senate Bill S253

2013-2014 Legislative Session

Provides tax abatement related to the removal of lead paint

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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

S253 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง467-g, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1665A
2009-2010: S188

S253 - Bill Texts

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Provides tax abatement related to the removal of lead paint; defines terms.

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BILL NUMBER:S253

TITLE OF BILL:
An act
to amend the real property tax law, in relation to providing a tax
abatement related to the removal of leaded paint

PURPOSE OR GENERAL IDEA OF BILL:
Provides a tax abatement to landlords for the removal of leaded paint
from their residential properties.

SUMMARY OF SPECIFIC PROVISIONS:
Would amend the real property tax law by adding section 467-g. The
new section defines relevant terms and allows a partial tax
abatement of real property taxes for residential rental dwellings
where the owner removes leaded paint from the building.

EFFECTS OF PRESENT LAW WHICH THIS BILL WOULD ALTER::
This bill will amend the real property tax law by creating a partial
tax abatement of real property taxes for residential rental property
owners that remove leaded paint from their buildings.

JUSTIFICATION:
Lead paint has historically been documented as endangering the public
health by impairing the development of children. To help protect
against this harm, this bill provides an incentive, in the form of a
partial tax abatement of real property taxes, to landlords that
remove leaded paint from their buildings. By providing the tax
abatement, landlords will be able to defray a portion of the cost of
removing leaded paint from their buildings.

LEGISLATIVE HISTORY:
S.5809 of 2007
05/11/07 Referred to Local Government
S.1665A of 2011
01/11/11 REFERRED TO LOCAL GOVERNMENT
01/04/12 REFERRED TO LOCAL GOVERNMENT
02/10/12 AMEND AND RECOMMIT TO LOCAL GOVERNMENT
02/10/12 PRINT NUMBER 1665A

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Undetermined.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after January 1, 2015.

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

                                   253

                       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  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02078-01-3

S. 253                              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.

S. 253                              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.

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