Bill Text: NY A02629 | 2013-2014 | General Assembly | Introduced

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

Spectrum: Moderate Partisan Bill (Democrat 15-2)

Status: (Introduced - Dead) 2013-01-17 - referred to real property taxation [A02629 Detail]

Download: New_York-2013-A02629-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2629
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 17, 2013
                                      ___________
       Introduced  by  M.  of  A. MAISEL, ROBERTS, STEVENSON, JACOBS, WEPRIN --
         Multi-Sponsored by -- M.  of A. CLARK, MARKEY, SCHIMEL  --  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
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02078-01-3
       A. 2629                             2
    1  ASSESSED AGAINST A RESIDENTIAL RENTAL DWELLING WHERE SUCH OWNER  REMOVES
    2  LEADED  PAINT  FROM  SUCH  DWELLING. THE OWNER OF ANY RESIDENTIAL RENTAL
    3  DWELLING WHICH IS RENTED OR LEASED OR OFFERED FOR RENTAL OR LEASE  SHALL
    4  RECEIVE  A RETROACTIVE PARTIAL ABATEMENT EQUAL TO THE LESSER OF: (I) THE
    5  REAL PROPERTY TAXES ASSESSED  AGAINST  THE  DWELLING  WHERE  SUCH  OWNER
    6  REMOVES  LEADED PAINT IN THE APPLICABLE REAL PROPERTY TAX YEAR, AND (II)
    7  THE COST OF REMOVAL OF LEADED PAINT FROM SUCH DWELLING IN THE APPLICABLE
    8  REAL PROPERTY TAX YEAR. THE AMOUNT OF THE ABATEMENT  SHALL  BE  DEDUCTED
    9  FROM  THE  REAL PROPERTY TAXES LEVIED IN THE FOLLOWING REAL PROPERTY TAX
   10  YEAR ON THE DWELLING WHERE SUCH OWNER REMOVES LEADED PAINT.
   11    3. A. AN APPLICATION FOR ABATEMENT PURSUANT TO THIS  SECTION  FOR  ANY
   12  REAL  PROPERTY  TAX YEAR SHALL BE SUBMITTED TO THE SUPERVISING AGENCY BY
   13  THE OWNER OF THE AFFECTED PROPERTY FOR EACH REAL PROPERTY TAX  YEAR  FOR
   14  WHICH THE ABATEMENT IS SOUGHT.
   15    B.  THE SUPERVISING AGENCY SHALL DETERMINE THE FORM AND CONTENT OF THE
   16  APPLICATION AND THE INFORMATION IT SHALL CONTAIN. SUCH APPLICATION SHALL
   17  REQUIRE AT A MINIMUM THAT ANY OWNER SEEKING  AN  ABATEMENT  PURSUANT  TO
   18  THIS  SECTION  SHALL  CERTIFY  THAT, FOR THE YEAR THE ABATEMENT IS BEING
   19  SOUGHT, LEADED PAINT EXISTED IN SUCH PROPERTY AND SUCH LEADED PAINT  WAS
   20  REMOVED.  IN ADDITION, THE SUPERVISING AGENCY IS AUTHORIZED TO AND SHALL
   21  COLLECT ANY OTHER INFORMATION RELATING TO THE TAX ABATEMENT DESCRIBED IN
   22  THIS SECTION. THE SUPERVISING AGENCY SHALL BE PERMITTED,  WHERE  RECORDS
   23  ARE  NOT  AVAILABLE, TO ACCEPT SWORN AFFIDAVITS AND OTHER CERTIFICATIONS
   24  THAT THE INFORMATION PROVIDED IS CORRECT.
   25    C. THE SUPERVISING AGENCY  SHALL  INFORM  IN  WRITING  ANY  OWNER  WHO
   26  APPLIES  FOR THE ABATEMENT PROVIDED FOR IN THIS SECTION OF THE AMOUNT OF
   27  SUCH ABATEMENT NO LATER THAN THREE MONTHS AFTER RECEIVING A SUFFICIENTLY
   28  COMPLETED APPLICATION.
   29    4. THE SUPERVISING AGENCY IS AUTHORIZED  AND  DIRECTED  TO  PROMULGATE
   30  RULES  AND  REGULATIONS  NECESSARY  TO EFFECTUATE THE PROVISIONS OF THIS
   31  SECTION.
   32    5. NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, THE  SUPERVIS-
   33  ING  AGENCY SHALL DENY, TERMINATE OR REVOKE ANY ABATEMENT APPLIED FOR OR
   34  GRANTED PURSUANT TO THIS SECTION UPON A DETERMINATION THAT  THE  REMOVAL
   35  COST  CERTIFIED  BY THE OWNER AS THE COST PAID FOR THE REMOVAL OF LEADED
   36  PAINT WAS MATERIALLY DIFFERENT THAN  THE  COST  ACTUALLY  PAID  BY  SUCH
   37  OWNER.
   38    6.  EXCEPT  IN  ACCORDANCE  WITH PROPER JUDICIAL ORDER OR AS OTHERWISE
   39  PROVIDED BY LAW, NEITHER THE SUPERVISING AGENCY NOR AN EMPLOYEE THEREOF,
   40  NOR ANY PERSON WHO, PURSUANT  TO  THIS  SUBDIVISION,  IS  AUTHORIZED  TO
   41  INSPECT  THE  APPLICATION OR STATEMENTS IN CONNECTION THEREWITH REQUIRED
   42  BY THIS SECTION, SHALL DISCLOSE OR MAKE KNOWN THE CONTENTS OF  ANY  SUCH
   43  APPLICATION  OR  STATEMENTS.  EXCEPT AS PROVIDED IN THIS SUBDIVISION THE
   44  OFFICERS CHARGED WITH THE CUSTODY OF ANY SUCH APPLICATION OR  STATEMENTS
   45  SHALL NOT BE REQUIRED TO PRODUCE THEM IN ANY ACTION OR PROCEEDING IN ANY
   46  COURT OR BEFORE ANY ADMINISTRATIVE TRIBUNAL, BUT ANY SUCH APPLICATION OR
   47  STATEMENTS  MAY  BE  PRODUCED  ON  BEHALF  OF THE DEPARTMENT OF FINANCE.
   48  NOTHING IN THIS SUBDIVISION SHALL BE CONSTRUED TO PROHIBIT THE  DELIVERY
   49  OF  A CERTIFIED COPY OF ANY SUCH APPLICATION OR STATEMENTS TO THE UNITED
   50  STATES OF AMERICA OR ANY DEPARTMENT THEREOF, THE STATE OF  NEW  YORK  OR
   51  ANY  DEPARTMENT THEREOF, PROVIDED ANY SUCH APPLICATION OR STATEMENTS ARE
   52  REQUIRED FOR OFFICIAL BUSINESS; NOR TO PROHIBIT THE INSPECTION FOR OFFI-
   53  CIAL BUSINESS OF ANY SUCH APPLICATION OR STATEMENTS; NOR TO PROHIBIT THE
   54  PUBLICATION OF STATISTICS SO CLASSIFIED AS TO PREVENT THE IDENTIFICATION
   55  OF ANY PARTICULAR APPLICATION OR STATEMENTS.
       A. 2629                             3
    1    7.  THE  INFORMATION  CONTAINED  IN  APPLICATIONS  OR  STATEMENTS   IN
    2  CONNECTION  THEREWITH,  FILED  WITH  THE  SUPERVISING AGENCY PURSUANT TO
    3  SUBDIVISION THREE OF THIS SECTION SHALL NOT  BE  SUBJECT  TO  DISCLOSURE
    4  UNDER ARTICLE SIX OF THE PUBLIC OFFICERS LAW.
    5    S 2. This act shall take effect immediately and shall apply to assess-
    6  ment rolls prepared on the basis of taxable status dates occurring on or
    7  after January 1, 2015.