S T A T E   O F   N E W   Y O R K
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                                  4366

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 3, 2011
                               ___________

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

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
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08558-01-1
              

A. 4366                             2

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.