S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1475
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2021
                                ___________
 
 Introduced  by  M.  of  A.  REYES, OTIS, DE LA ROSA, EPSTEIN, GOTTFRIED,
   SIMON, CRUZ -- Multi-Sponsored by -- M. of A. TAYLOR -- read once  and
   referred to the Committee on Real Property Taxation
 
 AN  ACT  to amend the real property tax law, in relation to implementing
   automatic enrollment for the tax abatement program for rent-controlled
   and rent-regulated property occupied by senior citizens
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  467-b of the real property tax law is amended by
 adding a new subdivision 14 to read as follows:
   14. A. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, ANY MUNI-
 CIPALITY THAT ADOPTS A LOCAL LAW, RESOLUTION, OR ORDINANCE  PURSUANT  TO
 SUBDIVISION TWO OF THIS SECTION MAY ADOPT, AFTER PUBLIC HEARING, A LOCAL
 LAW,  ORDINANCE OR RESOLUTION AUTHORIZING THE SUPERVISING AGENCY OF SUCH
 MUNICIPALITY TO DEVELOP A PROGRAM TO AUTOMATICALLY ENROLL  AND  REENROLL
 EVERY  HEAD  OF HOUSEHOLD, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH B
 OF SUBDIVISION ONE OF THIS SECTION, WHO IS ELIGIBLE FOR AN ABATEMENT  OF
 TAXES  PURSUANT  TO THE PROVISIONS OF THIS SECTION WHO HAS NOT OPTED OUT
 OF SUCH AUTOMATIC ENROLLMENT PURSUANT TO THE PROVISIONS OF  PARAGRAPH  B
 OF THIS SUBDIVISION.
   B.  THE COMMISSIONER SHALL DEVELOP AND IMPLEMENT A SYSTEM TO PROVIDE A
 SUPERVISING AGENCY WITH THE INFORMATION NECESSARY TO DETERMINE IF A HEAD
 OF HOUSEHOLD IS ELIGIBLE FOR A TAX ABATEMENT PURSUANT TO  THIS  SECTION.
 THE  COMMISSIONER SHALL PROVIDE A CHECK BOX FOR A TAXPAYER TO OPT-OUT OF
 DATA SHARING AND AUTOMATIC ENROLLMENT PURSUANT TO  THIS  SUBDIVISION  ON
 THE INCOME TAX RETURN REQUIRED PURSUANT TO SECTION SIX HUNDRED FIFTY-ONE
 OF THE TAX LAW.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law. Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 authorized to be made and completed on or before such effective date.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD00119-01-1