Bill Text: NY A09291 | 2011-2012 | General Assembly | Introduced
Bill Title: Provides tax abatement related to the removal of lead paint; defines terms.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-02-14 - referred to real property taxation [A09291 Detail]
Download: New_York-2011-A09291-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 9291 I N A S S E M B L Y February 14, 2012 ___________ Introduced by M. of A. PEOPLES-STOKES -- 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 26 LEADED PAINT FROM SUCH DWELLING. THE OWNER OF ANY RESIDENTIAL RENTAL 27 DWELLING WHICH IS RENTED OR LEASED OR OFFERED FOR RENTAL OR LEASE SHALL 28 RECEIVE A RETROACTIVE PARTIAL ABATEMENT EQUAL TO THE LESSER OF: (I) THE 29 REAL PROPERTY TAXES ASSESSED AGAINST THE DWELLING WHERE SUCH OWNER 30 REMOVES LEADED PAINT IN THE APPLICABLE REAL PROPERTY TAX YEAR, AND (II) 31 THE COST OF REMOVAL OF LEADED PAINT FROM SUCH DWELLING IN THE APPLICABLE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05911-01-1 A. 9291 2 1 REAL PROPERTY TAX YEAR. THE AMOUNT OF THE ABATEMENT SHALL BE DEDUCTED 2 FROM THE REAL PROPERTY TAXES LEVIED IN THE FOLLOWING REAL PROPERTY TAX 3 YEAR ON THE DWELLING WHERE SUCH OWNER REMOVES LEADED PAINT. 4 3. A. AN APPLICATION FOR ABATEMENT PURSUANT TO THIS SECTION FOR ANY 5 REAL PROPERTY TAX YEAR SHALL BE SUBMITTED TO THE SUPERVISING AGENCY BY 6 THE OWNER OF THE AFFECTED PROPERTY FOR EACH REAL PROPERTY TAX YEAR FOR 7 WHICH THE ABATEMENT IS SOUGHT. 8 B. THE SUPERVISING AGENCY SHALL DETERMINE THE FORM AND CONTENT OF THE 9 APPLICATION AND THE INFORMATION IT SHALL CONTAIN. SUCH APPLICATION SHALL 10 REQUIRE AT A MINIMUM THAT ANY OWNER SEEKING AN ABATEMENT PURSUANT TO 11 THIS SECTION SHALL CERTIFY THAT, FOR THE YEAR THE ABATEMENT IS BEING 12 SOUGHT, LEADED PAINT EXISTED IN SUCH PROPERTY AND SUCH LEADED PAINT WAS 13 REMOVED. IN ADDITION, THE SUPERVISING AGENCY IS AUTHORIZED TO AND SHALL 14 COLLECT ANY OTHER INFORMATION RELATING TO THE TAX ABATEMENT DESCRIBED IN 15 THIS SECTION. THE SUPERVISING AGENCY SHALL BE PERMITTED, WHERE RECORDS 16 ARE NOT AVAILABLE, TO ACCEPT SWORN AFFIDAVITS AND OTHER CERTIFICATIONS 17 THAT THE INFORMATION PROVIDED IS CORRECT. 18 C. THE SUPERVISING AGENCY SHALL INFORM IN WRITING ANY OWNER WHO 19 APPLIES FOR THE ABATEMENT PROVIDED FOR IN THIS SECTION OF THE AMOUNT OF 20 SUCH ABATEMENT NO LATER THAN THREE MONTHS AFTER RECEIVING A SUFFICIENTLY 21 COMPLETED APPLICATION. 22 4. THE SUPERVISING AGENCY IS AUTHORIZED AND DIRECTED TO PROMULGATE 23 RULES AND REGULATIONS NECESSARY TO EFFECTUATE THE PROVISIONS OF THIS 24 SECTION. 25 5. NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, THE SUPERVIS- 26 ING AGENCY SHALL DENY, TERMINATE OR REVOKE ANY ABATEMENT APPLIED FOR OR 27 GRANTED PURSUANT TO THIS SECTION UPON A DETERMINATION THAT THE REMOVAL 28 COST CERTIFIED BY THE OWNER AS THE COST PAID FOR THE REMOVAL OF LEADED 29 PAINT WAS MATERIALLY DIFFERENT THAN THE COST ACTUALLY PAID BY SUCH 30 OWNER. 31 6. EXCEPT IN ACCORDANCE WITH PROPER JUDICIAL ORDER OR AS OTHERWISE 32 PROVIDED BY LAW, NEITHER THE SUPERVISING AGENCY NOR AN EMPLOYEE THEREOF, 33 NOR ANY PERSON WHO, PURSUANT TO THIS SUBDIVISION, IS AUTHORIZED TO 34 INSPECT THE APPLICATION OR STATEMENTS IN CONNECTION THEREWITH REQUIRED 35 BY THIS SECTION, SHALL DISCLOSE OR MAKE KNOWN THE CONTENTS OF ANY SUCH 36 APPLICATION OR STATEMENTS. EXCEPT AS PROVIDED IN THIS SUBDIVISION THE 37 OFFICERS CHARGED WITH THE CUSTODY OF ANY SUCH APPLICATION OR STATEMENTS 38 SHALL NOT BE REQUIRED TO PRODUCE THEM IN ANY ACTION OR PROCEEDING IN ANY 39 COURT OR BEFORE ANY ADMINISTRATIVE TRIBUNAL, BUT ANY SUCH APPLICATION OR 40 STATEMENTS MAY BE PRODUCED ON BEHALF OF THE DEPARTMENT OF FINANCE. 41 NOTHING IN THIS SUBDIVISION SHALL BE CONSTRUED TO PROHIBIT THE DELIVERY 42 OF A CERTIFIED COPY OF ANY SUCH APPLICATION OR STATEMENTS TO THE UNITED 43 STATES OF AMERICA OR ANY DEPARTMENT THEREOF, THE STATE OF NEW YORK OR 44 ANY DEPARTMENT THEREOF, PROVIDED ANY SUCH APPLICATION OR STATEMENTS ARE 45 REQUIRED FOR OFFICIAL BUSINESS; NOR TO PROHIBIT THE INSPECTION FOR OFFI- 46 CIAL BUSINESS OF ANY SUCH APPLICATION OR STATEMENTS; NOR TO PROHIBIT THE 47 PUBLICATION OF STATISTICS SO CLASSIFIED AS TO PREVENT THE IDENTIFICATION 48 OF ANY PARTICULAR APPLICATION OR STATEMENTS. 49 7. THE INFORMATION CONTAINED IN APPLICATIONS OR STATEMENTS IN 50 CONNECTION THEREWITH, FILED WITH THE SUPERVISING AGENCY PURSUANT TO 51 SUBDIVISION THREE OF THIS SECTION SHALL NOT BE SUBJECT TO DISCLOSURE 52 UNDER ARTICLE SIX OF THE PUBLIC OFFICERS LAW. 53 S 2. This act shall take effect immediately and shall apply to assess- 54 ment rolls prepared on the basis of taxable status dates occurring on or 55 after January 1, 2012.