|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 04, 2012||referred to local government|
|Jan 05, 2011||referred to local government|
senate Bill S1006
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S1006 - Details
S1006 - Summary
Prohibits landlords convicted of housing violations from claiming exemptions, credits or itemized deductions for such property on state tax returns.
S1006 - 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
S1006 - 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.
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