Bill Text: NY S04555 | 2017-2018 | General Assembly | Introduced
Bill Title: Makes certain tax abatement forms more readily available to seniors and authorizes certain entities to assist in the completion of such forms.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2018-06-13 - SUBSTITUTED BY A6026 [S04555 Detail]
Download: New_York-2017-S04555-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4555 2017-2018 Regular Sessions IN SENATE February 17, 2017 ___________ Introduced by Sen. GOLDEN -- read twice and ordered printed, and when printed to be committed to the Committee on Aging AN ACT to amend the real property tax law, in relation to making certain tax abatement forms more readily available to seniors and authorizing certain entities to assist in the completion of such forms The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 467-b of the real property tax law 2 is amended by adding a new paragraph g to read as follows: 3 g. "Supervising agency" shall mean the appropriate rent control agency 4 or administrative agency designated to administer the tax abatement for 5 rent-controlled and rent regulated property occupied by senior citizens 6 or persons with disabilities pursuant to a local law, resolution, or 7 ordinance passed pursuant to subdivision two of this section. 8 § 2. Section 467-b of the real property tax law is amended by adding a 9 new subdivision 3-a to read as follows: 10 3-a. The supervising agency shall develop and implement a plan that 11 will increase the ability of applicants and participants to obtain and 12 complete its forms in a community setting. Additionally, the supervising 13 agency shall make assistance available with respect to the completion of 14 such forms. Such plan shall include, but not be limited to: 15 a. partnering with organizations, where available, that engage in 16 outreach and provide supportive services to seniors within the community 17 to make such forms available to potential applicants and current partic- 18 ipants, as well as providing assistance with respect to the completion 19 of such forms. Organizations that have contact with seniors in the 20 community shall include, where applicable, but not be limited to senior 21 centers, community-based organizations, community boards established 22 pursuant to section twenty-eight hundred of the New York city charter, 23 neighborhood preservation companies established pursuant to article 24 sixteen of the private housing finance law, and rural preservation EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07286-01-7S. 4555 2 1 corporations established pursuant to article seventeen of the private 2 housing finance law; 3 b. partnering with other municipal entities or agencies to disseminate 4 information and forms for the tax abatement program as well as provide 5 assistance with the completion of such forms; 6 c. providing training for individuals in such partnering organiza- 7 tions, entities, and agencies to assist individuals in completing such 8 forms for the tax abatement program; 9 d. authorizing organizations, entities, or agencies that offer assist- 10 ance with forms pursuant to this subdivision to accept completed forms 11 from applicants and participants and forward them to the supervising 12 agency. The supervising agency shall treat such forms as if they had 13 been received directly from the applicant or participant. 14 § 3. Subdivision 4 of section 467-b of the real property tax law, as 15 amended by chapter 442 of the laws of 2016, is amended to read as 16 follows: 17 4. a. (1) The head of the household must apply every two years to the 18 appropriate rent control agency or administrative agency for a tax 19 abatement certificate on a form prescribed by said agency. Such form 20 shall be made available to any organization, entity, or agency partner- 21 ing with the supervising agency pursuant to subdivision three-a of this 22 section. Any completed application received pursuant to paragraph d of 23 subdivision three-a of this section shall be treated as if it had been 24 received directly from the applicant or participant. 25 (2) Upon the adoption of a local law, ordinance, or resolution by the 26 governing board of a municipality, any head of household that has been 27 issued a tax abatement certificate pursuant to this section for five 28 consecutive benefit periods, and whose income and residence have not 29 changed since their last renewal application, shall be eligible to file 30 a short form renewal. Such statement shall be on a form prescribed by 31 the appropriate rent control agency or administrative agency and shall 32 include the following: (i) a sworn statement certifying that such head 33 of household continues to be eligible to receive such certificate and 34 that their income and residence have not changed; and (ii) a certif- 35 ication to be signed by the applicant stating that all information 36 contained in their statement is true and correct to the best of the 37 applicant's knowledge and belief and stating that they understand that 38 the willful making of any false statement of material fact therein shall 39 subject them to the provisions of law relevant to the making and filing 40 of false instruments and loss of their benefit, and that subsequent 41 reapplication shall be as a new applicant. 42 (b) A tax abatement certificate setting forth an amount not in excess 43 of the increase in maximum rent or legal regulated rent for the taxable 44 period or such other amount as shall be determined under subdivision 45 three of this section shall be issued by said agency to each head of the 46 household who is found to be eligible under this section on or before 47 the last date prescribed by law for the payment of the taxes or the 48 first installment thereof of any municipal corporation which has granted 49 an abatement of taxes. Copies of such certificate shall be issued to the 50 owner of the real property containing the dwelling unit of the head of 51 the household and to the collecting officer charged with the duty of 52 collecting the taxes of each municipal corporation which has granted the 53 abatement of taxes authorized by this section. 54 § 4. This act shall take effect immediately; provided that the amend- 55 ments to section 467-b of the real property tax law made by sectionsS. 4555 3 1 one, two and three of this act shall not affect the expiration of such 2 section and shall be deemed to expire therewith.
