S T A T E O F N E W Y O R K
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2524
2011-2012 Regular Sessions
I N A S S E M B L Y
January 19, 2011
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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.