S T A T E O F N E W Y O R K
________________________________________________________________________
5122
2023-2024 Regular Sessions
I N A S S E M B L Y
March 2, 2023
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Introduced by M. of A. REYES, OTIS, EPSTEIN, SIMON, DE LOS SANTOS,
BORES, KELLES, MITAYNES, CRUZ -- Multi-Sponsored by -- M. of A. TAYLOR
-- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to implementing
automatic enrollment for the tax abatement program for rent-controlled
and rent-regulated property occupied by senior citizens
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 467-b of the real property tax law is amended by
adding a new subdivision 14 to read as follows:
14. A. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, ANY MUNI-
CIPALITY THAT ADOPTS A LOCAL LAW, RESOLUTION, OR ORDINANCE PURSUANT TO
SUBDIVISION TWO OF THIS SECTION MAY ADOPT, AFTER PUBLIC HEARING, A LOCAL
LAW, ORDINANCE OR RESOLUTION AUTHORIZING THE SUPERVISING AGENCY OF SUCH
MUNICIPALITY TO DEVELOP A PROGRAM TO AUTOMATICALLY ENROLL AND REENROLL
EVERY HEAD OF HOUSEHOLD, AS DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH B
OF SUBDIVISION ONE OF THIS SECTION, WHO IS ELIGIBLE FOR AN ABATEMENT OF
TAXES PURSUANT TO THE PROVISIONS OF THIS SECTION WHO HAS NOT OPTED OUT
OF SUCH AUTOMATIC ENROLLMENT PURSUANT TO THE PROVISIONS OF PARAGRAPH B
OF THIS SUBDIVISION.
B. THE COMMISSIONER SHALL DEVELOP AND IMPLEMENT A SYSTEM TO PROVIDE A
SUPERVISING AGENCY WITH THE INFORMATION NECESSARY TO DETERMINE IF A HEAD
OF HOUSEHOLD IS ELIGIBLE FOR A TAX ABATEMENT PURSUANT TO THIS SECTION.
THE COMMISSIONER SHALL PROVIDE A CHECK BOX FOR A TAXPAYER TO OPT-OUT OF
DATA SHARING AND AUTOMATIC ENROLLMENT PURSUANT TO THIS SUBDIVISION ON
THE INCOME TAX RETURN REQUIRED PURSUANT TO SECTION SIX HUNDRED FIFTY-ONE
OF THE TAX LAW.
§ 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law. Effective immediately,
the addition, amendment and/or repeal of any rule or regulation neces-
sary for the implementation of this act on its effective date are
authorized to be made and completed on or before such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.