The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7434--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 7, 2021
                                ___________
 
 Introduced  by M. of A. DE LA ROSA, BRAUNSTEIN -- read once and referred
   to the Committee on  Labor  --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 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.  Paragraph (a) of subdivision 1 of  section  467-a  of  the
 real  property  tax law, as amended by chapter 4 of the laws of 2013, is
 amended to read as follows:
   (a) "Applicant" means the board of managers of a  condominium  or  the
 board  of  directors  of  a  cooperative apartment corporation, provided
 that, in addition, the commissioner  of  finance  [may]  SHALL  by  rule
 designate the owner of a dwelling unit (THE "UNIT OWNER") OR SHAREHOLDER
 OF  THE  CORPORATION  HAVING  THE  PROPRIETARY LEASE FOR AN APARTMENT (A
 "SHAREHOLDER") as an applicant FOR THE  LIMITED  PURPOSE  OF  SUBMITTING
 INFORMATION  TO VERIFY THE PRIMARY RESIDENCE OF THE UNIT OWNER OR SHARE-
 HOLDER.
   § 2.  Subdivision 1 of section 467-a of the real property tax  law  is
 amended  by  adding four new paragraphs (i), (j), (k) and (l) 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  FISCAL  OFFICER  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 AN AVERAGE UNIT ASSESSED VALUE OF MORE THAN SIXTY  THOU-
 SAND DOLLARS AND LESS THAN OR EQUAL TO ONE HUNDRED THOUSAND DOLLARS, AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11073-03-1

 A. 7434--A                          2
 
 LESS  THAN  THIRTY  DWELLING  UNITS; OR (III) A PROPERTY WITH RESPECT TO
 WHICH AN APPLICANT HAS SUBMITTED AN AFFIDAVIT CERTIFYING THAT ALL BUILD-
 ING SERVICE EMPLOYEES EMPLOYED OR TO BE EMPLOYED AT THE  PROPERTY  SHALL
 RECEIVE  THE APPLICABLE PREVAILING WAGE FOR THE DURATION OF SUCH PROPER-
 TY'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.
   (L) "FISCAL OFFICER" MEANS THE COMPTROLLER OF THE CITY OF NEW YORK.
   §  3.  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
 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-TWO  NO
 DWELLING  UNIT  IN  A  PROPERTY OTHER THAN A QUALIFIED PROPERTY SHALL BE
 ELIGIBLE TO RECEIVE A TAX ABATEMENT UNDER THIS SECTION.
   § 4. Paragraphs (b) and (d) of subdivision 3 of section 467-a  of  the
 real property tax law, paragraph (b) as amended by chapter 4 of the laws
 of  2013, paragraph (d) as added by chapter 273 of the laws of 1996, are
 amended to read as follows:
   (b) An application for an abatement pursuant to this section shall  be
 submitted  to  the commissioner of finance by the board of managers of a
 condominium or the board of directors of a cooperative apartment  corpo-
 ration,  provided  that  the commissioner of finance may by rule require
 the UNIT owner OR SHAREHOLDER of a dwelling unit to submit  an  applica-
 tion to supplement information contained in the application submitted by
 the  board  of  managers of a condominium or the board of directors of a
 cooperative apartment corporation and may by rule apply and  adjust,  as
 appropriate,  any provisions of this section that relate to applications
 submitted by such boards to applications submitted by such owners.   THE
 COMMISSIONER  OF  FINANCE  SHALL  BY  RULE REQUIRE THE UNIT OWNER OR THE

 A. 7434--A                          3
 
 SHAREHOLDER OF A DWELLING UNIT TO CERTIFY THE PRIMARY RESIDENCE OF  SUCH
 UNIT OWNER OR SHAREHOLDER.
   (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.
   § 5. 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
 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

 A. 7434--A                          4

 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.
   § 6. Section 467-a of the real property tax law is amended by adding a
 new subdivision 10 to read as follows:
   10. THE FISCAL OFFICER, AS DEFINED IN SECTION TWO  HUNDRED  THIRTY  OF
 THE  LABOR  LAW,  SHALL  HAVE  THE POWER TO CONDUCT AN INVESTIGATION AND
 HEARING AND FILE A FINAL DETERMINATION AS TO THE PAYMENT OF  WAGES  OWED
 BY  AN  OWNER, SUCCESSOR, OR ANY EMPLOYER OF BUILDING SERVICE EMPLOYEES,
 AS PROVIDED UNDER SUBDIVISIONS ONE, FOUR, FIVE, SIX, EIGHT AND  NINE  OF
 SECTION TWO HUNDRED THIRTY-FIVE OF THE LABOR LAW.
   § 7. This act shall take effect immediately.