S T A T E O F N E W Y O R K
________________________________________________________________________
6593
I N S E N A T E
March 1, 2012
___________
Introduced by Sen. GOLDEN -- read twice and ordered printed, and when
printed to be committed to the Committee on Aging
AN ACT to amend the real property tax law, in relation to making certain
tax abatement forms more readily available to seniors and authorizing
certain entities to assist in the completion of such forms
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 467-b of the real property tax law
is amended by adding a new paragraph g to read as follows:
G. "SUPERVISING AGENCY" SHALL MEAN THE APPROPRIATE RENT CONTROL AGENCY
OR ADMINISTRATIVE AGENCY DESIGNATED TO ADMINISTER THE TAX ABATEMENT FOR
RENT-CONTROLLED AND RENT REGULATED PROPERTY OCCUPIED BY SENIOR CITIZENS
OR PERSONS WITH DISABILITIES PURSUANT TO A LOCAL LAW, RESOLUTION, OR
ORDINANCE PASSED PURSUANT TO SUBDIVISION TWO OF THIS SECTION.
S 2. Section 467-b of the real property tax law is amended by adding a
new subdivision 3-a to read as follows:
3-A. THE SUPERVISING AGENCY SHALL DEVELOP AND IMPLEMENT A PLAN THAT
WILL INCREASE THE ABILITY OF APPLICANTS AND PARTICIPANTS TO OBTAIN AND
COMPLETE ITS FORMS IN A COMMUNITY SETTING. ADDITIONALLY, THE SUPERVISING
AGENCY SHALL MAKE ASSISTANCE AVAILABLE WITH RESPECT TO THE COMPLETION OF
SUCH FORMS. SUCH PLAN SHALL INCLUDE, BUT NOT BE LIMITED TO:
A. PARTNERING WITH ORGANIZATIONS, WHERE AVAILABLE, THAT ENGAGE IN
OUTREACH AND PROVIDE SUPPORTIVE SERVICES TO SENIORS WITHIN THE COMMUNITY
TO MAKE SUCH FORMS AVAILABLE TO POTENTIAL APPLICANTS AND CURRENT PARTIC-
IPANTS, AS WELL AS PROVIDING ASSISTANCE WITH RESPECT TO THE COMPLETION
OF SUCH FORMS. ORGANIZATIONS THAT HAVE CONTACT WITH SENIORS IN THE
COMMUNITY SHALL INCLUDE, WHERE APPLICABLE, BUT NOT BE LIMITED TO SENIOR
CENTERS, COMMUNITY-BASED ORGANIZATIONS, COMMUNITY BOARDS ESTABLISHED
PURSUANT TO SECTION TWENTY-EIGHT HUNDRED OF THE NEW YORK CITY CHARTER,
NEIGHBORHOOD PRESERVATION COMPANIES ESTABLISHED PURSUANT TO ARTICLE
SIXTEEN OF THE PRIVATE HOUSING FINANCE LAW, AND RURAL PRESERVATION
CORPORATIONS ESTABLISHED PURSUANT TO ARTICLE SEVENTEEN OF THE PRIVATE
HOUSING FINANCE LAW;
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14357-01-2
S. 6593 2
B. PARTNERING WITH OTHER MUNICIPAL ENTITIES OR AGENCIES TO DISSEMINATE
INFORMATION AND FORMS FOR THE TAX ABATEMENT PROGRAM AS WELL AS PROVIDE
ASSISTANCE WITH THE COMPLETION OF SUCH FORMS;
C. PROVIDING TRAINING FOR INDIVIDUALS IN SUCH PARTNERING ORGANIZA-
TIONS, ENTITIES, AND AGENCIES TO ASSIST INDIVIDUALS IN COMPLETING SUCH
FORMS FOR THE TAX ABATEMENT PROGRAM;
D. AUTHORIZING ORGANIZATIONS, ENTITIES, OR AGENCIES THAT OFFER ASSIST-
ANCE WITH FORMS PURSUANT TO THIS SUBDIVISION TO ACCEPT COMPLETED FORMS
FROM APPLICANTS AND PARTICIPANTS AND FORWARD THEM TO THE SUPERVISING
AGENCY. THE SUPERVISING AGENCY SHALL TREAT SUCH FORMS AS IF THEY HAD
BEEN RECEIVED DIRECTLY FROM THE APPLICANT OR PARTICIPANT; AND
E. PROVIDING DIRECT CONTACT INFORMATION FOR THE OFFICE OF THE SUPER-
VISING AGENCY TO APPLICANTS AND PARTICIPANTS WHO HAVE QUESTIONS REGARD-
ING THE PROGRAM.
S 3. 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. The head of the household must apply every two years to the appro-
priate rent control agency or administrative agency for a tax abatement
certificate on a form prescribed by said agency. SUCH FORM SHALL BE
MADE AVAILABLE TO ANY ORGANIZATION, ENTITY, OR AGENCY PARTNERING WITH
THE SUPERVISING AGENCY PURSUANT TO SUBDIVISION THREE-A OF THIS SECTION.
ANY COMPLETED APPLICATION RECEIVED PURSUANT TO PARAGRAPH D OF SUBDIVI-
SION THREE-A OF THIS SECTION SHALL BE TREATED AS IF IT HAD BEEN RECEIVED
DIRECTLY FROM THE APPLICANT OR PARTICIPANT. 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
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.
S 4. This act shall take effect immediately; provided that the amend-
ments to section 467-b of the real property tax law made by sections
one, two and three of this act shall not affect the expiration of such
section and shall be deemed to expire therewith.