Bill Text: NY A08862 | 2019-2020 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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 and 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 9-0)

Status: (Introduced - Dead) 2020-01-13 - print number 8862a [A08862 Detail]

Download: New_York-2019-A08862-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8862

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                    December 18, 2019
                                       ___________

        Introduced  by M. of A. REYES -- 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, a super-
     4  vising agency of any municipality that adopts a local  law,  resolution,
     5  or ordinance pursuant to subdivision two of this section shall develop a
     6  program to automatically enroll and reenroll every head of household, as
     7  defined  in  subparagraph  (i) of paragraph b of subdivision one of this
     8  section, who is eligible for an  abatement  of  taxes  pursuant  to  the
     9  provisions  of  this  section  who  has  not opted out of such automatic
    10  enrollment pursuant to the provisions of paragraph b  of  this  subdivi-
    11  sion.
    12    b.  The commissioner shall develop and implement a system to provide a
    13  supervising agency with the information necessary to determine if a head
    14  of household is eligible for a tax abatement pursuant to  this  section.
    15  The  commissioner shall provide a check box for a taxpayer to opt-out of
    16  data sharing and automatic enrollment pursuant to  this  subdivision  on
    17  the income tax return required pursuant to section six hundred fifty-one
    18  of the tax law.
    19    §  2. This act shall take effect on the first of January next succeed-
    20  ing the date on which it shall have become a law. Effective immediately,
    21  the addition, amendment and/or repeal of any rule or  regulation  neces-
    22  sary  for  the  implementation  of  this  act  on its effective date are
    23  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.
                                                                   LBD14141-01-9