S T A T E   O F   N E W   Y O R K
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                                 7938--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              June 1, 2015
                               ___________

Introduced  by M. of A. GJONAJ, PICHARDO, CRESPO, SIMOTAS, BLAKE, DINOW-
  ITZ, SEPULVEDA, RODRIGUEZ, KEARNS, RYAN, WEPRIN, DenDEKKER,  KAMINSKY,
  DAVILA, BENEDETTO, ARROYO, SIMANOWITZ, TITONE, JOYNER, THIELE, MILLER,
  GOLDFEDER,  BRENNAN,  DILAN,  TITUS,  STECK,  SEAWRIGHT, HIKIND, COOK,
  PRETLOW, SKARTADOS, BRINDISI, PERRY, LENTOL,  ORTIZ,  ABBATE,  MOSLEY,
  FAHY, SOLAGES, HEVESI, SIMON, BARRON, SKOUFIS, RAMOS, CUSICK, LINARES,
  STIRPE,  ROBINSON,  NOLAN, RICHARDSON, LUPARDO, LAVINE, WOERNER, McDO-
  NALD, RIVERA, KIM, ROZIC, MOYA, BICHOTTE, HARRIS, ENGLEBRIGHT, ZEBROW-
  SKI, JEAN-PIERRE, HUNTER -- read once and referred to the Committee on
  Aging -- recommitted to the Committee  on  Aging  in  accordance  with
  Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the real property tax law, in relation to tax abatements
  for  dwelling units occupied by certain persons residing in rent-cont-
  rolled or rent regulated properties; and providing state aid to cities
  affected by such tax abatements

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

  Section  1.  The section heading 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:
  Tax abatement for rent-controlled and rent regulated property occupied
by  senior  citizens  or  persons  with disabilities OR PERSONS PAYING A
MAXIMUM RENT OR LEGAL REGULATED  RENT  WHICH  EXCEEDS  ONE-HALF  OF  THE
COMBINED INCOME OF ALL MEMBERS OF THEIR HOUSEHOLD.
  S 2. Paragraph b of subdivision 1 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:
  b. "Head of the household" means a person (i) who is  sixty-two  years
of  age  or  older,  or (ii) who qualifies as a person with a disability
pursuant to subdivision five of this section, OR (III) WHO PAYS A  MAXI-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09892-06-6
              

A. 7938--A                          2

MUM  RENT OR LEGAL REGULATED RENT WHICH EXCEEDS ONE-HALF OF THE COMBINED
INCOME OF ALL MEMBERS  OF  THEIR  HOUSEHOLD,  and  is  entitled  to  the
possession or to the use or occupancy of a dwelling unit;
  S  3.  Subdivision 2 of section 467-b of the real property tax law, as
amended by chapter 747 of the laws of 1985, paragraph (c)  as  added  by
chapter 553 of the laws of 2015, 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 QUALIFIES AS A PERSON PAYING A
MAXIMUM RENT OR LEGAL REGULATED  RENT  WHICH  EXCEEDS  ONE-HALF  OF  THE
COMBINED  INCOME  OF ALL MEMBERS OF THE HOUSEHOLD AND 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-HALF  OF THE COMBINED INCOME OF ALL MEMBERS OF THE
HOUSEHOLD; OR
  (C) 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.
  [(c)] Provided, however, that in a city of a population of one million
or more, where the head of household has been granted  a  rent  increase
exemption  order  that  is  in  effect as of January first, two thousand
fifteen or takes effect on or before July first, two  thousand  fifteen,
the  amount  determined by paragraph (a) of this subdivision shall be an
amount not in excess of the difference between the maximum rent or legal
regulated rent and the amount specified in such order,  as  adjusted  by
any other provision of this section.
  S 4. Paragraph a of subdivision 3 of section 467-b of the real proper-
ty  tax law, as amended by section 1 of part U of chapter 55 of the laws
of 2014, is amended to read as follows:
  a. for a dwelling unit where the head of the  household  is  a  person
sixty-two  years of age or older OR WHERE THE HEAD OF THE HOUSEHOLD PAYS
A MAXIMUM RENT OR LEGAL REGULATED RENT WHICH  EXCEEDS  ONE-HALF  OF  THE
COMBINED  INCOME OF ALL MEMBERS OF THE HOUSEHOLD, no tax abatement shall
be granted if the combined income of all members of  the  household  for
the income tax year immediately preceding the date of making application
exceeds  four  thousand dollars, or such other sum not more than twenty-
five thousand dollars beginning July first, two thousand  five,  twenty-
six thousand dollars beginning July first, two thousand six, twenty-sev-
en   thousand   dollars   beginning  July  first,  two  thousand  seven,
twenty-eight thousand dollars beginning July first, two thousand  eight,
twenty-nine  thousand  dollars  beginning July first, two thousand nine,
and fifty thousand dollars beginning July first, two thousand  fourteen,
as  may  be  provided  by the local law, ordinance or resolution adopted
pursuant to this section, provided that when the head of  the  household

A. 7938--A                          3

retires  before the commencement of such income tax year and the date of
filing the application, the income for such  year  may  be  adjusted  by
excluding salary or earnings and projecting his or her retirement income
over the entire period of such year.
  S 5. Paragraph a of subdivision 3 of section 467-b of the real proper-
ty  tax law, as separately amended by section 1 of chapter 188 and chap-
ter 205 of the laws of 2005, is amended to read as follows:
  a. for a dwelling unit where the head of the  household  is  a  person
sixty-two  years of age or older OR WHERE THE HEAD OF THE HOUSEHOLD PAYS
A MAXIMUM RENT OR LEGAL REGULATED RENT WHICH  EXCEEDS  ONE-HALF  OF  THE
COMBINED  INCOME OF ALL MEMBERS OF THE HOUSEHOLD, no tax abatement shall
be granted if the combined income of all members of  the  household  for
the income tax year immediately preceding the date of making application
exceeds  four  thousand dollars, or such other sum not more than twenty-
five thousand dollars beginning July first, two thousand  five,  twenty-
six thousand dollars beginning July first, two thousand six, twenty-sev-
en   thousand   dollars   beginning  July  first,  two  thousand  seven,
twenty-eight thousand dollars beginning July first, two thousand  eight,
and  twenty-nine  thousand  dollars  beginning  July first, two thousand
nine, as may be provided by  the  local  law,  ordinance  or  resolution
adopted  pursuant  to  this  section, provided that when the head of the
household retires before the commencement of such income  tax  year  and
the  date  of  filing  the  application, the income for such year may be
adjusted by excluding salary or  earnings  and  projecting  his  or  her
retirement income over the entire period of such year.
  S 6. Paragraph d of subdivision 1 of section 467-c of the real proper-
ty tax law, as separately amended by chapters 188 and 205 of the laws of
2005, and subparagraph 1 as amended by section 2 of part U of chapter 55
of the laws of 2014, is amended to read as follows:
  d.  "Eligible  head of the household" means (1) a person or his or her
spouse who is sixty-two years of age or older, OR A PERSON  WHO  PAYS  A
MAXIMUM  RENT  WHICH  EXCEEDS  ONE-HALF  OF  THE  COMBINED INCOME OF ALL
MEMBERS OF THE HOUSEHOLD, and is entitled to the possession  or  to  the
use and occupancy of a dwelling unit, provided, however, with respect to
a  dwelling which was subject to a mortgage insured or initially insured
by the federal government pursuant to section two  hundred  thirteen  of
the  National  Housing  Act, as amended "eligible head of the household"
shall be limited to that person or his or her spouse who was entitled to
possession or the use and occupancy of such dwelling unit at the time of
termination of such mortgage, and whose income when  combined  with  the
income  of all other members of the household, does not exceed six thou-
sand five hundred dollars for the taxable period, or such other sum  not
less  than sixty-five hundred dollars nor more than twenty-five thousand
dollars beginning July first, two  thousand  five,  twenty-six  thousand
dollars  beginning  July  first, two thousand six, twenty-seven thousand
dollars beginning July first, two thousand seven, twenty-eight  thousand
dollars  beginning  July first, two thousand eight, twenty-nine thousand
dollars beginning July first, two  thousand  nine,  and  fifty  thousand
dollars  beginning July first, two thousand fourteen, as may be provided
by local law; or (2) a person with  a  disability  as  defined  in  this
subdivision.
  S  7.  Subparagraph 1 of paragraph d of subdivision 1 of section 467-c
of the real property tax law, as separately amended by chapters 188  and
205 of the laws of 2005, is amended to read as follows:
  (1)  a  person  or  his or her spouse who is sixty-two years of age or
older, OR A PERSON WHO PAYS A MAXIMUM RENT WHICH EXCEEDS ONE-HALF OF THE

A. 7938--A                          4

COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD, and is entitled to  the
possession  or  to  the  use and occupancy of a dwelling unit, provided,
however, with respect to a dwelling which  was  subject  to  a  mortgage
insured  or  initially  insured  by  the  federal government pursuant to
section two hundred thirteen of the National  Housing  Act,  as  amended
"eligible  head of the household" shall be limited to that person or his
or her spouse who was entitled to possession or the use and occupancy of
such dwelling unit at the time of  termination  of  such  mortgage,  and
whose  income  when combined with the income of all other members of the
household, does not exceed six thousand five  hundred  dollars  for  the
taxable  period,  or  such  other  sum  not less than sixty-five hundred
dollars nor more than twenty-five thousand dollars beginning July first,
two thousand five, twenty-six thousand dollars beginning July first, two
thousand six, twenty-seven thousand dollars beginning  July  first,  two
thousand  seven, twenty-eight thousand dollars beginning July first, two
thousand eight, and twenty-nine thousand dollars beginning  July  first,
two thousand nine, as may be provided by local law; or
  S 8. Subparagraph (1) of paragraph a of subdivision 3 of section 467-c
of  the  real property tax law, as amended by chapter 747 of the laws of
1985, is amended to read as follows:
  (1) where the eligible head of the household WHO IS  EITHER  SIXTY-TWO
YEARS  OF  AGE OR OLDER OR IS DISABLED does not receive a monthly allow-
ance for shelter pursuant to the social  services  law,  the  amount  by
which  increases  in the maximum rent subsequent to such person's eligi-
bility date have resulted in the maximum rent exceeding one-third of the
combined income of all members of the household for the taxable period,
OR WHERE THE ELIGIBLE HEAD OF THE HOUSEHOLD IS A PERSON WHO PAYS A MAXI-
MUM RENT WHICH EXCEEDS ONE-HALF OF THE COMBINED INCOME OF ALL MEMBERS OF
THE HOUSEHOLD DOES NOT RECEIVE A MONTHLY ALLOWANCE FOR SHELTER  PURSUANT
TO THE SOCIAL SERVICES LAW, THE AMOUNT BY WHICH INCREASES IN THE MAXIMUM
RENT  SUBSEQUENT TO SUCH PERSON'S DATE HAVE RESULTED IN THE MAXIMUM RENT
EXCEEDING ONE-HALF OF THE COMBINED INCOME OF ALL MEMBERS OF  THE  HOUSE-
HOLD  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
  S  9.  The state comptroller shall annually pay to each city providing
real property tax abatements pursuant to sections 467-b and 467-c of the
real property tax law an amount equal to 10 per centum of the real prop-
erty tax revenue lost during the city fiscal year due to the implementa-
tion of the provisions  of  this  act.  Each  city  eligible  for  state
payments  pursuant  to  this section shall provide the state comptroller
with such information as he or she shall deem necessary.
  S 10. This act shall take effect July 1, 2016; provided however, that
  a. the amendments to section 467-b of the real property tax law,  made
by sections one, two, three and five of this act shall be subject to the
expiration and reversion of such section pursuant to section 17 of chap-
ter  576  of  the  laws of 1974, and shall expire and be deemed repealed
therewith;
  b. the amendments to paragraph a of subdivision 3 of section 467-b  of
the  real  property  tax  law, made by section four of this act shall be
subject to the expiration of such paragraph pursuant  to  section  4  of
part  U  of  chapter  55  of  the laws of 2014, as amended, and shall be
deemed to expire therewith, when upon such date section five of this act
shall take effect; and
  c. the amendments to subparagraph (1) of paragraph d of subdivision  1
of  section  467-c  of the real property tax law, made by section six of

A. 7938--A                          5

this act shall not affect the expiration of such  subparagraph  pursuant
to  section  4  of part U of chapter 55 of the laws of 2014, as amended,
and shall expire and be deemed repealed therewith, when upon  such  date
section seven of this act shall take effect.