Bill Text: NY A05122 | 2023-2024 | General Assembly | Introduced

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Bill Title: Implements automatic enrollment for the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens; provides for a check box for a taxpayer to opt-out of data sharing and automatic enrollment on their tax return.

Spectrum: Partisan Bill (Democrat 10-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A05122 Detail]

Download: New_York-2023-A05122-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5122

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      March 2, 2023
                                       ___________

        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:

     1    Section 1. Section 467-b of the real property tax law  is  amended  by
     2  adding a new subdivision 14 to read as follows:
     3    14. a. Notwithstanding any provision of law to the contrary, any muni-
     4  cipality  that  adopts a local law, resolution, or ordinance pursuant to
     5  subdivision two of this section may adopt, after public hearing, a local
     6  law, ordinance or resolution authorizing the supervising agency of  such
     7  municipality  to  develop a program to automatically enroll and reenroll
     8  every head of household, as defined in subparagraph (i) of  paragraph  b
     9  of  subdivision one of this section, who is eligible for an abatement of
    10  taxes pursuant to the provisions of this section who has not  opted  out
    11  of  such  automatic enrollment pursuant to the provisions of paragraph b
    12  of this subdivision.
    13    b. The commissioner shall develop and implement a system to provide  a
    14  supervising agency with the information necessary to determine if a head
    15  of  household  is eligible for a tax abatement pursuant to this section.
    16  The commissioner shall provide a check box for a taxpayer to opt-out  of
    17  data  sharing  and  automatic enrollment pursuant to this subdivision on
    18  the income tax return required pursuant to section six hundred fifty-one
    19  of the tax law.
    20    § 2. This act shall take effect on the first of January next  succeed-
    21  ing the date on which it shall have become a law. Effective immediately,
    22  the  addition,  amendment and/or repeal of any rule or regulation neces-
    23  sary for the implementation of  this  act  on  its  effective  date  are
    24  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.
                                                                   LBD05554-01-3