Bill Text: NY A04160 | 2013-2014 | General Assembly | Introduced

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Bill Title: Authorizes municipalities in the county of Suffolk to establish programs for providing real property tax exemptions and abatements to landlords of senior citizens for the units occupied by the senior citizens; requires such abatements be passed through to seniors in the form of rent reductions.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2014-01-08 - referred to aging [A04160 Detail]

Download: New_York-2013-A04160-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4160
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 1, 2013
                                      ___________
       Introduced  by M. of A. RAIA -- Multi-Sponsored by -- M. of A. STEVENSON
         -- read once and referred to the Committee on Aging
       AN ACT to amend the real property tax law, in relation to a senior citi-
         zen rent exemption and tax abatement program within Suffolk county
         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 467-g to read as follows:
    3    S 467-G. TENANTS SIXTY-FIVE YEARS OF AGE OR OVER WITHIN SUFFOLK  COUN-
    4  TY. 1. ANY MUNICIPAL CORPORATION WITHIN SUFFOLK COUNTY IS HEREBY AUTHOR-
    5  IZED  TO  PROVIDE  A  PROGRAM  OF  SENIOR CITIZEN RENT EXEMPTION AND TAX
    6  ABATEMENT PROVIDED THE GOVERNING BOARD OF  SUCH  MUNICIPALITY,  AFTER  A
    7  PUBLIC HEARING THEREON, ADOPTS A LOCAL LAW OR ORDINANCE PROVIDING THERE-
    8  FOR.  SUCH  PROGRAM  SHALL  APPLY  TO PERSONS SIXTY-FIVE YEARS OF AGE OR
    9  OVER, WHO RESIDE IN RESIDENTIAL RENTAL PREMISES AND  WHO  ARE  HEADS  OF
   10  HOUSEHOLDS  WHOSE INCOMES FALL WITHIN SPECIFIED LIMITS TO BE ESTABLISHED
   11  BY SUCH LAW OR ORDINANCE.
   12    2. THE ELIGIBLE HEAD OF HOUSEHOLD SHALL APPLY EACH YEAR, PRIOR TO  THE
   13  TAXABLE STATUS DATE PRESCRIBED BY LAW, TO THE APPROPRIATE LOCAL ASSESSOR
   14  FOR  A  TAX  ABATEMENT  CERTIFICATE,  ON  A FORM PRESCRIBED BY THE STATE
   15  BOARD. AS A REQUIRED PART OF THE  APPLICATION  PROCESS,  EACH  APPLICANT
   16  SHALL  ALSO SUBMIT AN ACCESSORY AGREEMENT SIGNED BY HIS OR HER LANDLORD,
   17  ATTESTING TO THE LANDLORD'S WILLINGNESS TO PARTICIPATE IN  THE  PROGRAM.
   18  SUCH  AGREEMENT  SHALL  INCLUDE  THE  LANDLORD'S RESPONSIBILITIES TO (A)
   19  REDUCE THE TENANT'S RENT ON A MONTHLY BASIS BY ONE-TWELFTH OF THE AMOUNT
   20  OF THE ANNUAL EXEMPTION GRANTED, (B) REIMBURSE, TO THE RECEIVER OF TAXES
   21  OF THE MUNICIPAL CORPORATION WHICH GRANTED THE  EXEMPTION,  A  PRO-RATED
   22  PORTION OF THE TAX ABATEMENT IF HIS OR HER QUALIFYING TENANT SHOULD MOVE
   23  DURING  THE  TAXABLE  PERIOD  AND  (C)  PERMIT ALL QUALIFYING TENANTS TO
   24  PARTICIPATE IN THE PROGRAM.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05012-01-3
       A. 4160                             2
    1    3. A TAX ABATEMENT CERTIFICATE ESTABLISHING THE  AMOUNT  OF  EXEMPTION
    2  FOR THE TAXABLE PERIOD SHALL BE ISSUED TO EACH HEAD OF THE HOUSEHOLD WHO
    3  IS  ELIGIBLE.  COPIES OF THE CERTIFICATE SHALL BE ISSUED TO THE OWNER OF
    4  THE REAL PROPERTY CONTAINING THE RENTAL UNIT OF THE HEAD OF  THE  HOUSE-
    5  HOLD AND TO THE RECEIVER OF TAXES OF EACH MUNICIPALITY WHICH HAS GRANTED
    6  THE  ABATEMENT OF TAXES. THE EXEMPTION FOR THE TAX PERIOD SET IN THE TAX
    7  ABATEMENT CERTIFICATE SHALL BE DEDUCTED FROM THE TOTAL TAXES  LEVIED  BY
    8  THE MUNICIPALITY WHICH GRANTED THE ABATEMENT ON REAL PROPERTY CONTAINING
    9  THE RENTAL UNIT.
   10    4.  ANY  CONVICTION  OF  HAVING  MADE A WILLFUL FALSE STATEMENT IN THE
   11  APPLICATION FOR EXEMPTION PURSUANT TO THIS SECTION SHALL  BE  PUNISHABLE
   12  BY  A FINE OF NOT MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY THE
   13  APPLICANT SENIOR CITIZEN AND/OR HOMEOWNER FROM FURTHER EXEMPTIONS FOR  A
   14  PERIOD OF FIVE YEARS.
   15    5.  THE  PROVISIONS  OF THIS SECTION SHALL BE APPLICABLE TO ALL RENTAL
   16  UNITS WHICH COMPLY WITH ALL RELEVANT HOUSING CODES, LOCAL LAWS OR  ORDI-
   17  NANCES.
   18    S  2.  This  act shall take effect immediately and shall apply to real
   19  property having a taxable status date on or after such effective date.