Bill Text: NY S04014 | 2015-2016 | General Assembly | Introduced

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Bill Title: Prohibits landlords convicted of housing violations from claiming exemptions, credits or itemized deductions for such property on state tax returns.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2015-02-25 - REFERRED TO LOCAL GOVERNMENT [S04014 Detail]

Download: New_York-2015-S04014-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4014
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                   February 25, 2015
                                      ___________
       Introduced  by  Sen. SAMPSON -- read twice and ordered printed, and when
         printed to be committed to the Committee on Local Government
       AN ACT to amend the real property tax law, in  relation  to  prohibiting
         landlords  convicted  of  housing violations from claiming exemptions,
         credits or itemized deductions related  to  such  rental  property  on
         state tax returns
         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 497 to read as follows:
    3    S  497.  HOUSING VIOLATIONS; NO EXEMPTIONS, CREDITS OR DEDUCTIONS.  1.
    4  NOTWITHSTANDING ANY CONTRARY PROVISION OF LAW OR REGULATION,  ANY  RESI-
    5  DENT  OR  NON-RESIDENT  PROPERTY  OWNER WHO HAS BEEN CONVICTED MORE THAN
    6  TWICE FOR HOUSING VIOLATIONS ON RENTAL  PROPERTY  OWNED  IN  THIS  STATE
    7  SHALL  BE  PROHIBITED  FROM  CLAIMING ON HIS OR HER STATE TAX RETURN ANY
    8  EXEMPTION, CREDIT OR DEDUCTION RELATED TO  SUCH  RENTAL  PROPERTY  UNTIL
    9  SUCH  VIOLATIONS  HAVE  BEEN  REMEDIATED.  FAILURE  TO  COMPLY  WITH THE
   10  PROVISIONS OF THIS SECTION SHALL SUBJECT ANY UNDERPAYMENT OF TAX TO  THE
   11  PENALTIES  PURSUANT TO SUBSECTION (E) OF SECTION SIX HUNDRED EIGHTY-FIVE
   12  OF THE TAX LAW.
   13    2. UPON THE CONVICTION OF A LANDLORD FOR ANY HOUSING  VIOLATION  IN  A
   14  COURT OF COMPETENT JURISDICTION, SUCH COURT SHALL ISSUE TO SUCH LANDLORD
   15  A  FORM  PURSUANT  TO  REGULATIONS  OF THE COMMISSIONER IDENTIFYING SUCH
   16  CONVICTION, ANY PRIOR CONVICTIONS, AND THE PROHIBITIONS  OF  SUBDIVISION
   17  ONE OF THIS SECTION. SUCH FORM SHALL BE FILED WITH EACH STATE TAX RETURN
   18  OF  SUCH  CONVICTED  LANDLORD UNTIL SUCH VIOLATIONS HAVE BEEN REMEDIATED
   19  AND CERTIFIED PURSUANT TO THE PROVISIONS OF SUBDIVISION  THREE  OF  THIS
   20  SECTION.
   21    3.(A) UPON DECLARATION BY A COURT OF COMPETENT JURISDICTION THAT HOUS-
   22  ING  VIOLATIONS  FOR  WHICH  A  CONVICTION  HAD  PREVIOUSLY BEEN ENTERED
   23  AGAINST A LANDLORD HAVE BEEN REMEDIATED, SUCH COURT SHALL ISSUE TO  SUCH
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03529-01-5
       S. 4014                             2
    1  LANDLORD  A  FORM PURSUANT TO REGULATIONS OF THE COMMISSIONER CERTIFYING
    2  SUCH REMEDIATION. SUCH FORM SHALL BE  FILED  WITH  THE  NEXT  STATE  TAX
    3  RETURN OF SUCH LANDLORD.
    4    (B)  REVISED  TAX  RETURNS  SHALL  NOT BE ACCEPTED FOR THAT PORTION OF
    5  INCOME RELATING TO RENTAL PROPERTY SUBJECT TO THE PROHIBITIONS OF SUBDI-
    6  VISION ONE OF THIS SECTION.
    7    S 2. This act shall take effect on the one hundred eightieth day after
    8  it shall have become a law; provided, however, that effective immediate-
    9  ly, the addition, amendment and/or repeal  of  any  rule  or  regulation
   10  necessary  for  the implementation of this act on its effective date are
   11  authorized and directed to be made  and  completed  on  or  before  such
   12  effective date.