S T A T E   O F   N E W   Y O R K
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                                  4423

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 5, 2013
                               ___________

Introduced  by  M.  of  A.  BRENNAN,  ROBINSON,  ORTIZ,  RIVERA, CASTRO,
  DenDEKKER, BOYLAND, MILLER -- Multi-Sponsored by -- M. of  A.  COLTON,
  COOK,  HOOPER,  SWEENEY  -- read once and referred to the Committee on
  Aging

AN ACT to amend the real property tax  law,  in  relation  to  expanding
  eligibility  of  the  tax abatement for rent-controlled and rent regu-
  lated property occupied by senior citizens and for property  owned  by
  certain housing companies and occupied by senior citizens

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 2 of section 467-b of  the  real  property  tax
law,  as  amended by chapter 747 of the laws of 1985, is amended to read
as follows:
  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 said municipal corporation
imposed on real property containing a dwelling unit as defined herein by
one of the following amounts: (a) where the head of the  household  does
not  receive  a  monthly  allowance  for  shelter pursuant to the social
services law, an amount not in excess of that portion of any increase in
maximum rent or legal regulated rent which causes such maximum  rent  or
legal  regulated  rent to exceed one-third of the combined income of all
members of the household; or
  (b) where the head of the household receives a monthly  allowance  for
shelter  pursuant to the social services law, an amount not in excess of
that portion of any increase in maximum rent  or  legal  regulated  rent
which  is  not  covered  by the maximum allowance for shelter which such
person is entitled to receive pursuant to the social services law[.]; OR
  (C) WHERE THE HEAD OF THE HOUSEHOLD DOES NOT RECEIVE A MONTHLY  ALLOW-
ANCE  FOR  SHELTER  PURSUANT  TO  THE  SOCIAL SERVICES LAW AND AFTER THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08214-01-3
              

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ADOPTION OR AMENDMENT OF A LOCAL LAW, ORDINANCE  OR  RESOLUTION  ADOPTED
PURSUANT  TO  THIS  SECTION TO PROVIDE FOR THE ABATEMENT OF TAXES, WHERE
THE COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD FOR THE  INCOME  TAX
YEAR  IMMEDIATELY  PRECEDING  THE DATE OF MAKING APPLICATION IS EIGHTEEN
THOUSAND DOLLARS OR LESS, AN AMOUNT NOT IN EXCESS OF THAT PORTION OF ANY
INCREASE IN MAXIMUM RENT OR LEGAL REGULATED RENT WHICH CAUSES SUCH MAXI-
MUM RENT OR LEGAL REGULATED RENT TO EXCEED ONE-QUARTER OF  THE  COMBINED
INCOME OF ALL MEMBERS OF THE HOUSEHOLD.
  S  2.  Subparagraph 3 of paragraph d of subdivision 3 of section 467-b
of the real property tax law, as amended by section 1 of chapter 188  of
the laws of 2005, is amended to read as follows:
  (3)  where the head of the household does not receive a monthly allow-
ance for shelter pursuant to the social  services  law,  the  amount  by
which  the maximum rent or legal regulated rent of the subsequent dwell-
ing unit exceeds one-third of the combined income of all members of  the
household;  PROVIDED, HOWEVER, THAT A LOCAL LAW, ORDINANCE OR RESOLUTION
IS ADOPTED PURSUANT TO THIS SECTION TO  ALLOW  THAT  WHEN  THE  COMBINED
INCOME TOTALS EIGHTEEN THOUSAND DOLLARS OR LESS, THE AMOUNT BY WHICH THE
MAXIMUM  RENT  OR  LEGAL  REGULATED RENT OF THE SUBSEQUENT DWELLING UNIT
EXCEEDS ONE-FOURTH OF THE COMBINED INCOME OF ALL MEMBERS OF  THE  HOUSE-
HOLD.
  S  3.  Subparagraph 3 of paragraph e of subdivision 3 of section 467-b
of the real property tax law, as amended by section 1 of chapter 188  of
the laws of 2005, is amended to read as follows:
  (3)  where the head of the household does not receive a monthly allow-
ance for shelter pursuant to the social  services  law,  the  amount  by
which  the maximum rent or legal regulated rent of the subsequent dwell-
ing unit exceeds one-third of the combined income of all members of  the
household;  PROVIDED, HOWEVER, THAT A LOCAL LAW, ORDINANCE OR RESOLUTION
IS ADOPTED PURSUANT TO THIS SECTION TO  ALLOW  THAT  WHEN  THE  COMBINED
INCOME TOTALS EIGHTEEN THOUSAND DOLLARS OR LESS, THE AMOUNT BY WHICH THE
MAXIMUM  RENT  OR  LEGAL  REGULATED RENT OF THE SUBSEQUENT DWELLING UNIT
EXCEEDS ONE-FOURTH OF THE COMBINED INCOME OF ALL MEMBERS OF  THE  HOUSE-
HOLD.
  S 4. Paragraph g of subdivision 3 of section 467-b of the real proper-
ty  tax law, as amended by section 1 of chapter 188 of the laws of 2005,
is amended to read as follows:
  g. notwithstanding any other provision of law to the contrary, where a
head of the household holds a current, valid tax  abatement  certificate
and,  after  the  effective date of this paragraph, there is a permanent
decrease in the combined income of all members of the  household  in  an
amount  which  exceeds  twenty  percent of such income as represented in
such head of the household's last approved application for a tax  abate-
ment  certificate or for renewal thereof, such head of the household may
apply for a redetermination of the amount set forth therein. Upon appli-
cation, such amount shall be redetermined  so  as  to  re-establish  the
ratio  of  adjusted rent to income which existed at the time of approval
of such head of the household's last application  for  a  tax  abatement
certificate  or for renewal thereof; provided, however, that in no event
shall the amount of the adjusted rent be redetermined to be (i)  in  the
case of a head of the household who does not receive a monthly allowance
for  shelter pursuant to the social services law, less than one-third of
the combined income of all members of the household; [or]  (ii)  in  the
case  of  a  head  of the household who receives a monthly allowance for
shelter pursuant to the social  services  law,  less  than  the  maximum
allowance  for  shelter  which such head of the household is entitled to

A. 4423                             3

receive pursuant to such law OR, (III) IN THE CASE OF AN  ELIGIBLE  HEAD
OF  THE  HOUSEHOLD  WHO DOES NOT RECEIVE A MONTHLY ALLOWANCE FOR SHELTER
PURSUANT TO THE SOCIAL SERVICES LAW AFTER THE ADOPTION OR AMENDMENT OF A
LOCAL  LAW,  ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION TO
PROVIDE A RENT INCREASE EXEMPTION,  WHEN  THE  COMBINED  INCOME  OF  THE
HOUSEHOLD  TOTALS EIGHTEEN THOUSAND DOLLARS OR LESS, LESS THAN ONE-QUAR-
TER OF THE COMBINED INCOME  OF  ALL  MEMBERS  OF  THE  HOUSEHOLD.    For
purposes  of  this  paragraph,  a decrease in the combined income of all
members of the household shall not include any decrease in  such  income
resulting  from the manner in which income is calculated pursuant to any
amendment to paragraph c of subdivision one of this section made  on  or
after  April  first, nineteen hundred eighty-seven. For purposes of this
paragraph, "adjusted rent" shall mean maximum rent  or  legal  regulated
rent less the amount set forth in a tax abatement certificate.
  S 5. Paragraph a of subdivision 3 of section 467-c of the real proper-
ty tax law, as amended by chapter 747 of the laws of 1985, is amended to
read as follows:
  a.  an  eligible  head  of  the  household  may obtain a rent increase
exemption order/tax abatement certificate entitling him to an  exemption
from  increases  in  the  maximum  rent  otherwise payable in one of the
following amounts:
  (1) where the eligible head of the household does not receive a month-
ly allowance for shelter pursuant to the social services law, the amount
by which increases in the  maximum  rent  subsequent  to  such  person's
eligibility  date  have resulted in the maximum rent exceeding one-third
of the combined income of all members of the household for  the  taxable
period,  except  that  in  no  event  shall  a  rent  increase exemption
order/tax abatement certificate become effective prior to January first,
nineteen hundred seventy-six; or
  (2) where the eligible head of the household receives a monthly allow-
ance for shelter pursuant to the social  services  law,  an  amount  not
exceeding  that  portion  of  any increase in maximum rent subsequent to
such person's eligibility date which  is  not  covered  by  the  maximum
allowance  for shelter which such person is entitled to receive pursuant
to the social services law[.]; OR
  (3) NOTWITHSTANDING ANY OF THE PROVISIONS OF THIS SECTION,  WHERE  THE
HEAD  OF  THE HOUSEHOLD DOES NOT RECEIVE A MONTHLY ALLOWANCE FOR SHELTER
PURSUANT TO THE SOCIAL SERVICES LAW AND, AFTER THE ADOPTION OR AMENDMENT
OF A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION
TO PROVIDE A RENT INCREASE  EXEMPTION  ORDER/TAX  ABATEMENT  CERTIFICATE
WHERE THE COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD FOR THE INCOME
TAX  YEAR  IMMEDIATELY PRECEDING THE DATE OF MAKING APPLICATION IS EIGH-
TEEN THOUSAND DOLLARS OR LESS, AN AMOUNT NOT IN EXCESS OF  THAT  PORTION
OF  ANY  INCREASE  IN  MAXIMUM RENT OR LEGAL REGULATED RENT WHICH CAUSES
SUCH MAXIMUM RENT OR LEGAL REGULATED RENT TO EXCEED ONE-QUARTER  OF  THE
COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD.
  S  6.  Subparagraph 3 of paragraph b of subdivision 3 of section 467-c
of the real property tax law, as amended by chapter 420 of the  laws  of
1991, is amended to read as follows:
  (3)  where the head of the household does not receive a monthly allow-
ance for shelter pursuant to the social  services  law,  the  amount  by
which  the maximum rent or legal regulated rent of the subsequent dwell-
ing unit exceeds one-third of the combined income of all members of  the
household; PROVIDED, HOWEVER, AFTER THE ADOPTION OR AMENDMENT OF A LOCAL
LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION TO PROVIDE
A  RENT  INCREASE  EXEMPTION  ORDER/TAX  ABATEMENT  CERTIFICATE WHEN THE

A. 4423                             4

COMBINED INCOME TOTALS EIGHTEEN THOUSAND DOLLARS OR LESS, THE AMOUNT  BY
WHICH  THE MAXIMUM RENT OR LEGAL REGULATED RENT OF THE SUBSEQUENT DWELL-
ING UNIT EXCEEDS ONE-FOURTH OF THE COMBINED INCOME OF ALL MEMBERS OF THE
HOUSEHOLD.
  S 7. Paragraph d of subdivision 3 of section 467-c of the real proper-
ty tax law, as amended by chapter 594 of the laws of 2002, is amended to
read as follows:
  d.  notwithstanding  any other provision of law to the contrary, where
[a] AN eligible head of  the  household  holds  a  current,  valid  rent
increase exemption order/tax abatement certificate and, after the effec-
tive  date of this paragraph, there is a permanent decrease in income in
an amount which exceeds twenty percent of such income as represented  in
such  eligible  head of household's last approved application for a rent
increase exemption order/tax abatement certificate or for renewal there-
of, such eligible head of the household may apply for a  redetermination
of  the amount set forth therein. Upon application, such amount shall be
redetermined so as to re-establish the ratio of adjusted rent to  income
which  existed  at  the  time  of  approval of such eligible head of the
household's last application for a  rent  increase  exemption  order/tax
abatement certificate or for renewal thereof; provided, however, that in
no event shall the amount of the adjusted rent be redetermined to be (i)
in  the case of an eligible head of the household who does not receive a
monthly allowance for shelter pursuant to the social services law,  less
than  one-third  of income; [or] (ii) in the case of an eligible head of
the household who receives a monthly allowance for shelter  pursuant  to
the  social  services  law,  less than the maximum allowance for shelter
which such eligible head of the household is entitled to receive  pursu-
ant  to  law;  OR (III) IN THE CASE OF AN ELIGIBLE HEAD OF THE HOUSEHOLD
WHO DOES NOT RECEIVE A MONTHLY ALLOWANCE FOR  SHELTER  PURSUANT  TO  THE
SOCIAL  SERVICES  LAW  AFTER  THE  ADOPTION OR AMENDMENT OF A LOCAL LAW,
ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION  TO  PROVIDE  A
RENT  INCREASE EXEMPTION, WHEN THE COMBINED INCOME OF THE HEAD OF HOUSE-
HOLD TOTALS EIGHTEEN THOUSAND DOLLARS OR LESS, LESS THAN ONE-QUARTER  OF
THE  COMBINED  INCOME  OF ALL MEMBERS OF THE HOUSEHOLD.  For purposes of
this paragraph, a decrease in income shall not include any  decrease  in
income  resulting from the manner in which income is calculated pursuant
to any amendment to paragraph f of subdivision one of this section  made
on  or after April first, nineteen hundred eighty-seven. For purposes of
this paragraph, "adjusted rent" shall mean maximum rent less the  amount
set forth in a rent increase exemption order/tax abatement certificate.
  S  8. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on  or  after  such  date; provided, however, the provisions of sections
one, two, three and four of this act shall not affect the expiration  of
section 467-b of the real property tax law and shall be deemed to expire
therewith.