Bill Text: NY S06231 | 2017-2018 | General Assembly | Introduced

---

Bill Title: Relates to local laws, ordinances or resolutions providing for the abatement of taxes in a city with a population of one million or more persons.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-05-11 - REFERRED TO LOCAL GOVERNMENT [S06231 Detail]

Download: New_York-2017-S06231-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                          6231
                               2017-2018 Regular Sessions
                    IN SENATE
                                      May 11, 2017
                                       ___________
        Introduced  by Sen. SQUADRON -- 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  local  laws,
          ordinances  or  resolutions  providing for the abatement of taxes in a
          city with a population of one million or more persons
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Paragraph a of subdivision 1 of section 467-b of the real
     2  property tax law, as amended by chapter 576 of  the  laws  of  1974,  is
     3  amended to read as follows:
     4    a.  "Dwelling  unit"  means that part of a dwelling in which a head of
     5  the household resides and which is subject to either the emergency hous-
     6  ing rent control law or to the rent and rehabilitation law of  the  city
     7  of New York enacted pursuant to the local emergency housing rent control
     8  law,  or to the emergency tenant protection act of nineteen seventy-four
     9  or is a dwelling unit contained in real property described  in  subdivi-
    10  sion eleven of this section;
    11    § 2. Paragraph a of subdivision 1 of section 467-b of the real proper-
    12  ty tax law, as amended by chapter 689 of the laws of 1972, is amended to
    13  read as follows:
    14    a.  "Dwelling  unit"  means that part of a dwelling in which a head of
    15  the household resides and which is subject to either  emergency  housing
    16  rent  control  law  or to rent and rehabilitation law of the city of New
    17  York enacted pursuant to the local law enacted  pursuant  to  the  local
    18  emergency  housing  rent  control law or is a dwelling unit contained in
    19  real property described in subdivision eleven of this section;
    20    § 3. Section 467-b of the real property tax law is amended by adding a
    21  new subdivision 11 to read as follows:
    22    11. In a city with a population of one million or more, any such local
    23  law, ordinance or resolution may provide for the abatement of  taxes  of
    24  such city imposed on:
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11633-01-7
        S. 6231                             2
     1    (a)  real property originally organized pursuant to article two of the
     2  private housing finance law containing dwelling units in which the qual-
     3  ifying head of household or their qualifying successor in interest:  (i)
     4  has a signed agreement with the landlord to limit increases  in  maximum
     5  rent  to an amount based on what is ordered by the rent guidelines board
     6  for the lifetime of the tenancy, which amount may be  less  than,  equal
     7  to,  or greater than the amount so ordered by the rent guidelines board,
     8  and (ii) is otherwise eligible for the tax abatement  provided  in  this
     9  section,  regardless  of  whether such real property is still subject to
    10  the regulations of said article; or
    11    (b) real property containing dwelling units in  which  the  qualifying
    12  head  of  household or their qualifying successor in interest: (i) has a
    13  signed agreement  with the landlord to limit increases in  maximum  rent
    14  to  an amount equal to or less than those ordered by the rent guidelines
    15  board for the lifetime of the tenancy, and (ii)  is  otherwise  eligible
    16  for the tax abatement provided in this section;
    17    (c) provided, however, that the application for any abatement pursuant
    18  to  this  subdivision  shall  be subject to the approval of the New York
    19  city department of housing preservation and development, in such depart-
    20  ment's discretion.
    21    § 4. Paragraph b of subdivision 1 of section 467-c of the real proper-
    22  ty tax law, as amended by chapter 420 of the laws of 1991, is amended to
    23  read as follows:
    24    b. "Dwelling unit" means that part of a dwelling in which an  eligible
    25  head  of the household resides and which is subject to the provisions of
    26  either Article II, IV, V, or XI of the private housing finance  law;  or
    27  that  part of a dwelling which was or continues to be subject to a mort-
    28  gage insured or initially insured by the federal government pursuant  to
    29  section two hundred thirteen of the National Housing Act, as amended, in
    30  which  an eligible head of the household resides or is a unit in a hous-
    31  ing development described in subdivision thirteen of this section.
    32    § 5. Section 467-c of the real property tax law is amended by adding a
    33  new subdivision 13 to read as follows:
    34    13. In a city with a population of one million or more, any such local
    35  law, ordinance or resolution may provide for the abatement of  taxes  of
    36  such city imposed on:
    37    (a)  real property originally organized pursuant to article two of the
    38  private housing finance law containing dwelling units in which the qual-
    39  ifying head of household or their qualifying successor in interest:  (i)
    40  has a signed agreement with the landlord to limit increases  in  maximum
    41  rent  to an amount based on what is ordered by the rent guidelines board
    42  for the lifetime of the tenancy, which amount may be  less  than,  equal
    43  to,  or greater than the amount so ordered by the rent guidelines board,
    44  and (ii) is otherwise eligible for the tax abatement  provided  in  this
    45  section,  regardless  of  whether such real property is still subject to
    46  the regulations of said article; or
    47    (b) real property containing dwelling units in  which  the  qualifying
    48  head  of  household or their qualifying successor in interest: (i) has a
    49  signed agreement with the landlord to limit increases in maximum rent to
    50  an amount equal to or less then those ordered  by  the  rent  guidelines
    51  board  for  the  lifetime of the tenancy, and (ii) is otherwise eligible
    52  for the tax abatement provided in this section;
    53    (c) provided, however, that the application for any abatement pursuant
    54  to this subdivision shall be subject to the approval  of  the  New  York
    55  city department of housing preservation and development, in such depart-
    56  ment's discretion.
        S. 6231                             3
     1    § 6. This act shall take effect immediately; provided, however, that:
     2    (a) the amendments to paragraph a of subdivision 1 of section 467-b of
     3  the  real  property  tax  law  made  by section one of this act shall be
     4  subject to the expiration and reversion  of  such  section  pursuant  to
     5  section  17  of  chapter  576 of the laws of 1974, as amended, when upon
     6  such date the provisions of section two of this act shall  take  effect;
     7  and
     8    (b)  the amendments to section 467-b of the real property tax law made
     9  by section three of this act shall survive the expiration and  reversion
    10  of  such section as provided in section 17 of chapter 576 of the laws of
    11  1974, as amended.