Bill Text: NY A00367 | 2009-2010 | General Assembly | Introduced

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Bill Title: An act to amend the real property tax law, in relation to prohibiting landlords convicted of housing violations from claiming exemptions, credits or itemized deductions related to such rental property on state tax returns

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2010-04-13 - enacting clause stricken [A00367 Detail]

Download: New_York-2009-A00367-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          367
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 7, 2009
                                      ___________
       Introduced  by  M. of A. PERALTA, WALKER, CLARK -- Multi-Sponsored by --
         M. of A. ALFANO, BARRA, GREENE  --  read  once  and  referred  to  the
         Committee on Real Property Taxation
       AN  ACT  to  amend the real property tax law, in relation to prohibiting
         landlords convicted of housing violations  from  claiming  exemptions,
         credits  or  itemized  deductions  related  to such rental property on
         state tax returns
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  The  real  property  tax  law  is amended by adding a new
    2  section 496 to read as follows:
    3    S 496. HOUSING VIOLATIONS; NO EXEMPTIONS, CREDITS OR DEDUCTIONS.    1.
    4  NOTWITHSTANDING  ANY  CONTRARY PROVISION OF LAW OR REGULATION, ANY RESI-
    5  DENT OR NON-RESIDENT PROPERTY OWNER WHO HAS  BEEN  CONVICTED  MORE  THAN
    6  TWICE  FOR  HOUSING  VIOLATIONS  ON  RENTAL PROPERTY OWNED IN THIS STATE
    7  SHALL BE PROHIBITED FROM CLAIMING ON HIS OR HER  STATE  TAX  RETURN  ANY
    8  EXEMPTION,  CREDIT  OR  DEDUCTION  RELATED TO SUCH RENTAL PROPERTY UNTIL
    9  SUCH VIOLATIONS  HAVE  BEEN  REMEDIATED.  FAILURE  TO  COMPLY  WITH  THE
   10  PROVISIONS  OF THIS SECTION SHALL SUBJECT ANY UNDERPAYMENT OF TAX TO THE
   11  PENALTIES PURSUANT TO SUBSECTION (E) OF SECTION SIX HUNDRED  EIGHTY-FIVE
   12  OF THE TAX LAW.
   13    2.  UPON  THE  CONVICTION OF A LANDLORD FOR ANY HOUSING VIOLATION IN A
   14  COURT OF COMPETENT JURISDICTION, SUCH COURT SHALL ISSUE TO SUCH LANDLORD
   15  A FORM PURSUANT TO REGULATIONS  OF  THE  COMMISSIONER  OF  TAXATION  AND
   16  FINANCE  IDENTIFYING  SUCH  CONVICTION,  ANY  PRIOR CONVICTIONS, AND THE
   17  PROHIBITIONS OF SUBDIVISION ONE OF THIS  SECTION.  SUCH  FORM  SHALL  BE
   18  FILED  WITH  EACH STATE TAX RETURN OF SUCH CONVICTED LANDLORD UNTIL SUCH
   19  VIOLATIONS HAVE BEEN REMEDIATED AND CERTIFIED PURSUANT TO THE PROVISIONS
   20  OF SUBDIVISION THREE OF THIS SECTION.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00066-01-9
       A. 367                              2
    1    3.(A) UPON DECLARATION BY A COURT OF COMPETENT JURISDICTION THAT HOUS-
    2  ING VIOLATIONS FOR  WHICH  A  CONVICTION  HAD  PREVIOUSLY  BEEN  ENTERED
    3  AGAINST  A LANDLORD HAVE BEEN REMEDIATED, SUCH COURT SHALL ISSUE TO SUCH
    4  LANDLORD A FORM PURSUANT TO REGULATIONS OF THE COMMISSIONER OF  TAXATION
    5  AND  FINANCE  CERTIFYING SUCH REMEDIATION. SUCH FORM SHALL BE FILED WITH
    6  THE NEXT STATE TAX RETURN OF SUCH LANDLORD.
    7    (B) REVISED TAX RETURNS SHALL NOT BE  ACCEPTED  FOR  THAT  PORTION  OF
    8  INCOME RELATING TO RENTAL PROPERTY SUBJECT TO THE PROHIBITIONS OF SUBDI-
    9  VISION ONE OF THIS SECTION.
   10    S 2. This act shall take effect on the one hundred eightieth day after
   11  it shall have become a law; provided, however, that effective immediate-
   12  ly,  the  addition,  amendment  and/or  repeal of any rule or regulation
   13  necessary for the implementation of this act on its effective  date  are
   14  authorized  and  directed  to  be  made  and completed on or before such
   15  effective date.