Bill Text: NY A02524 | 2011-2012 | General Assembly | Introduced

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Bill Title: Provides tax abatement related to the removal of lead paint; defines terms.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-07-11 - enacting clause stricken [A02524 Detail]

Download: New_York-2011-A02524-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2524
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 19, 2011
                                      ___________
       Introduced  by  M. of A. HOYT -- read once and referred to the Committee
         on Real Property Taxation
       AN ACT to amend the real property tax law, in relation  to  providing  a
         tax abatement related to the removal of leaded paint
         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.  PARTIAL TAX ABATEMENT FOR CERTAIN PROPERTY OWNERS FOR COSTS
    4  RELATED TO THE REMOVAL OF LEADED PAINT. 1. AS USED IN THIS SECTION:
    5    A. "REAL PROPERTY TAX YEAR" MEANS THE TWELVE-MONTH  PERIOD  FOR  WHICH
    6  REAL  PROPERTY TAXES ARE CHARGED; IN THE CITY OF NEW YORK THE REAL PROP-
    7  ERTY TAX YEAR IS JULY FIRST THROUGH JUNE THIRTIETH OF THE NEXT  CALENDAR
    8  YEAR.
    9    B. "SUPERVISING AGENCY" MEANS THE COMPTROLLER IN A MUNICIPALITY HAVING
   10  A COMPTROLLER; IN A MUNICIPALITY HAVING NO COMPTROLLER, THE CHIEF FISCAL
   11  OFFICER  OF  SUCH  MUNICIPALITY;  EXCEPT THAT IN THE CITY OF NEW YORK IT
   12  SHALL BE THE DEPARTMENT OF HOUSING PRESERVATION AND DEVELOPMENT.
   13    C. "LEADED PAINT" MEANS PAINT OR ANY SIMILAR SURFACE-COATING  MATERIAL
   14  CONTAINING  MORE  THAN ONE-HALF OF ONE PER CENTUM OF METALLIC LEAD BASED
   15  ON THE TOTAL WEIGHT OF THE CONTAINED SOLIDS OR DRIED PAINT FILM.
   16    D. "COST OF REMOVAL OF LEADED PAINT" MEANS COSTS INCURRED  FOR  EQUIP-
   17  MENT,  LABOR  AND  MATERIALS REQUIRED TO SAFELY REMOVE LEADED PAINT FROM
   18  INTERIOR SURFACES, WINDOW SILLS, WINDOW FRAMES OR PORCHES.
   19    2. THE GOVERNING BODY OF ANY MUNICIPAL CORPORATION IS  HEREBY  AUTHOR-
   20  IZED  AND  EMPOWERED  TO ADOPT, AFTER PUBLIC HEARING, IN ACCORDANCE WITH
   21  THE PROVISIONS OF THIS SECTION, A LOCAL LAW,  ORDINANCE,  OR  RESOLUTION
   22  PROVIDING  FOR  THE  ABATEMENT  OF  TAXES  OF SUCH MUNICIPAL CORPORATION
   23  IMPOSED ON REAL PROPERTY. SUCH ABATEMENT SHALL WORK AS FOLLOWS: AN OWNER
   24  SHALL BE ENTITLED TO A PARTIAL TAX ABATEMENT OF THE REAL PROPERTY  TAXES
   25  ASSESSED  AGAINST A RESIDENTIAL RENTAL DWELLING WHERE SUCH OWNER REMOVES
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05911-01-1
       A. 2524                             2
    1  LEADED PAINT FROM SUCH DWELLING. THE OWNER  OF  ANY  RESIDENTIAL  RENTAL
    2  DWELLING  WHICH IS RENTED OR LEASED OR OFFERED FOR RENTAL OR LEASE SHALL
    3  RECEIVE A RETROACTIVE PARTIAL ABATEMENT EQUAL TO THE LESSER OF: (I)  THE
    4  REAL  PROPERTY  TAXES  ASSESSED  AGAINST  THE  DWELLING WHERE SUCH OWNER
    5  REMOVES LEADED PAINT IN THE APPLICABLE REAL PROPERTY TAX YEAR, AND  (II)
    6  THE COST OF REMOVAL OF LEADED PAINT FROM SUCH DWELLING IN THE APPLICABLE
    7  REAL  PROPERTY  TAX  YEAR. THE AMOUNT OF THE ABATEMENT SHALL BE DEDUCTED
    8  FROM THE REAL PROPERTY TAXES LEVIED IN THE FOLLOWING REAL  PROPERTY  TAX
    9  YEAR ON THE DWELLING WHERE SUCH OWNER REMOVES LEADED PAINT.
   10    3.  A.  AN  APPLICATION FOR ABATEMENT PURSUANT TO THIS SECTION FOR ANY
   11  REAL PROPERTY TAX YEAR SHALL BE SUBMITTED TO THE SUPERVISING  AGENCY  BY
   12  THE  OWNER  OF THE AFFECTED PROPERTY FOR EACH REAL PROPERTY TAX YEAR FOR
   13  WHICH THE ABATEMENT IS SOUGHT.
   14    B. THE SUPERVISING AGENCY SHALL DETERMINE THE FORM AND CONTENT OF  THE
   15  APPLICATION AND THE INFORMATION IT SHALL CONTAIN. SUCH APPLICATION SHALL
   16  REQUIRE  AT  A  MINIMUM  THAT ANY OWNER SEEKING AN ABATEMENT PURSUANT TO
   17  THIS SECTION SHALL CERTIFY THAT, FOR THE YEAR  THE  ABATEMENT  IS  BEING
   18  SOUGHT,  LEADED PAINT EXISTED IN SUCH PROPERTY AND SUCH LEADED PAINT WAS
   19  REMOVED. IN ADDITION, THE SUPERVISING AGENCY IS AUTHORIZED TO AND  SHALL
   20  COLLECT ANY OTHER INFORMATION RELATING TO THE TAX ABATEMENT DESCRIBED IN
   21  THIS  SECTION.  THE SUPERVISING AGENCY SHALL BE PERMITTED, WHERE RECORDS
   22  ARE NOT AVAILABLE, TO ACCEPT SWORN AFFIDAVITS AND  OTHER  CERTIFICATIONS
   23  THAT THE INFORMATION PROVIDED IS CORRECT.
   24    C.  THE  SUPERVISING  AGENCY  SHALL  INFORM  IN  WRITING ANY OWNER WHO
   25  APPLIES FOR THE ABATEMENT PROVIDED FOR IN THIS SECTION OF THE AMOUNT  OF
   26  SUCH ABATEMENT NO LATER THAN THREE MONTHS AFTER RECEIVING A SUFFICIENTLY
   27  COMPLETED APPLICATION.
   28    4.  THE  SUPERVISING  AGENCY  IS AUTHORIZED AND DIRECTED TO PROMULGATE
   29  RULES AND REGULATIONS NECESSARY TO EFFECTUATE  THE  PROVISIONS  OF  THIS
   30  SECTION.
   31    5.  NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, THE SUPERVIS-
   32  ING AGENCY SHALL DENY, TERMINATE OR REVOKE ANY ABATEMENT APPLIED FOR  OR
   33  GRANTED  PURSUANT  TO THIS SECTION UPON A DETERMINATION THAT THE REMOVAL
   34  COST CERTIFIED BY THE OWNER AS THE COST PAID FOR THE REMOVAL  OF  LEADED
   35  PAINT  WAS  MATERIALLY  DIFFERENT  THAN  THE  COST ACTUALLY PAID BY SUCH
   36  OWNER.
   37    6. EXCEPT IN ACCORDANCE WITH PROPER JUDICIAL  ORDER  OR  AS  OTHERWISE
   38  PROVIDED BY LAW, NEITHER THE SUPERVISING AGENCY NOR AN EMPLOYEE THEREOF,
   39  NOR  ANY  PERSON  WHO,  PURSUANT  TO  THIS SUBDIVISION, IS AUTHORIZED TO
   40  INSPECT THE APPLICATION OR STATEMENTS IN CONNECTION  THEREWITH  REQUIRED
   41  BY  THIS  SECTION, SHALL DISCLOSE OR MAKE KNOWN THE CONTENTS OF ANY SUCH
   42  APPLICATION OR STATEMENTS. EXCEPT AS PROVIDED IN  THIS  SUBDIVISION  THE
   43  OFFICERS  CHARGED WITH THE CUSTODY OF ANY SUCH APPLICATION OR STATEMENTS
   44  SHALL NOT BE REQUIRED TO PRODUCE THEM IN ANY ACTION OR PROCEEDING IN ANY
   45  COURT OR BEFORE ANY ADMINISTRATIVE TRIBUNAL, BUT ANY SUCH APPLICATION OR
   46  STATEMENTS MAY BE PRODUCED ON  BEHALF  OF  THE  DEPARTMENT  OF  FINANCE.
   47  NOTHING  IN THIS SUBDIVISION SHALL BE CONSTRUED TO PROHIBIT THE DELIVERY
   48  OF A CERTIFIED COPY OF ANY SUCH APPLICATION OR STATEMENTS TO THE  UNITED
   49  STATES  OF  AMERICA  OR ANY DEPARTMENT THEREOF, THE STATE OF NEW YORK OR
   50  ANY DEPARTMENT THEREOF, PROVIDED ANY SUCH APPLICATION OR STATEMENTS  ARE
   51  REQUIRED FOR OFFICIAL BUSINESS; NOR TO PROHIBIT THE INSPECTION FOR OFFI-
   52  CIAL BUSINESS OF ANY SUCH APPLICATION OR STATEMENTS; NOR TO PROHIBIT THE
   53  PUBLICATION OF STATISTICS SO CLASSIFIED AS TO PREVENT THE IDENTIFICATION
   54  OF ANY PARTICULAR APPLICATION OR STATEMENTS.
   55    7.   THE  INFORMATION  CONTAINED  IN  APPLICATIONS  OR  STATEMENTS  IN
   56  CONNECTION THEREWITH, FILED WITH  THE  SUPERVISING  AGENCY  PURSUANT  TO
       A. 2524                             3
    1  SUBDIVISION  THREE  OF  THIS  SECTION SHALL NOT BE SUBJECT TO DISCLOSURE
    2  UNDER ARTICLE SIX OF THE PUBLIC OFFICERS LAW.
    3    S 2. This act shall take effect immediately and shall apply to assess-
    4  ment rolls prepared on the basis of taxable status dates occurring on or
    5  after January 1, 2012.