S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3292
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 22, 2021
                                ___________
 
 Introduced  by M. of A. DILAN -- read once and referred to the Committee
   on Aging
 
 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 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.
   § 2. Paragraph b of subdivision 1 of section 467-b of the real proper-
 ty tax law, as amended by 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-
 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;
   §  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 and paragraph (d) as added by chapter
 343 of the laws of 2016, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04893-01-1

 A. 3292                             2
 
 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.
   (d)(1) Provided, however, that in a city  with  a  population  of  one
 million  or  more,  a  head  of  the  household  who has received a rent
 increase exemption order that has expired and who, upon renewal applica-
 tion for the period commencing immediately  after  such  expiration,  is
 determined  to be ineligible for a rent increase exemption order because
 the combined income of all members of the household exceeds the  maximum
 amount  allowed  by  this section or the maximum rent or legal regulated
 rent does not exceed one-third of the combined income of all members  of
 the  household, may submit a new application during the following calen-
 dar year, and if such head of the household  receives  a  rent  increase
 exemption order that commences during such calendar year, the tax abate-
 ment  amount  for  such  order shall be calculated as if such prior rent
 increase exemption order had not  expired.  However,  no  tax  abatement
 benefits may be provided for the period of ineligibility.
   (2) No head of the household may receive more than three rent increase
 exemption  orders calculated as if a prior rent increase exemption order
 had not expired, as described in subparagraph one of this paragraph.
   § 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-

 A. 3292                             3
 
 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
 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.
   § 5. Paragraph a of subdivision 3 of section 467-b of the real proper-
 ty tax law, as separately amended by chapter 188 and chapter 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.
   § 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

 A. 3292                             4
 
 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.
   §  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
 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
   §  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
   § 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.
   § 10. This act shall take effect July 1, 2022; provided however, that:
   a.  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

 A. 3292                             5
 
 deemed to expire therewith, when upon such date section five of this act
 shall take effect; and
   b.  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
 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.