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A01041 Summary:

Add §467-m, RPT L
Provides tax abatement related to the removal of leaded paint; defines terms.
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A01041 Actions:

01/13/2023referred to real property taxation
01/03/2024referred to real property taxation
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A01041 Memo:

submitted in accordance with Assembly Rule III, Sec 1(f)
SPONSOR: Peoples-Stokes
  TITLE OF BILL: An act to amend the real property tax law, in relation to providing a tax abatement related to the removal of leaded paint   PURPOSE OR GENERAL IDEA OF BILL: The purpose of this bill is to provide a tax abatement to landlords for the removal of leaded paint from their residential properties.   SUMMARY OF PROVISIONS: This bill amends the real property tax law by adding section 467-m. The new section defines relevant terms and allows a partial tax abatement of real property taxes for residential rental dwellings where the owner removes the leaded paint from the building.   JUSTIFICATION: Lead paint is extremely hazardous and endangers public health, especial- ly by impairing child development. To help protect against harms associ- ated with lead paint, this bill provides and incentive in the form of a partial tax abatement of real property taxes to landlords who remove leaded paint from their buildings. By providing the tax abatement, land- lords will be able to defray a portion of the cost of removing leaded paint from their buildings.   PRIOR LEGISLATIVE HISTORY: A.4397 of 2021/2022; A.6705 of 2019/2020; A.2237-B of 2017/2018; A.3204 of 2015/2016; A.4434 of 2013/2014; A.9291 of 2012; A.2524 of 2011.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: To be determined.   EFFECTIVE DATE: This act shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024.
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A01041 Text:

                STATE OF NEW YORK
                               2023-2024 Regular Sessions
                   IN ASSEMBLY
                                    January 13, 2023
        Introduced  by  M. of A. PEOPLES-STOKES -- read once and referred to the
          Committee on Real Property Taxation
        AN ACT to amend the real property tax law, in relation  to  providing  a
          tax abatement related to the removal of leaded paint
          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 467-m to read as follows:
     3    §  467-m.  Abatement of real property taxes for the cost of lead-based
     4  paint remediation to certain residential rental buildings.  1.  Residen-
     5  tial  rental  buildings  where lead-based paint remediation is completed
     6  subsequent to the effective date of a local law  or  resolution  adopted
     7  pursuant  to this section shall receive a real property tax abatement to
     8  the extent provided in this section. After a public hearing, the govern-
     9  ing board of a city may adopt a local law to grant the abatement author-
    10  ized pursuant to this section. A copy of such local  law  or  resolution
    11  shall be filed with the commissioner and the assessor of such city.
    12    2. As used in this section:
    13    a.  "Lead-based  paint  remediation"  shall  mean  any set of measures
    14  designed to permanently eliminate lead-based paint or  lead-based  paint
    15  hazards.   Remediation includes: (i) the removal of lead-based paint and
    16  dust lead hazards, the permanent enclosure  or  encapsulation  of  lead-
    17  based  paint,  the  replacement  of  components or fixtures painted with
    18  lead-based paint, and the removal or  permanent  covering  of  soil-lead
    19  hazards;  and (ii) all preparation, cleanup, disposal and post abatement
    20  clearance testing associated with such measures. Remediation  shall  not
    21  include  renovation,  remodeling,  landscaping or other activities, when
    22  such activities are not designed  to  permanently  eliminate  lead-based
    23  paint hazards, but, instead, are designed to repair, restore, or remodel
    24  a  given  structure  or dwelling, even though these activities may inci-
    25  dentally result in  a  reduction  or  elimination  of  lead-based  paint
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 1041                             2
     1  hazards.  Furthermore,  remediation  does  not include interim controls,
     2  operations and maintenance activities, or other measures and  activities
     3  designed  to  temporarily,  but not permanently, reduce lead-based paint
     4  hazards.
     5    b.  "Assessor"  shall have the same meaning as provided in subdivision
     6  three of section one hundred two of this chapter, provided that the city
     7  may designate an agency or person to exercise the functions, powers  and
     8  duties tasked to the assessor pursuant to this section.
     9    c.  "Residential  rental  building"  shall mean a residential building
    10  with three or more dwelling units, other than a hotel, which  is  either
    11  rented  or  leased,  to  be occupied, or is occupied as the residence or
    12  home of three or more families living independently of each other.
    13    d. "Cost  of  lead-based  paint  remediation"  shall  mean  the  costs
    14  incurred  to  safely  remove leaded paint from interior surfaces, window
    15  sills, window frames or porches.
    16    3. a. Such residential rental building shall receive an  abatement  in
    17  an  amount  equal  to  the  cost  of  the  lead-based paint remediation,
    18  provided that the governing body  of  the  city  may  establish  maximum
    19  dollar  limits  for specified items of cost through its local law. Addi-
    20  tionally, such governing body may establish a  maximum  total  abatement
    21  amount granted per residential rental building.
    22    b.  The  abatement  shall  be paid over a maximum period of two years,
    23  provided that, notwithstanding paragraph a of this subdivision, the  tax
    24  abatement  shall not exceed the tax liability for the residential rental
    25  building in the tax year in which the tax abatement is taken.
    26    c. No such abatement shall be granted for the lead-based paint remedi-
    27  ation unless:
    28    (i) the lead-based  paint  remediation  commenced  subsequent  to  the
    29  effective date of the local law or resolution adopted pursuant to subdi-
    30  vision one of this section;
    31    (ii)  the  lead-based  paint  remediation  was  performed by firms and
    32  personnel certified to perform lead-based paint activities in accordance
    33  with regulations issued by the United  States  Environmental  Protection
    34  Agency  at  subpart  L  of  40 C.F.R. part 745 for the abatement of lead
    35  hazards; and
    36    (iii) the residential rental building does  not  have  any  delinquent
    37  city  taxes  as of the taxable status date applicable to the tax roll on
    38  which an abatement is applied, or as of such later date as specified  by
    39  local law.
    40    4.  Such abatement shall be granted only upon application by the owner
    41  of such building on a form prescribed by the commissioner. The  applica-
    42  tion  shall be filed with the assessor of the city, before the appropri-
    43  ate taxable status date  of  such  city  and  within  one  year  of  the
    44  completion  of  the  lead paint remediation. Such application shall at a
    45  minimum include:
    46    a. sworn statements by the firm who  performed  the  lead-based  paint
    47  remediation  on  the  property  and  the property owner attesting to the
    48  completion of the lead-based paint remediation for which  the  abatement
    49  is sought;
    50    b.  a  copy  of  the  certification by the United States Environmental
    51  Protection Agency of the firm that performed  lead-based  paint  remedi-
    52  ation; and
    53    c.  a  summary of the completed lead-based paint remediation work with
    54  the itemized cost of lead-based paint remediation  from  the  firm  that
    55  performed the lead-based remediation and proof of payment.

        A. 1041                             3
     1    5.  If satisfied that the applicant is entitled to an abatement pursu-
     2  ant to this section, the assessor shall approve the application and such
     3  residential rental building shall receive an abatement of property taxes
     4  as provided in this section commencing with  the  property  taxes  based
     5  upon  the  taxable  status  date referred to in subdivision four of this
     6  section. After approving an application, the assessor  shall  inform  in
     7  writing  any  owner  who  applies for the abatement provided for in this
     8  section of the amount of such as  soon  as  practicable.  A  residential
     9  rental  building shall only be eligible to receive an abatement pursuant
    10  to this section for one lead-based paint remediation project.
    11    6. The information contained in applications  or  statements  made  in
    12  connection  therewith,  filed  with the assessor pursuant to subdivision
    13  four of this section shall not be subject to  disclosure  under  article
    14  six of the public officers law.
    15    § 2. This act shall take effect immediately and shall apply to assess-
    16  ment rolls prepared on the basis of taxable status dates occurring on or
    17  after January 1, 2024.
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