The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6350--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              April 23, 2021
                                ___________
 
 Introduced  by Sens. BENJAMIN, ADDABBO, BAILEY, BROOKS, GOUNARDES, HOYL-
   MAN, KAPLAN, KAVANAGH, MANNION, RAMOS,  REICHLIN-MELNICK,  SALAZAR  --
   read  twice  and  ordered printed, and when printed to be committed to
   the Committee on Local Government  --  reported  favorably  from  said
   committee  and  committed  to  the  Committee  on Finance -- 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.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11073-02-1

 S. 6350--A                          2
 
   (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
 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

 S. 6350--A                          3
 
 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
 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-

 S. 6350--A                          4

 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.
   § 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.