S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8082
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 31, 2019
                                ___________
 
 Introduced  by  M.  of  A.  DE LA ROSA  -- read once and referred to the
   Committee on Labor
 
 AN ACT to amend the real property tax law,  in  relation  to  wages  and
   supplements for building service employees employed at certain proper-
   ties  held in the cooperative or condominium form of ownership receiv-
   ing a tax abatement

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 467-a of the real property tax law
 is  amended  by  adding three new paragraphs (i), (j) and (k) to read as
 follows:
   (I) "PREVAILING WAGE" MEANS THE RATE OF WAGES AND  SUPPLEMENTAL  BENE-
 FITS PAID IN THE LOCALITY TO WORKERS IN THE SAME TRADE OR OCCUPATION AND
 ANNUALLY DETERMINED BY THE COMPTROLLER IN ACCORDANCE WITH THE PROVISIONS
 OF SECTION TWO HUNDRED THIRTY-FOUR OF THE LABOR LAW.
   (J)  "QUALIFIED  PROPERTY"  MEANS  (I) A PROPERTY WITH AN AVERAGE UNIT
 ASSESSED VALUE OF LESS THAN OR EQUAL TO SIXTY THOUSAND DOLLARS; OR  (II)
 A PROPERTY WITH RESPECT TO WHICH AN APPLICANT HAS SUBMITTED AN AFFIDAVIT
 CERTIFYING  THAT  ALL  BUILDING  SERVICE  EMPLOYEES  EMPLOYED  OR  TO BE
 EMPLOYED AT THE PROPERTY SHALL RECEIVE THE  APPLICABLE  PREVAILING  WAGE
 FOR THE DURATION OF SUCH PROPERTY'S TAX ABATEMENT.
   (K)  "BUILDING  SERVICE  EMPLOYEE"  MEANS  ANY PERSON WHO IS REGULARLY
 EMPLOYED AT A BUILDING WHO PERFORMS WORK IN CONNECTION WITH THE CARE  OR
 MAINTENANCE  OF SUCH BUILDING. "BUILDING SERVICE EMPLOYEE" INCLUDES, BUT
 IS NOT LIMITED TO, WATCHMAN, GUARD, DOORMAN, BUILDING  CLEANER,  PORTER,
 HANDYMAN, JANITOR, GARDENER, GROUNDSKEEPER, ELEVATOR OPERATOR AND START-
 ER,  AND  WINDOW CLEANER, BUT SHALL NOT INCLUDE PERSONS REGULARLY SCHED-
 ULED TO WORK FEWER THAN EIGHT HOURS PER WEEK IN THE BUILDING.
   § 2. Paragraphs (f) and (g) of subdivision 2 of section 467-a  of  the
 real  property  tax  law,  paragraph (f) as amended by chapter 97 of the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13103-01-9
              

 A. 8082                             2
 
 laws of 2013, paragraph (g) as added by chapter 273 of the laws of 1996,
 are amended and a new paragraph (i) is added to read as follows:
   (f)  For  purposes  of this subdivision, a QUALIFIED property shall be
 deemed not to  be  receiving  complete  or  partial  real  property  tax
 exemption  or  tax  abatement  if  the QUALIFIED property is, or certain
 dwelling units therein are, receiving benefits pursuant to section  four
 hundred,  four  hundred  two,  four hundred four, four hundred six, four
 hundred eight, four  hundred  ten,  four  hundred  ten-a,  four  hundred
 twelve,  four hundred twelve-a, four hundred sixteen, four hundred eigh-
 teen, four hundred twenty-a, four hundred twenty-b, four  hundred  twen-
 ty-five, four hundred thirty-six, four hundred fifty-eight, four hundred
 fifty-eight-a,  four  hundred fifty-nine-c, four hundred sixty-two, four
 hundred sixty-seven, four hundred sixty-seven-b,  four  hundred  ninety-
 nine-bbb,  or  four  hundred ninety-nine-bbbb of this article, or if the
 QUALIFIED property is receiving a tax abatement but not a tax  exemption
 pursuant to section four hundred eighty-nine of this article.
   (g)  If the billable assessed value of a QUALIFIED property is reduced
 after the assessment roll becomes final, any abatement  already  granted
 pursuant  to  this section shall be adjusted accordingly. The difference
 between the original abatement  and  the  adjusted  abatement  shall  be
 deducted from any credit otherwise due.
   (I)  NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, BEGINNING IN
 THE FISCAL YEAR COMMENCING IN  CALENDAR  YEAR  TWO  THOUSAND  TWENTY  NO
 DWELLING  UNIT  IN  A  PROPERTY OTHER THAN A QUALIFIED PROPERTY SHALL BE
 ELIGIBLE TO RECEIVE A TAX ABATEMENT UNDER THIS SECTION.
   § 3. Paragraph (d) of subdivision 3 of section 467-a of the real prop-
 erty tax law, as added by chapter 273 of the laws of 1996, is amended to
 read as follows:
   (d) The commissioner of finance shall determine the form of the appli-
 cation and the information  which  it  shall  contain.  The  information
 contained in the application shall be provided with respect to the QUAL-
 IFIED  property  as  of  the  taxable status date for the fiscal year to
 which the application relates. Such information shall include, but  need
 not be limited to:
   (i)  physical  data,  such as a description of the QUALIFIED property,
 stating the number of stories, the number of dwelling  and  non-dwelling
 units,  unit designations with their locations, approximate area of each
 unit, number of rooms in each unit, common  interest  of  or  number  of
 shares allocated to each unit, and the total number of shares in a coop-
 erative apartment corporation;
   (ii)  the  names  and social security or tax identification numbers of
 owners of all units;
   (iii) the names and social security or tax identification  numbers  of
 sponsors owning units; and
   (iv)  the  name  and  address of the person designated by the board of
 directors or board of managers for receipt of notices issued pursuant to
 this section.
   § 4. Subdivisions 4, 7 and 8 of section 467-a of the real property tax
 law, subdivision 4 as amended by chapter 453 of the laws of 2011, subdi-
 vision 7 as amended by chapter 4 of the laws of 2013 and  subdivision  8
 as  separately amended by sections 11 and 19 of chapter 4 of the laws of
 2013, are amended to read as follows:
   4. Except in accordance with proper judicial  order  or  as  otherwise
 provided by law, neither the commissioner of finance, nor any officer or
 employee of a department of finance of a city having a population of one
 million  or  more,  nor any person who, pursuant to this subdivision, is

 A. 8082                             3
 
 authorized to inspect the application or statements in connection there-
 with required by this section, shall disclose or make known the contents
 of any such application or statements. Except as provided in this subdi-
 vision, 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 depart-
 ment of finance.   AN AFFIDAVIT CERTIFYING  THAT  ALL  BUILDING  SERVICE
 EMPLOYEES  EMPLOYED  OR  TO  BE EMPLOYED AT THE QUALIFIED PROPERTY SHALL
 RECEIVE THE APPLICABLE PREVAILING WAGE MAY BE PRODUCED IN ANY ACTION  OR
 PROCEEDING  IN  ANY  COURT  OR  BEFORE ANY ADMINISTRATIVE TRIBUNAL. SUCH
 AFFIDAVIT SHALL BE CONSIDERED A PUBLIC RECORD. Nothing in this  subdivi-
 sion  shall  be construed to prohibit delivery to an owner of a dwelling
 unit of a QUALIFIED property situated in a city having a  population  of
 one  million or more of a copy of any application or statements pertain-
 ing to such dwelling unit, upon request and with personally  identifying
 information  redacted. 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,  or  a  city  having  a
 population  of  one  million or more or any department thereof, provided
 any such application or statements are required for  official  business;
 nor  to prohibit the inspection for official business of any such appli-
 cation or statements by the tax commission of a city having a population
 of one million or more, or by the corporation  counsel  or  other  legal
 representative  of a city having a population of one million or more, or
 by any person engaged or retained by the department  of  finance  on  an
 independent  contract  basis; nor to prohibit the publication of statis-
 tics so classified as to prevent the identification  of  any  particular
 application  or statements. The foregoing provisions of this subdivision
 prohibiting disclosure of the contents  of  applications  or  statements
 shall  not  apply  to  physical  data relating to the QUALIFIED property
 described therein.
   7. The commissioner of finance shall be authorized to promulgate rules
 necessary to effectuate the purposes of  this  section.  Notwithstanding
 any  other provision of law to the contrary, such rules may include, but
 need not be limited to, denial, termination or revocation of any  abate-
 ment  pursuant  to this section if BUILDING SERVICE WORKERS ARE NOT PAID
 THE PREVAILING WAGE OR IF any dwelling unit in a QUALIFIED property held
 in the condominium form of ownership or a QUALIFIED property held in the
 cooperative form of ownership has real property taxes, water  and  sewer
 charges,  payments  in  lieu of taxes or other municipal charges due and
 owing, unless  such  real  property  taxes,  water  and  sewer  charges,
 payments in lieu of taxes or other municipal charges are currently being
 paid  in  timely  installments  pursuant to a written agreement with the
 department of finance or other appropriate agency.
   8. Except to the extent that the owner of a dwelling unit of a  QUALI-
 FIED  property  situated in a city having a population of one million or
 more may request a  redacted  copy  of  any  application  or  statements
 pertaining  to  such  dwelling  unit, as provided in subdivision four of
 this section, the information contained in applications or statements in
 connection therewith filed with the commissioner of finance pursuant  to
 subdivision three, three-a, three-b, three-c, three-d or three-e of this
 section  shall  not  be  subject  to disclosure under article six of the
 public officers law.
   § 5. This act shall take effect immediately.