S T A T E   O F   N E W   Y O R K
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                                  3034

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 21, 2011
                               ___________

Introduced by M. of A. MAISEL -- read once and referred to the Committee
  on Real Property Taxation

AN  ACT  to  amend the real property tax law, in relation to providing a
  tax abatement related to the removal of leaded paint

  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. PARTIAL TAX ABATEMENT FOR CERTAIN PROPERTY OWNERS  FOR  COSTS
RELATED TO THE REMOVAL OF LEADED PAINT. 1. AS USED IN THIS SECTION:
  A.  "REAL  PROPERTY  TAX YEAR" MEANS THE TWELVE-MONTH PERIOD FOR WHICH
REAL PROPERTY TAXES ARE CHARGED; IN THE CITY OF NEW YORK THE REAL  PROP-
ERTY  TAX YEAR IS JULY FIRST THROUGH JUNE THIRTIETH OF THE NEXT CALENDAR
YEAR.
  B. "SUPERVISING AGENCY" MEANS THE COMPTROLLER IN A MUNICIPALITY HAVING
A COMPTROLLER; IN A MUNICIPALITY HAVING NO COMPTROLLER, THE CHIEF FISCAL
OFFICER OF SUCH MUNICIPALITY; EXCEPT THAT IN THE CITY  OF  NEW  YORK  IT
SHALL BE THE DEPARTMENT OF HOUSING PRESERVATION AND DEVELOPMENT.
  C.  "LEADED PAINT" MEANS PAINT OR ANY SIMILAR SURFACE-COATING MATERIAL
CONTAINING MORE THAN ONE-HALF OF ONE PER CENTUM OF METALLIC  LEAD  BASED
ON THE TOTAL WEIGHT OF THE CONTAINED SOLIDS OR DRIED PAINT FILM.
  D.  "COST  OF REMOVAL OF LEADED PAINT" MEANS COSTS INCURRED FOR EQUIP-
MENT, LABOR AND MATERIALS REQUIRED TO SAFELY REMOVE  LEADED  PAINT  FROM
INTERIOR SURFACES, WINDOW SILLS, WINDOW FRAMES OR PORCHES.
  2.  THE  GOVERNING BODY OF ANY MUNICIPAL CORPORATION IS HEREBY AUTHOR-
IZED AND EMPOWERED TO ADOPT, AFTER PUBLIC HEARING,  IN  ACCORDANCE  WITH
THE  PROVISIONS  OF  THIS SECTION, A LOCAL LAW, ORDINANCE, OR RESOLUTION
PROVIDING FOR THE ABATEMENT  OF  TAXES  OF  SUCH  MUNICIPAL  CORPORATION
IMPOSED ON REAL PROPERTY. SUCH ABATEMENT SHALL WORK AS FOLLOWS: AN OWNER
SHALL  BE ENTITLED TO A PARTIAL TAX ABATEMENT OF THE REAL PROPERTY TAXES
ASSESSED AGAINST A RESIDENTIAL RENTAL DWELLING WHERE SUCH OWNER  REMOVES

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05911-02-1
              

A. 3034                             2

LEADED  PAINT  FROM  SUCH  DWELLING. THE OWNER OF ANY RESIDENTIAL RENTAL
DWELLING WHICH IS RENTED OR LEASED OR OFFERED FOR RENTAL OR LEASE  SHALL
RECEIVE  A RETROACTIVE PARTIAL ABATEMENT EQUAL TO THE LESSER OF: (I) THE
REAL  PROPERTY  TAXES  ASSESSED  AGAINST  THE  DWELLING WHERE SUCH OWNER
REMOVES LEADED PAINT IN THE APPLICABLE REAL PROPERTY TAX YEAR, AND  (II)
THE COST OF REMOVAL OF LEADED PAINT FROM SUCH DWELLING IN THE APPLICABLE
REAL  PROPERTY  TAX  YEAR. THE AMOUNT OF THE ABATEMENT SHALL BE DEDUCTED
FROM THE REAL PROPERTY TAXES LEVIED IN THE FOLLOWING REAL  PROPERTY  TAX
YEAR ON THE DWELLING WHERE SUCH OWNER REMOVES LEADED PAINT.
  3.  A.  AN  APPLICATION FOR ABATEMENT PURSUANT TO THIS SECTION FOR ANY
REAL PROPERTY TAX YEAR SHALL BE SUBMITTED TO THE SUPERVISING  AGENCY  BY
THE  OWNER  OF THE AFFECTED PROPERTY FOR EACH REAL PROPERTY TAX YEAR FOR
WHICH THE ABATEMENT IS SOUGHT.
  B. THE SUPERVISING AGENCY SHALL DETERMINE THE FORM AND CONTENT OF  THE
APPLICATION AND THE INFORMATION IT SHALL CONTAIN. SUCH APPLICATION SHALL
REQUIRE  AT  A  MINIMUM  THAT ANY OWNER SEEKING AN ABATEMENT PURSUANT TO
THIS SECTION SHALL CERTIFY THAT, FOR THE YEAR  THE  ABATEMENT  IS  BEING
SOUGHT,  LEADED PAINT EXISTED IN SUCH PROPERTY AND SUCH LEADED PAINT WAS
REMOVED. IN ADDITION, THE SUPERVISING AGENCY IS AUTHORIZED TO AND  SHALL
COLLECT ANY OTHER INFORMATION RELATING TO THE TAX ABATEMENT DESCRIBED IN
THIS  SECTION.  THE SUPERVISING AGENCY SHALL BE PERMITTED, WHERE RECORDS
ARE NOT AVAILABLE, TO ACCEPT SWORN AFFIDAVITS AND  OTHER  CERTIFICATIONS
THAT THE INFORMATION PROVIDED IS CORRECT.
  C.  THE  SUPERVISING  AGENCY  SHALL  INFORM  IN  WRITING ANY OWNER WHO
APPLIES FOR THE ABATEMENT PROVIDED FOR IN THIS SECTION OF THE AMOUNT  OF
SUCH ABATEMENT NO LATER THAN THREE MONTHS AFTER RECEIVING A SUFFICIENTLY
COMPLETED APPLICATION.
  4.  THE  SUPERVISING  AGENCY  IS AUTHORIZED AND DIRECTED TO PROMULGATE
RULES AND REGULATIONS NECESSARY TO EFFECTUATE  THE  PROVISIONS  OF  THIS
SECTION.
  5.  NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, THE SUPERVIS-
ING AGENCY SHALL DENY, TERMINATE OR REVOKE ANY ABATEMENT APPLIED FOR  OR
GRANTED  PURSUANT  TO THIS SECTION UPON A DETERMINATION THAT THE REMOVAL
COST CERTIFIED BY THE OWNER AS THE COST PAID FOR THE REMOVAL  OF  LEADED
PAINT  WAS  MATERIALLY  DIFFERENT  THAN  THE  COST ACTUALLY PAID BY SUCH
OWNER.
  6. EXCEPT IN ACCORDANCE WITH PROPER JUDICIAL  ORDER  OR  AS  OTHERWISE
PROVIDED BY LAW, NEITHER THE SUPERVISING AGENCY NOR AN EMPLOYEE THEREOF,
NOR  ANY  PERSON  WHO,  PURSUANT  TO  THIS SUBDIVISION, IS AUTHORIZED TO
INSPECT THE APPLICATION OR STATEMENTS IN CONNECTION  THEREWITH  REQUIRED
BY  THIS  SECTION, SHALL DISCLOSE OR MAKE KNOWN THE CONTENTS OF ANY SUCH
APPLICATION OR STATEMENTS. EXCEPT AS PROVIDED IN  THIS  SUBDIVISION  THE
OFFICERS  CHARGED WITH THE CUSTODY OF ANY SUCH APPLICATION OR STATEMENTS
SHALL NOT BE REQUIRED TO PRODUCE THEM IN ANY ACTION OR PROCEEDING IN ANY
COURT OR BEFORE ANY ADMINISTRATIVE TRIBUNAL, BUT ANY SUCH APPLICATION OR
STATEMENTS MAY BE PRODUCED ON  BEHALF  OF  THE  DEPARTMENT  OF  FINANCE.
NOTHING  IN THIS SUBDIVISION SHALL BE CONSTRUED TO PROHIBIT THE DELIVERY
OF A CERTIFIED COPY OF ANY SUCH APPLICATION OR STATEMENTS TO THE  UNITED
STATES  OF  AMERICA  OR ANY DEPARTMENT THEREOF, THE STATE OF NEW YORK OR
ANY DEPARTMENT THEREOF, PROVIDED ANY SUCH APPLICATION OR STATEMENTS  ARE
REQUIRED FOR OFFICIAL BUSINESS; NOR TO PROHIBIT THE INSPECTION FOR OFFI-
CIAL BUSINESS OF ANY SUCH APPLICATION OR STATEMENTS; NOR TO PROHIBIT THE
PUBLICATION OF STATISTICS SO CLASSIFIED AS TO PREVENT THE IDENTIFICATION
OF ANY PARTICULAR APPLICATION OR STATEMENTS.
  7.   THE  INFORMATION  CONTAINED  IN  APPLICATIONS  OR  STATEMENTS  IN
CONNECTION THEREWITH, FILED WITH  THE  SUPERVISING  AGENCY  PURSUANT  TO

A. 3034                             3

SUBDIVISION  THREE  OF  THIS  SECTION SHALL NOT BE SUBJECT TO DISCLOSURE
UNDER ARTICLE SIX OF THE PUBLIC OFFICERS LAW.
  S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after January 1, 2010.