S T A T E O F N E W Y O R K
________________________________________________________________________
8063
I N S E N A T E
June 9, 2016
___________
Introduced by Sen. GOLDEN -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the real property tax law, in relation to exemption from
rental increases and abatement of real property taxes on certain types
of housing occupied by low income senior citizens
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 4 of section 467-b of the real property tax
law, as amended by chapter 651 of the laws of 1988, is amended to read
as follows:
4. A. (1) The head of the household must apply every two years to the
appropriate rent control agency or administrative agency for a tax
abatement certificate on a form prescribed by said agency.
(2) UPON THE ADOPTION OF A LOCAL LAW, ORDINANCE, OR RESOLUTION BY THE
GOVERNING BOARD OF A MUNICIPALITY, ANY HEAD OF HOUSEHOLD THAT HAS BEEN
ISSUED A TAX ABATEMENT CERTIFICATE PURSUANT TO THIS SECTION FOR FIVE
CONSECUTIVE BENEFIT PERIODS, AND WHOSE INCOME AND RESIDENCE HAVE NOT
CHANGED SINCE THEIR LAST RENEWAL APPLICATION, SHALL BE ELIGIBLE TO FILE
A SHORT FORM RENEWAL. SUCH STATEMENT SHALL BE ON A FORM PRESCRIBED BY
THE APPROPRIATE RENT CONTROL AGENCY OR ADMINISTRATIVE AGENCY AND SHALL
INCLUDE THE FOLLOWING: (I) A SWORN STATEMENT CERTIFYING THAT SUCH HEAD
OF HOUSEHOLD CONTINUES TO BE ELIGIBLE TO RECEIVE SUCH CERTIFICATE AND
THAT THEIR INCOME AND RESIDENCE HAVE NOT CHANGED; AND (II) A CERTIF-
ICATION TO BE SIGNED BY THE APPLICANT STATING THAT ALL INFORMATION
CONTAINED IN THEIR STATEMENT IS TRUE AND CORRECT TO THE BEST OF THE
APPLICANT'S KNOWLEDGE AND BELIEF AND STATING THAT THEY UNDERSTAND THAT
THE WILLFUL MAKING OF ANY FALSE STATEMENT OF MATERIAL FACT THEREIN SHALL
SUBJECT THEM TO THE PROVISIONS OF LAW RELEVANT TO THE MAKING AND FILING
OF FALSE INSTRUMENTS AND LOSS OF THEIR BENEFIT, AND THAT SUBSEQUENT
REAPPLICATION SHALL BE AS A NEW APPLICANT.
(B) A tax abatement certificate setting forth an amount not in excess
of the increase in maximum rent or legal regulated rent for the taxable
period or such other amount as shall be determined under subdivision
three of this section shall be issued by said agency to each head of the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03560-03-6
S. 8063 2
household who is found to be eligible under this section on or before
the last date prescribed by law for the payment of the taxes or the
first installment thereof of any municipal corporation which has granted
an abatement of taxes. Copies of such certificate shall be issued to
the owner of the real property containing the dwelling unit of the head
of the household and to the collecting officer charged with the duty of
collecting the taxes of each municipal corporation which has granted the
abatement of taxes authorized by this section.
S 2. Subdivision 4 of section 467-c of the real property tax law, as
added by chapter 208 of the laws of 1975, is amended to read as follows:
4. A. (1) Any such local law or ordinance may provide that the eligi-
ble head of the household shall apply annually to the supervising agency
for a rent increase exemption order/tax abatement certificate on a form
to be prescribed and made available by the supervising agency.
(2) UPON THE ADOPTION OF A LOCAL LAW, ORDINANCE, OR RESOLUTION BY THE
GOVERNING BOARD OF A MUNICIPALITY, ANY HEAD OF HOUSEHOLD THAT HAS BEEN
ISSUED A TAX ABATEMENT CERTIFICATE PURSUANT TO THIS SECTION FOR FIVE
CONSECUTIVE BENEFIT PERIODS, AND WHOSE INCOME AND RESIDENCE HAVE NOT
CHANGED SINCE THEIR LAST RENEWAL APPLICATION, SHALL BE ELIGIBLE TO FILE
A SHORT FORM RENEWAL. SUCH STATEMENT SHALL BE ON A FORM PRESCRIBED BY
THE APPROPRIATE RENT CONTROL AGENCY OR ADMINISTRATIVE AGENCY AND SHALL
INCLUDE THE FOLLOWING: (I) A SWORN STATEMENT CERTIFYING THAT SUCH HEAD
OF HOUSEHOLD CONTINUES TO BE ELIGIBLE TO RECEIVE SUCH CERTIFICATE AND
THAT THEIR INCOME AND RESIDENCE HAVE NOT CHANGED; AND (II) A CERTIF-
ICATION TO BE SIGNED BY THE APPLICANT STATING THAT ALL INFORMATION
CONTAINED IN THEIR STATEMENT IS TRUE AND CORRECT TO THE BEST OF THE
APPLICANT'S KNOWLEDGE AND BELIEF AND STATING THAT THEY UNDERSTAND THAT
THE WILLFUL MAKING OF ANY FALSE STATEMENT OF MATERIAL FACT THEREIN SHALL
SUBJECT THEM TO THE PROVISIONS OF LAW RELEVANT TO THE MAKING AND FILING
OF FALSE INSTRUMENTS AND LOSS OF THEIR BENEFIT, AND THAT SUBSEQUENT
REAPPLICATION SHALL BE AS A NEW APPLICANT.
(B) The supervising agency shall approve or disapprove applications
and, if it approves, shall issue a rent increase exemption order/tax
abatement certificate. Copies of such order/certificate shall be issued
to the housing company managing the dwelling unit of the eligible head
of the household, to the eligible head of the household and to the
collecting officer charged with the duty of collecting the taxes of the
municipality.
S 3. This act shall take effect immediately; provided, however, that
the amendment to subdivision 4 of section 467-b of the real property tax
law made by section one of this act shall not affect the expiration of
such section and shall be deemed to expire therewith.