Otis, Ortiz, De La Rosa, Cruz, Simon, Gottfried, Epstein
MLTSPNSR
Taylor
Amd §467-b, RPT L
Implements automatic enrollment for the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens and provides for a check box for a taxpayer to opt-out of data sharing and automatic enrollment on their tax return.
STATE OF NEW YORK
________________________________________________________________________
8862--A
2019-2020 Regular Sessions
IN ASSEMBLY
December 18, 2019
___________
Introduced by M. of A. REYES -- read once and referred to the Committee
on Real Property Taxation -- recommitted to the Committee on Real
Property Taxation in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the real property tax law, in relation to implementing
automatic enrollment for the tax abatement program for rent-controlled
and rent-regulated property occupied by senior citizens
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 467-b of the real property tax law is amended by
2 adding a new subdivision 14 to read as follows:
3 14. a. Notwithstanding any provision of law to the contrary, any muni-
4 cipality that adopts a local law, resolution, or ordinance pursuant to
5 subdivision two of this section may adopt, after public hearing, a local
6 law, ordinance or resolution authorizing the supervising agency of such
7 municipality to develop a program to automatically enroll and reenroll
8 every head of household, as defined in subparagraph (i) of paragraph b
9 of subdivision one of this section, who is eligible for an abatement of
10 taxes pursuant to the provisions of this section who has not opted out
11 of such automatic enrollment pursuant to the provisions of paragraph b
12 of this subdivision.
13 b. The commissioner shall develop and implement a system to provide a
14 supervising agency with the information necessary to determine if a head
15 of household is eligible for a tax abatement pursuant to this section.
16 The commissioner shall provide a check box for a taxpayer to opt-out of
17 data sharing and automatic enrollment pursuant to this subdivision on
18 the income tax return required pursuant to section six hundred fifty-one
19 of the tax law.
20 § 2. This act shall take effect on the first of January next succeed-
21 ing the date on which it shall have become a law. Effective immediately,
22 the addition, amendment and/or repeal of any rule or regulation neces-
23 sary for the implementation of this act on its effective date are
24 authorized to be made and completed on or before such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14141-02-0
