Senate Bill S1006

2011-2012 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

2011-S1006 (ACTIVE) - Details

See Assembly Version of this Bill:
A1815
Current Committee:
Senate Local Government
Law Section:
Real Property Law
Laws Affected:
Add §496, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S2591, A367, A10501
2013-2014: S130, A2385
2015-2016: S4014

2011-S1006 (ACTIVE) - Summary

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

2011-S1006 (ACTIVE) - Sponsor Memo

2011-S1006 (ACTIVE) - Bill Text download pdf

                            
                    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.
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.