Bill Text: NY S08063 | 2015-2016 | General Assembly | Introduced
Bill Title: Provides that any head of household issued a tax abatement certificate for five consecutive years shall not be required to file every two years for a tax abatement certificate upon local option.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2016-11-14 - SIGNED CHAP.442 [S08063 Detail]
Download: New_York-2015-S08063-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 8063 IN SENATE June 9, 2016 ___________ Introduced by Sen. GOLDEN -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the real property tax law, in relation to exemption from rental increases and abatement of real property taxes on certain types of housing occupied by low income senior citizens The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 4 of section 467-b of the real property tax 2 law, as amended by chapter 651 of the laws of 1988, is amended to read 3 as follows: 4 4. a. (1) The head of the household must apply every two years to the 5 appropriate rent control agency or administrative agency for a tax 6 abatement certificate on a form prescribed by said agency. 7 (2) Upon the adoption of a local law, ordinance, or resolution by the 8 governing board of a municipality, any head of household that has been 9 issued a tax abatement certificate pursuant to this section for five 10 consecutive benefit periods, and whose income and residence have not 11 changed since their last renewal application, shall be eligible to file 12 a short form renewal. Such statement shall be on a form prescribed by 13 the appropriate rent control agency or administrative agency and shall 14 include the following: (i) a sworn statement certifying that such head 15 of household continues to be eligible to receive such certificate and 16 that their income and residence have not changed; and (ii) a certif- 17 ication to be signed by the applicant stating that all information 18 contained in their statement is true and correct to the best of the 19 applicant's knowledge and belief and stating that they understand that 20 the willful making of any false statement of material fact therein shall 21 subject them to the provisions of law relevant to the making and filing 22 of false instruments and loss of their benefit, and that subsequent 23 reapplication shall be as a new applicant. 24 (b) A tax abatement certificate setting forth an amount not in excess 25 of the increase in maximum rent or legal regulated rent for the taxable 26 period or such other amount as shall be determined under subdivision 27 three of this section shall be issued by said agency to each head of the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03560-03-6S. 8063 2 1 household who is found to be eligible under this section on or before 2 the last date prescribed by law for the payment of the taxes or the 3 first installment thereof of any municipal corporation which has granted 4 an abatement of taxes. Copies of such certificate shall be issued to 5 the owner of the real property containing the dwelling unit of the head 6 of the household and to the collecting officer charged with the duty of 7 collecting the taxes of each municipal corporation which has granted the 8 abatement of taxes authorized by this section. 9 § 2. Subdivision 4 of section 467-c of the real property tax law, as 10 added by chapter 208 of the laws of 1975, is amended to read as follows: 11 4. a. (1) Any such local law or ordinance may provide that the eligi- 12 ble head of the household shall apply annually to the supervising agency 13 for a rent increase exemption order/tax abatement certificate on a form 14 to be prescribed and made available by the supervising agency. 15 (2) Upon the adoption of a local law, ordinance, or resolution by the 16 governing board of a municipality, any head of household that has been 17 issued a tax abatement certificate pursuant to this section for five 18 consecutive benefit periods, and whose income and residence have not 19 changed since their last renewal application, shall be eligible to file 20 a short form renewal. Such statement shall be on a form prescribed by 21 the appropriate rent control agency or administrative agency and shall 22 include the following: (i) a sworn statement certifying that such head 23 of household continues to be eligible to receive such certificate and 24 that their income and residence have not changed; and (ii) a certif- 25 ication to be signed by the applicant stating that all information 26 contained in their statement is true and correct to the best of the 27 applicant's knowledge and belief and stating that they understand that 28 the willful making of any false statement of material fact therein shall 29 subject them to the provisions of law relevant to the making and filing 30 of false instruments and loss of their benefit, and that subsequent 31 reapplication shall be as a new applicant. 32 (b) The supervising agency shall approve or disapprove applications 33 and, if it approves, shall issue a rent increase exemption order/tax 34 abatement certificate. Copies of such order/certificate shall be issued 35 to the housing company managing the dwelling unit of the eligible head 36 of the household, to the eligible head of the household and to the 37 collecting officer charged with the duty of collecting the taxes of the 38 municipality. 39 § 3. This act shall take effect immediately; provided, however, that 40 the amendment to subdivision 4 of section 467-b of the real property tax 41 law made by section one of this act shall not affect the expiration of 42 such section and shall be deemed to expire therewith.
