S T A T E O F N E W Y O R K
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4334
2013-2014 Regular Sessions
I N A S S E M B L Y
February 4, 2013
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Introduced by M. of A. PEOPLES-STOKES -- 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. FOR THE PURPOSES OF THIS
SECTION THE FOLLOWING TERMS SHALL MEAN:
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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02078-02-3
A. 4334 2
ASSESSED AGAINST A RESIDENTIAL RENTAL DWELLING WHERE SUCH OWNER REMOVES
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.
A. 4334 3
7. THE INFORMATION CONTAINED IN APPLICATIONS OR STATEMENTS IN
CONNECTION THEREWITH, FILED WITH THE SUPERVISING AGENCY PURSUANT TO
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, 2015.