S T A T E O F N E W Y O R K
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4014
2015-2016 Regular Sessions
I N S E N A T E
February 25, 2015
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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 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
AGAINST A LANDLORD HAVE BEEN REMEDIATED, SUCH COURT SHALL ISSUE TO SUCH
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03529-01-5
S. 4014 2
LANDLORD A FORM PURSUANT TO REGULATIONS OF THE COMMISSIONER 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.