Bill Text: NY A05682 | 2009-2010 | General Assembly | Introduced
Bill Title: An act to amend the real property tax law, in relation to expanding eligibility of the tax abatement for rent-controlled and rent regulated property occupied by senior citizens and for property owned by certain housing companies and occupied by senior citizens
Spectrum: Strong Partisan Bill (Democrat 14-1)
Status: (Introduced - Dead) 2010-01-06 - referred to aging [A05682 Detail]
Download: New_York-2009-A05682-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 5682 2009-2010 Regular Sessions I N A S S E M B L Y February 17, 2009 ___________ Introduced by M. of A. BRENNAN, PHEFFER, ROBINSON, ORTIZ, J. RIVERA, CASTRO, DenDEKKER -- Multi-Sponsored by -- M. of A. ALFANO, COLTON, COOK, HOOPER, JOHN, SWEENEY -- read once and referred to the Committee on Aging AN ACT to amend the real property tax law, in relation to expanding eligibility of the tax abatement for rent-controlled and rent regu- lated property occupied by senior citizens and for property owned by certain housing companies and 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. Subdivision 2 of section 467-b of the real property tax 2 law, as amended by chapter 747 of the laws of 1985, is amended to read 3 as follows: 4 2. The governing body of any municipal corporation is hereby author- 5 ized and empowered to adopt, after public hearing, in accordance with 6 the provisions of this section, a local law, ordinance or resolution 7 providing for the abatement of taxes of said municipal corporation 8 imposed on real property containing a dwelling unit as defined herein by 9 one of the following amounts: (a) where the head of the household does 10 not receive a monthly allowance for shelter pursuant to the social 11 services law, an amount not in excess of that portion of any increase in 12 maximum rent or legal regulated rent which causes such maximum rent or 13 legal regulated rent to exceed one-third of the combined income of all 14 members of the household; or 15 (b) where the head of the household receives a monthly allowance for 16 shelter pursuant to the social services law, an amount not in excess of 17 that portion of any increase in maximum rent or legal regulated rent 18 which is not covered by the maximum allowance for shelter which such 19 person is entitled to receive pursuant to the social services law[.]; OR 20 (C) WHERE THE HEAD OF THE HOUSEHOLD DOES NOT RECEIVE A MONTHLY ALLOW- 21 ANCE FOR SHELTER PURSUANT TO THE SOCIAL SERVICES LAW AND AFTER THE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07379-01-9 A. 5682 2 1 ADOPTION OR AMENDMENT OF A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED 2 PURSUANT TO THIS SECTION TO PROVIDE FOR THE ABATEMENT OF TAXES, WHERE 3 THE COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD FOR THE INCOME TAX 4 YEAR IMMEDIATELY PRECEDING THE DATE OF MAKING APPLICATION IS EIGHTEEN 5 THOUSAND DOLLARS OR LESS, AN AMOUNT NOT IN EXCESS OF THAT PORTION OF ANY 6 INCREASE IN MAXIMUM RENT OR LEGAL REGULATED RENT WHICH CAUSES SUCH MAXI- 7 MUM RENT OR LEGAL REGULATED RENT TO EXCEED ONE-QUARTER OF THE COMBINED 8 INCOME OF ALL MEMBERS OF THE HOUSEHOLD. 9 S 2. Subparagraph 3 of paragraph d of subdivision 3 of section 467-b 10 of the real property tax law, as amended by section 1 of chapter 188 of 11 the laws of 2005, is amended to read as follows: 12 (3) where the head of the household does not receive a monthly allow- 13 ance for shelter pursuant to the social services law, the amount by 14 which the maximum rent or legal regulated rent of the subsequent dwell- 15 ing unit exceeds one-third of the combined income of all members of the 16 household; PROVIDED, HOWEVER, THAT A LOCAL LAW, ORDINANCE OR RESOLUTION 17 IS ADOPTED PURSUANT TO THIS SECTION TO ALLOW THAT WHEN THE COMBINED 18 INCOME TOTALS EIGHTEEN THOUSAND DOLLARS OR LESS, THE AMOUNT BY WHICH THE 19 MAXIMUM RENT OR LEGAL REGULATED RENT OF THE SUBSEQUENT DWELLING UNIT 20 EXCEEDS ONE-FOURTH OF THE COMBINED INCOME OF ALL MEMBERS OF THE HOUSE- 21 HOLD. 22 S 3. Subparagraph 3 of paragraph e of subdivision 3 of section 467-b 23 of the real property tax law, as amended by section 1 of chapter 188 of 24 the laws of 2005, is amended to read as follows: 25 (3) where the head of the household does not receive a monthly allow- 26 ance for shelter pursuant to the social services law, the amount by 27 which the maximum rent or legal regulated rent of the subsequent dwell- 28 ing unit exceeds one-third of the combined income of all members of the 29 household; PROVIDED, HOWEVER, THAT A LOCAL LAW, ORDINANCE OR RESOLUTION 30 IS ADOPTED PURSUANT TO THIS SECTION TO ALLOW THAT WHEN THE COMBINED 31 INCOME TOTALS EIGHTEEN THOUSAND DOLLARS OR LESS, THE AMOUNT BY WHICH THE 32 MAXIMUM RENT OR LEGAL REGULATED RENT OF THE SUBSEQUENT DWELLING UNIT 33 EXCEEDS ONE-FOURTH OF THE COMBINED INCOME OF ALL MEMBERS OF THE HOUSE- 34 HOLD. 35 S 4. Paragraph g of subdivision 3 of section 467-b of the real proper- 36 ty tax law, as amended by section 1 of chapter 188 of the laws of 2005, 37 is amended to read as follows: 38 g. notwithstanding any other provision of law to the contrary, where a 39 head of the household holds a current, valid tax abatement certificate 40 and, after the effective date of this paragraph, there is a permanent 41 decrease in the combined income of all members of the household in an 42 amount which exceeds twenty percent of such income as represented in 43 such head of the household's last approved application for a tax abate- 44 ment certificate or for renewal thereof, such head of the household may 45 apply for a redetermination of the amount set forth therein. Upon appli- 46 cation, such amount shall be redetermined so as to re-establish the 47 ratio of adjusted rent to income which existed at the time of approval 48 of such head of the household's last application for a tax abatement 49 certificate or for renewal thereof; provided, however, that in no event 50 shall the amount of the adjusted rent be redetermined to be (i) in the 51 case of a head of the household who does not receive a monthly allowance 52 for shelter pursuant to the social services law, less than one-third of 53 the combined income of all members of the household; [or] (ii) in the 54 case of a head of the household who receives a monthly allowance for 55 shelter pursuant to the social services law, less than the maximum 56 allowance for shelter which such head of the household is entitled to A. 5682 3 1 receive pursuant to such law OR, (III) IN THE CASE OF AN ELIGIBLE HEAD 2 OF THE HOUSEHOLD WHO DOES NOT RECEIVE A MONTHLY ALLOWANCE FOR SHELTER 3 PURSUANT TO THE SOCIAL SERVICES LAW AFTER THE ADOPTION OR AMENDMENT OF A 4 LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION TO 5 PROVIDE A RENT INCREASE EXEMPTION, WHEN THE COMBINED INCOME OF THE 6 HOUSEHOLD TOTALS EIGHTEEN THOUSAND DOLLARS OR LESS, LESS THAN ONE-QUAR- 7 TER OF THE COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD. For 8 purposes of this paragraph, a decrease in the combined income of all 9 members of the household shall not include any decrease in such income 10 resulting from the manner in which income is calculated pursuant to any 11 amendment to paragraph c of subdivision one of this section made on or 12 after April first, nineteen hundred eighty-seven. For purposes of this 13 paragraph, "adjusted rent" shall mean maximum rent or legal regulated 14 rent less the amount set forth in a tax abatement certificate. 15 S 5. Paragraph a of subdivision 3 of section 467-c of the real proper- 16 ty tax law, as amended by chapter 747 of the laws of 1985, is amended to 17 read as follows: 18 a. an eligible head of the household may obtain a rent increase 19 exemption order/tax abatement certificate entitling him to an exemption 20 from increases in the maximum rent otherwise payable in one of the 21 following amounts: 22 (1) where the eligible head of the household does not receive a month- 23 ly allowance for shelter pursuant to the social services law, the amount 24 by which increases in the maximum rent subsequent to such person's 25 eligibility date have resulted in the maximum rent exceeding one-third 26 of the combined income of all members of the household for the taxable 27 period, except that in no event shall a rent increase exemption 28 order/tax abatement certificate become effective prior to January first, 29 nineteen hundred seventy-six; or 30 (2) where the eligible head of the household receives a monthly allow- 31 ance for shelter pursuant to the social services law, an amount not 32 exceeding that portion of any increase in maximum rent subsequent to 33 such person's eligibility date which is not covered by the maximum 34 allowance for shelter which such person is entitled to receive pursuant 35 to the social services law[.]; OR 36 (3) NOTWITHSTANDING ANY OF THE PROVISIONS OF THIS SECTION, WHERE THE 37 HEAD OF THE HOUSEHOLD DOES NOT RECEIVE A MONTHLY ALLOWANCE FOR SHELTER 38 PURSUANT TO THE SOCIAL SERVICES LAW AND, AFTER THE ADOPTION OR AMENDMENT 39 OF A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION 40 TO PROVIDE A RENT INCREASE EXEMPTION ORDER/TAX ABATEMENT CERTIFICATE 41 WHERE THE COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD FOR THE INCOME 42 TAX YEAR IMMEDIATELY PRECEDING THE DATE OF MAKING APPLICATION IS EIGH- 43 TEEN THOUSAND DOLLARS OR LESS, AN AMOUNT NOT IN EXCESS OF THAT PORTION 44 OF ANY INCREASE IN MAXIMUM RENT OR LEGAL REGULATED RENT WHICH CAUSES 45 SUCH MAXIMUM RENT OR LEGAL REGULATED RENT TO EXCEED ONE-QUARTER OF THE 46 COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD. 47 S 6. Subparagraph 3 of paragraph b of subdivision 3 of section 467-c 48 of the real property tax law, as amended by chapter 420 of the laws of 49 1991, is amended to read as follows: 50 (3) where the head of the household does not receive a monthly allow- 51 ance for shelter pursuant to the social services law, the amount by 52 which the maximum rent or legal regulated rent of the subsequent dwell- 53 ing unit exceeds one-third of the combined income of all members of the 54 household; PROVIDED, HOWEVER, AFTER THE ADOPTION OR AMENDMENT OF A LOCAL 55 LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION TO PROVIDE 56 A RENT INCREASE EXEMPTION ORDER/TAX ABATEMENT CERTIFICATE WHEN THE A. 5682 4 1 COMBINED INCOME TOTALS EIGHTEEN THOUSAND DOLLARS OR LESS, THE AMOUNT BY 2 WHICH THE MAXIMUM RENT OR LEGAL REGULATED RENT OF THE SUBSEQUENT DWELL- 3 ING UNIT EXCEEDS ONE-FOURTH OF THE COMBINED INCOME OF ALL MEMBERS OF THE 4 HOUSEHOLD. 5 S 7. Paragraph d of subdivision 3 of section 467-c of the real proper- 6 ty tax law, as amended by chapter 594 of the laws of 2002, is amended to 7 read as follows: 8 d. notwithstanding any other provision of law to the contrary, where 9 [a] AN eligible head of the household holds a current, valid rent 10 increase exemption order/tax abatement certificate and, after the effec- 11 tive date of this paragraph, there is a permanent decrease in income in 12 an amount which exceeds twenty percent of such income as represented in 13 such eligible head of household's last approved application for a rent 14 increase exemption order/tax abatement certificate or for renewal there- 15 of, such eligible head of the household may apply for a redetermination 16 of the amount set forth therein. Upon application, such amount shall be 17 redetermined so as to re-establish the ratio of adjusted rent to income 18 which existed at the time of approval of such eligible head of the 19 household's last application for a rent increase exemption order/tax 20 abatement certificate or for renewal thereof; provided, however, that in 21 no event shall the amount of the adjusted rent be redetermined to be (i) 22 in the case of an eligible head of the household who does not receive a 23 monthly allowance for shelter pursuant to the social services law, less 24 than one-third of income; [or] (ii) in the case of an eligible head of 25 the household who receives a monthly allowance for shelter pursuant to 26 the social services law, less than the maximum allowance for shelter 27 which such eligible head of the household is entitled to receive pursu- 28 ant to law; OR (III) IN THE CASE OF AN ELIGIBLE HEAD OF THE HOUSEHOLD 29 WHO DOES NOT RECEIVE A MONTHLY ALLOWANCE FOR SHELTER PURSUANT TO THE 30 SOCIAL SERVICES LAW AFTER THE ADOPTION OR AMENDMENT OF A LOCAL LAW, 31 ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION TO PROVIDE A 32 RENT INCREASE EXEMPTION, WHEN THE COMBINED INCOME OF THE HEAD OF HOUSE- 33 HOLD TOTALS EIGHTEEN THOUSAND DOLLARS OR LESS, LESS THAN ONE-QUARTER OF 34 THE COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD. For purposes of 35 this paragraph, a decrease in income shall not include any decrease in 36 income resulting from the manner in which income is calculated pursuant 37 to any amendment to paragraph f of subdivision one of this section made 38 on or after April first, nineteen hundred eighty-seven. For purposes of 39 this paragraph, "adjusted rent" shall mean maximum rent less the amount 40 set forth in a rent increase exemption order/tax abatement certificate. 41 S 8. This act shall take effect on the first of January next succeed- 42 ing the date on which it shall have become a law and shall apply to 43 assessment rolls prepared on the basis of taxable status dates occurring 44 on or after such date; provided, however, the provisions of sections 45 one, two, three and four of this act shall not affect the expiration of 46 section 467-b of the real property tax law and shall be deemed to expire 47 therewith.