senate Bill S130

2013-2014 Legislative Session

Prohibits landlords convicted of housing violations from claiming exemptions, credits or itemized deductions for such property on state tax returns

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to local government
Jan 09, 2013 referred to local government

S130 - Bill Details

See Assembly Version of this Bill:
A2385
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง497, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1006, A1815
2009-2010: S2591, A10501

S130 - Bill Texts

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Prohibits landlords convicted of housing violations from claiming exemptions, credits or itemized deductions for such property on state tax returns.

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BILL NUMBER:S130

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 adds section 497 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.
Subsection 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 violations receiving tax credits and subsidies
for rental properties. This bill would create a system where no tax
credits are given until violations are remediated.

PRIOR LEGISLATIVE HISTORY:
S.1006 of 2011
01/05/11 Referred to Local Government

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect on the one hundred eightieth day after
it shall have become a law; provided, however, that
effective immediately, the addition, amendment and/or repeal of any
rule or regulation necessary for the implementation of this act on
its effective date are authorized and directed to be made and
completed on or before such effective date.

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

                                   130

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

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 497 to read as follows:
  S  497.  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.
                                                           LBD01251-01-3

S. 130                              2

AGAINST A LANDLORD HAVE BEEN REMEDIATED, SUCH COURT SHALL ISSUE TO  SUCH
LANDLORD  A FORM PURSUANT TO REGULATIONS OF THE COMMISSIONER OF TAXATION
AND FINANCE CERTIFYING SUCH REMEDIATION. SUCH FORM SHALL BE  FILED  WITH
THE NEXT STATE TAX RETURN OF SUCH LANDLORD.
  (B)  REVISED  TAX  RETURNS  SHALL  NOT BE ACCEPTED FOR THAT PORTION OF
INCOME RELATING TO RENTAL PROPERTY SUBJECT TO THE PROHIBITIONS OF SUBDI-
VISION ONE OF THIS SECTION.
  S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law; provided, however, that effective immediate-
ly, the addition, amendment and/or repeal  of  any  rule  or  regulation
necessary  for  the implementation of this act on its effective date are
authorized and directed to be made  and  completed  on  or  before  such
effective date.

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