S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1041
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 13, 2023
                                ___________
 
 Introduced  by  M. of A. PEOPLES-STOKES -- read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation  to  providing  a
   tax abatement related to the removal of leaded paint
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 467-m to read as follows:
   §  467-M.  ABATEMENT OF REAL PROPERTY TAXES FOR THE COST OF LEAD-BASED
 PAINT REMEDIATION TO CERTAIN RESIDENTIAL RENTAL BUILDINGS.  1.  RESIDEN-
 TIAL  RENTAL  BUILDINGS  WHERE LEAD-BASED PAINT REMEDIATION IS COMPLETED
 SUBSEQUENT TO THE EFFECTIVE DATE OF A LOCAL LAW  OR  RESOLUTION  ADOPTED
 PURSUANT  TO THIS SECTION SHALL RECEIVE A REAL PROPERTY TAX ABATEMENT TO
 THE EXTENT PROVIDED IN THIS SECTION. AFTER A PUBLIC HEARING, THE GOVERN-
 ING BOARD OF A CITY MAY ADOPT A LOCAL LAW TO GRANT THE ABATEMENT AUTHOR-
 IZED PURSUANT TO THIS SECTION. A COPY OF SUCH LOCAL  LAW  OR  RESOLUTION
 SHALL BE FILED WITH THE COMMISSIONER AND THE ASSESSOR OF SUCH CITY.
   2. AS USED IN THIS SECTION:
   A.  "LEAD-BASED  PAINT  REMEDIATION"  SHALL  MEAN  ANY SET OF MEASURES
 DESIGNED TO PERMANENTLY ELIMINATE LEAD-BASED PAINT OR  LEAD-BASED  PAINT
 HAZARDS.   REMEDIATION INCLUDES: (I) THE REMOVAL OF LEAD-BASED PAINT AND
 DUST LEAD HAZARDS, THE PERMANENT ENCLOSURE  OR  ENCAPSULATION  OF  LEAD-
 BASED  PAINT,  THE  REPLACEMENT  OF  COMPONENTS OR FIXTURES PAINTED WITH
 LEAD-BASED PAINT, AND THE REMOVAL OR  PERMANENT  COVERING  OF  SOIL-LEAD
 HAZARDS;  AND (II) ALL PREPARATION, CLEANUP, DISPOSAL AND POST ABATEMENT
 CLEARANCE TESTING ASSOCIATED WITH SUCH MEASURES. REMEDIATION  SHALL  NOT
 INCLUDE  RENOVATION,  REMODELING,  LANDSCAPING OR OTHER ACTIVITIES, WHEN
 SUCH ACTIVITIES ARE NOT DESIGNED  TO  PERMANENTLY  ELIMINATE  LEAD-BASED
 PAINT HAZARDS, BUT, INSTEAD, ARE DESIGNED TO REPAIR, RESTORE, OR REMODEL
 A  GIVEN  STRUCTURE  OR DWELLING, EVEN THOUGH THESE ACTIVITIES MAY INCI-
 DENTALLY RESULT IN  A  REDUCTION  OR  ELIMINATION  OF  LEAD-BASED  PAINT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00050-01-3
              

 A. 1041                             2
 
 HAZARDS.  FURTHERMORE,  REMEDIATION  DOES  NOT INCLUDE INTERIM CONTROLS,
 OPERATIONS AND MAINTENANCE ACTIVITIES, OR OTHER MEASURES AND  ACTIVITIES
 DESIGNED  TO  TEMPORARILY,  BUT NOT PERMANENTLY, REDUCE LEAD-BASED PAINT
 HAZARDS.
   B.  "ASSESSOR"  SHALL HAVE THE SAME MEANING AS PROVIDED IN SUBDIVISION
 THREE OF SECTION ONE HUNDRED TWO OF THIS CHAPTER, PROVIDED THAT THE CITY
 MAY DESIGNATE AN AGENCY OR PERSON TO EXERCISE THE FUNCTIONS, POWERS  AND
 DUTIES TASKED TO THE ASSESSOR PURSUANT TO THIS SECTION.
   C.  "RESIDENTIAL  RENTAL  BUILDING"  SHALL MEAN A RESIDENTIAL BUILDING
 WITH THREE OR MORE DWELLING UNITS, OTHER THAN A HOTEL, WHICH  IS  EITHER
 RENTED  OR  LEASED,  TO  BE OCCUPIED, OR IS OCCUPIED AS THE RESIDENCE OR
 HOME OF THREE OR MORE FAMILIES LIVING INDEPENDENTLY OF EACH OTHER.
   D. "COST  OF  LEAD-BASED  PAINT  REMEDIATION"  SHALL  MEAN  THE  COSTS
 INCURRED  TO  SAFELY  REMOVE LEADED PAINT FROM INTERIOR SURFACES, WINDOW
 SILLS, WINDOW FRAMES OR PORCHES.
   3. A. SUCH RESIDENTIAL RENTAL BUILDING SHALL RECEIVE AN  ABATEMENT  IN
 AN  AMOUNT  EQUAL  TO  THE  COST  OF  THE  LEAD-BASED PAINT REMEDIATION,
 PROVIDED THAT THE GOVERNING BODY  OF  THE  CITY  MAY  ESTABLISH  MAXIMUM
 DOLLAR  LIMITS  FOR SPECIFIED ITEMS OF COST THROUGH ITS LOCAL LAW. ADDI-
 TIONALLY, SUCH GOVERNING BODY MAY ESTABLISH A  MAXIMUM  TOTAL  ABATEMENT
 AMOUNT GRANTED PER RESIDENTIAL RENTAL BUILDING.
   B.  THE  ABATEMENT  SHALL  BE PAID OVER A MAXIMUM PERIOD OF TWO YEARS,
 PROVIDED THAT, NOTWITHSTANDING PARAGRAPH A OF THIS SUBDIVISION, THE  TAX
 ABATEMENT  SHALL NOT EXCEED THE TAX LIABILITY FOR THE RESIDENTIAL RENTAL
 BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT IS TAKEN.
   C. NO SUCH ABATEMENT SHALL BE GRANTED FOR THE LEAD-BASED PAINT REMEDI-
 ATION UNLESS:
   (I) THE LEAD-BASED  PAINT  REMEDIATION  COMMENCED  SUBSEQUENT  TO  THE
 EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDI-
 VISION ONE OF THIS SECTION;
   (II)  THE  LEAD-BASED  PAINT  REMEDIATION  WAS  PERFORMED BY FIRMS AND
 PERSONNEL CERTIFIED TO PERFORM LEAD-BASED PAINT ACTIVITIES IN ACCORDANCE
 WITH REGULATIONS ISSUED BY THE UNITED  STATES  ENVIRONMENTAL  PROTECTION
 AGENCY  AT  SUBPART  L  OF  40 C.F.R. PART 745 FOR THE ABATEMENT OF LEAD
 HAZARDS; AND
   (III) THE RESIDENTIAL RENTAL BUILDING DOES  NOT  HAVE  ANY  DELINQUENT
 CITY  TAXES  AS OF THE TAXABLE STATUS DATE APPLICABLE TO THE TAX ROLL ON
 WHICH AN ABATEMENT IS APPLIED, OR AS OF SUCH LATER DATE AS SPECIFIED  BY
 LOCAL LAW.
   4.  SUCH ABATEMENT SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER
 OF SUCH BUILDING ON A FORM PRESCRIBED BY THE COMMISSIONER. THE  APPLICA-
 TION  SHALL BE FILED WITH THE ASSESSOR OF THE CITY, BEFORE THE APPROPRI-
 ATE TAXABLE STATUS DATE  OF  SUCH  CITY  AND  WITHIN  ONE  YEAR  OF  THE
 COMPLETION  OF  THE  LEAD PAINT REMEDIATION. SUCH APPLICATION SHALL AT A
 MINIMUM INCLUDE:
   A. SWORN STATEMENTS BY THE FIRM WHO  PERFORMED  THE  LEAD-BASED  PAINT
 REMEDIATION  ON  THE  PROPERTY  AND  THE PROPERTY OWNER ATTESTING TO THE
 COMPLETION OF THE LEAD-BASED PAINT REMEDIATION FOR WHICH  THE  ABATEMENT
 IS SOUGHT;
   B.  A  COPY  OF  THE  CERTIFICATION BY THE UNITED STATES ENVIRONMENTAL
 PROTECTION AGENCY OF THE FIRM THAT PERFORMED  LEAD-BASED  PAINT  REMEDI-
 ATION; AND
   C.  A  SUMMARY OF THE COMPLETED LEAD-BASED PAINT REMEDIATION WORK WITH
 THE ITEMIZED COST OF LEAD-BASED PAINT REMEDIATION  FROM  THE  FIRM  THAT
 PERFORMED THE LEAD-BASED REMEDIATION AND PROOF OF PAYMENT.
 A. 1041                             3
 
   5.  IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN ABATEMENT PURSU-
 ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
 RESIDENTIAL RENTAL BUILDING SHALL RECEIVE AN ABATEMENT OF PROPERTY TAXES
 AS PROVIDED IN THIS SECTION COMMENCING WITH  THE  PROPERTY  TAXES  BASED
 UPON  THE  TAXABLE  STATUS  DATE REFERRED TO IN SUBDIVISION FOUR OF THIS
 SECTION. AFTER APPROVING AN APPLICATION, THE ASSESSOR  SHALL  INFORM  IN
 WRITING  ANY  OWNER  WHO  APPLIES FOR THE ABATEMENT PROVIDED FOR IN THIS
 SECTION OF THE AMOUNT OF SUCH AS  SOON  AS  PRACTICABLE.  A  RESIDENTIAL
 RENTAL  BUILDING SHALL ONLY BE ELIGIBLE TO RECEIVE AN ABATEMENT PURSUANT
 TO THIS SECTION FOR ONE LEAD-BASED PAINT REMEDIATION PROJECT.
   6. THE INFORMATION CONTAINED IN APPLICATIONS  OR  STATEMENTS  MADE  IN
 CONNECTION  THEREWITH,  FILED  WITH THE ASSESSOR PURSUANT TO SUBDIVISION
 FOUR OF THIS SECTION SHALL NOT BE SUBJECT TO  DISCLOSURE  UNDER  ARTICLE
 SIX OF THE PUBLIC OFFICERS LAW.
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on the basis of taxable status dates occurring on or
 after January 1, 2024.