S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1382
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2023
                                ___________
 
 Introduced by M. of A. ROZIC, PHEFFER AMATO -- read once and referred to
   the Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law and the administrative code of
   the  city  of  New  York, in relation to enacting the "sewage flooding
   prevention act"

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Short  title. This act shall be known and may be cited as
 the "sewage flooding prevention act".
   § 2. The real property tax law is amended by adding a new section  471
 to read as follows:
   §  471.  ABATEMENT  OF  TAXES FOR THE INSTALLATION OF CHECK VALVES FOR
 SEWER IMPROVEMENTS IN CITIES WITH A POPULATION OF ONE MILLION  OR  MORE.
 1.  IN  A  CITY WITH A POPULATION OF ONE MILLION OR MORE, ANY OWNER OF A
 DWELLING WHO INSTALLS A CHECK VALVE DEVICE TO PREVENT SEWAGE FROM  BACK-
 FLOWING  INTO  SUCH DWELLING SHALL RECEIVE AN ABATEMENT OF TAXES ON SUCH
 REAL PROPERTY EQUALING ONE-HALF, UP TO TWO THOUSAND DOLLARS TOWARDS  THE
 COST OF PURCHASING AND INSTALLING SUCH DEVICE.
   2.  ANY  NOT-FOR-PROFIT  ENTITY WHICH OWNS A BUILDING OF ANY TYPE OR A
 DWELLING IN A CITY WITH A POPULATION OF ONE MILLION OR  MORE  AND  WHICH
 INSTALLS  A  CHECK VALVE DEVICE TO PREVENT SEWAGE FROM BACK-FLOWING INTO
 SUCH BUILDING OR DWELLING SHALL RECEIVE AN ABATEMENT OF WATER AND  SEWER
 CHARGES  EQUALING ONE-HALF OF THE COST OF PURCHASING AND INSTALLING SUCH
 DEVICE, UP TO TWO THOUSAND DOLLARS.
   3. FOR THE PURPOSES OF THIS SECTION, THE TERM  "DWELLING"  SHALL  MEAN
 ANY BUILDING, STRUCTURE OR PORTION THEREOF WHICH IS OCCUPIED IN WHOLE OR
 IN  PART  AS  A  HOME, RESIDENCE OR SLEEPING PLACE FOR ONE OR MORE HUMAN
 BEINGS.
   4. THE NEW YORK CITY  DEPARTMENT  OF  ENVIRONMENTAL  PROTECTION  SHALL
 PROMULGATE ANY RULES AND REGULATIONS NECESSARY FOR THE IMPLEMENTATION OF
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00441-01-3
 A. 1382                             2
              

 
 THIS  SECTION,  INCLUDING  BUT  NOT  LIMITED TO, IDENTIFYING APPROPRIATE
 CHECK VALVE SYSTEMS.
   § 3. Subdivision e of section 24-514 of the administrative code of the
 city of New York is amended to read as follows:
   e.  Exemptions from sewer rents or charges. Any real property which is
 entitled to an exemption from the payment  of  water  rents  or  charges
 shall  also be exempt from payment of the sewer rents or charges imposed
 hereunder. IN ADDITION, ANY NOT-FOR-PROFIT ENTITY WHICH OWNS A  BUILDING
 OF  ANY TYPE OR A DWELLING IN A CITY WITH A POPULATION OF ONE MILLION OR
 MORE AND WHICH INSTALLS A CHECK VALVE  DEVICE  TO  PREVENT  SEWAGE  FROM
 BACK-FLOWING  INTO  SUCH BUILDING OR DWELLING SHALL RECEIVE AN ABATEMENT
 OF WATER AND SEWER CHARGES EQUALING ONE-HALF OF THE COST  OF  PURCHASING
 AND  INSTALLING  SUCH  DEVICE,  UP  TO  TWO  THOUSAND DOLLARS.   FOR THE
 PURPOSES OF THIS SUBDIVISION, THE TERM "DWELLING" SHALL MEAN ANY  BUILD-
 ING,  STRUCTURE OR PORTION THEREOF WHICH IS OCCUPIED IN WHOLE OR IN PART
 AS A HOME, RESIDENCE OR SLEEPING PLACE FOR ONE OR MORE HUMAN BEINGS.
   § 4. This act shall take effect on the one hundred eightieth day after
 it shall have become a law.