANTS FROM FURTHER EXEMPTION FOR A PERIOD OF FIVE
YEARS.
S 3. This act shall take effect immediately; provided, however, that
the amendment to subdivision 4 of section 467-b of the real property tax
law made by section one of this act shall not affect the expiration of
such section and shall be deemed to expire therewith.