Authorizes application of the property tax abatement for rent-controlled or rent regulated properties occupied by senior citizens or disabled persons, to those units occupied by tenants paying the maximum allowable rent when such rent exceeds 1/2 of the household income; provides for state payments to cities affected thereby equal to 10% of lost real property tax revenue.
STATE OF NEW YORK
________________________________________________________________________
2389
2023-2024 Regular Sessions
IN ASSEMBLY
January 26, 2023
___________
Introduced by M. of A. DILAN -- read once and referred to the Committee
on Aging
AN ACT to amend the real property tax law, in relation to tax abatements
for dwelling units occupied by certain persons residing in rent-cont-
rolled or rent regulated properties; and providing state aid to cities
affected by such tax abatements
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The section heading of section 467-b of the real property
2 tax law, as amended by chapter 188 of the laws of 2005, is amended to
3 read as follows:
4 Tax abatement for rent-controlled and rent regulated property occupied
5 by senior citizens or persons with disabilities or persons paying a
6 maximum rent or legal regulated rent which exceeds one-half of the
7 combined income of all members of their household.
8 § 2. Paragraph b of subdivision 1 of section 467-b of the real proper-
9 ty tax law, as amended by chapter 188 of the laws of 2005, is amended to
10 read as follows:
11 b. "Head of the household" means a person (i) who is sixty-two years
12 of age or older, [or] (ii) who qualifies as a person with a disability
13 pursuant to subdivision five of this section, or (iii) who pays a maxi-
14 mum rent or legal regulated rent which exceeds one-half of the combined
15 income of all members of their household, and is entitled to the
16 possession or to the use or occupancy of a dwelling unit;
17 § 3. Subdivision 2 of section 467-b of the real property tax law, as
18 amended by chapter 747 of the laws of 1985, paragraph (c) as added by
19 chapter 553 of the laws of 2015 and paragraph (d) as added by chapter
20 343 of the laws of 2016, is amended to read as follows:
21 2. The governing body of any municipal corporation is hereby author-
22 ized and empowered to adopt, after public hearing, in accordance with
23 the provisions of this section, a local law, ordinance or resolution
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03204-01-3
A. 2389 2
1 providing for the abatement of taxes of said municipal corporation
2 imposed on real property containing a dwelling unit as defined herein by
3 one of the following amounts: (a) where the head of the household does
4 not receive a monthly allowance for shelter pursuant to the social
5 services law, an amount not in excess of that portion of any increase in
6 maximum rent or legal regulated rent which causes such maximum rent or
7 legal regulated rent to exceed one-third of the combined income of all
8 members of the household; or
9 (b) where the head of the household qualifies as a person paying a
10 maximum rent or legal regulated rent which exceeds one-half of the
11 combined income of all members of the household and does not receive a
12 monthly allowance for shelter pursuant to the social services law, an
13 amount not in excess of that portion of any increase in maximum rent or
14 legal regulated rent which causes such maximum rent or legal regulated
15 rent to exceed one-half of the combined income of all members of the
16 household; or
17 (c) where the head of the household receives a monthly allowance for
18 shelter pursuant to the social services law, an amount not in excess of
19 that portion of any increase in maximum rent or legal regulated rent
20 which is not covered by the maximum allowance for shelter which such
21 person is entitled to receive pursuant to the social services law.
22 [(c)] Provided, however, that in a city of a population of one million
23 or more, where the head of household has been granted a rent increase
24 exemption order that is in effect as of January first, two thousand
25 fifteen or takes effect on or before July first, two thousand fifteen,
26 the amount determined by paragraph (a) of this subdivision shall be an
27 amount not in excess of the difference between the maximum rent or legal
28 regulated rent and the amount specified in such order, as adjusted by
29 any other provision of this section.
30 (d)(1) Provided, however, that in a city with a population of one
31 million or more, a head of the household who has received a rent
32 increase exemption order that has expired and who, upon renewal applica-
33 tion for the period commencing immediately after such expiration, is
34 determined to be ineligible for a rent increase exemption order because
35 the combined income of all members of the household exceeds the maximum
36 amount allowed by this section or the maximum rent or legal regulated
37 rent does not exceed one-third of the combined income of all members of
38 the household, may submit a new application during the following calen-
39 dar year, and if such head of the household receives a rent increase
40 exemption order that commences during such calendar year, the tax abate-
41 ment amount for such order shall be calculated as if such prior rent
42 increase exemption order had not expired. However, no tax abatement
43 benefits may be provided for the period of ineligibility.
44 (2) No head of the household may receive more than three rent increase
45 exemption orders calculated as if a prior rent increase exemption order
46 had not expired, as described in subparagraph one of this paragraph.
47 § 4. Paragraph a of subdivision 3 of section 467-b of the real proper-
48 ty tax law, as amended by section 1 of part U of chapter 55 of the laws
49 of 2014, is amended to read as follows:
50 a. for a dwelling unit where the head of the household is a person
51 sixty-two years of age or older or where the head of the household pays
52 a maximum rent or legal regulated rent which exceeds one-half of the
53 combined income of all members of the household, no tax abatement shall
54 be granted if the combined income of all members of the household for
55 the income tax year immediately preceding the date of making application
56 exceeds four thousand dollars, or such other sum not more than twenty-
A. 2389 3
1 five thousand dollars beginning July first, two thousand five, twenty-
2 six thousand dollars beginning July first, two thousand six, twenty-sev-
3 en thousand dollars beginning July first, two thousand seven,
4 twenty-eight thousand dollars beginning July first, two thousand eight,
5 twenty-nine thousand dollars beginning July first, two thousand nine,
6 and fifty thousand dollars beginning July first, two thousand fourteen,
7 as may be provided by the local law, ordinance or resolution adopted
8 pursuant to this section, provided that when the head of the household
9 retires before the commencement of such income tax year and the date of
10 filing the application, the income for such year may be adjusted by
11 excluding salary or earnings and projecting his or her retirement income
12 over the entire period of such year.
13 § 5. Paragraph a of subdivision 3 of section 467-b of the real proper-
14 ty tax law, as separately amended by chapter 188 and chapter 205 of the
15 laws of 2005, is amended to read as follows:
16 a. for a dwelling unit where the head of the household is a person
17 sixty-two years of age or older or where the head of the household pays
18 a maximum rent or legal regulated rent which exceeds one-half of the
19 combined income of all members of the household, no tax abatement shall
20 be granted if the combined income of all members of the household for
21 the income tax year immediately preceding the date of making application
22 exceeds four thousand dollars, or such other sum not more than twenty-
23 five thousand dollars beginning July first, two thousand five, twenty-
24 six thousand dollars beginning July first, two thousand six, twenty-sev-
25 en thousand dollars beginning July first, two thousand seven,
26 twenty-eight thousand dollars beginning July first, two thousand eight,
27 and twenty-nine thousand dollars beginning July first, two thousand
28 nine, as may be provided by the local law, ordinance or resolution
29 adopted pursuant to this section, provided that when the head of the
30 household retires before the commencement of such income tax year and
31 the date of filing the application, the income for such year may be
32 adjusted by excluding salary or earnings and projecting his or her
33 retirement income over the entire period of such year.
34 § 6. Paragraph d of subdivision 1 of section 467-c of the real proper-
35 ty tax law, as separately amended by chapters 188 and 205 of the laws of
36 2005, and subparagraph 1 as amended by section 2 of part U of chapter 55
37 of the laws of 2014, is amended to read as follows:
38 d. "Eligible head of the household" means (1) a person or his or her
39 spouse who is sixty-two years of age or older, or a person who pays a
40 maximum rent which exceeds one-half of the combined income of all
41 members of the household, and is entitled to the possession or to the
42 use and occupancy of a dwelling unit, provided, however, with respect to
43 a dwelling which was subject to a mortgage insured or initially insured
44 by the federal government pursuant to section two hundred thirteen of
45 the National Housing Act, as amended "eligible head of the household"
46 shall be limited to that person or his or her spouse who was entitled to
47 possession or the use and occupancy of such dwelling unit at the time of
48 termination of such mortgage, and whose income when combined with the
49 income of all other members of the household, does not exceed six thou-
50 sand five hundred dollars for the taxable period, or such other sum not
51 less than sixty-five hundred dollars nor more than twenty-five thousand
52 dollars beginning July first, two thousand five, twenty-six thousand
53 dollars beginning July first, two thousand six, twenty-seven thousand
54 dollars beginning July first, two thousand seven, twenty-eight thousand
55 dollars beginning July first, two thousand eight, twenty-nine thousand
56 dollars beginning July first, two thousand nine, and fifty thousand
A. 2389 4
1 dollars beginning July first, two thousand fourteen, as may be provided
2 by local law; or (2) a person with a disability as defined in this
3 subdivision.
4 § 7. Subparagraph 1 of paragraph d of subdivision 1 of section 467-c
5 of the real property tax law, as separately amended by chapters 188 and
6 205 of the laws of 2005, is amended to read as follows:
7 (1) a person or his or her spouse who is sixty-two years of age or
8 older, or a person who pays a maximum rent which exceeds one-half of the
9 combined income of all members of the household, and is entitled to the
10 possession or to the use and occupancy of a dwelling unit, provided,
11 however, with respect to a dwelling which was subject to a mortgage
12 insured or initially insured by the federal government pursuant to
13 section two hundred thirteen of the National Housing Act, as amended
14 "eligible head of the household" shall be limited to that person or his
15 or her spouse who was entitled to possession or the use and occupancy of
16 such dwelling unit at the time of termination of such mortgage, and
17 whose income when combined with the income of all other members of the
18 household, does not exceed six thousand five hundred dollars for the
19 taxable period, or such other sum not less than sixty-five hundred
20 dollars nor more than twenty-five thousand dollars beginning July first,
21 two thousand five, twenty-six thousand dollars beginning July first, two
22 thousand six, twenty-seven thousand dollars beginning July first, two
23 thousand seven, twenty-eight thousand dollars beginning July first, two
24 thousand eight, and twenty-nine thousand dollars beginning July first,
25 two thousand nine, as may be provided by local law; or
26 § 8. Subparagraph 1 of paragraph a of subdivision 3 of section 467-c
27 of the real property tax law, as amended by chapter 747 of the laws of
28 1985, is amended to read as follows:
29 (1) where the eligible head of the household who is either sixty-two
30 years of age or older or is disabled does not receive a monthly allow-
31 ance for shelter pursuant to the social services law, the amount by
32 which increases in the maximum rent subsequent to such person's eligi-
33 bility date have resulted in the maximum rent exceeding one-third of the
34 combined income of all members of the household for the taxable period,
35 or where the eligible head of the household is a person who pays a maxi-
36 mum rent which exceeds one-half of the combined income of all members of
37 the household does not receive a monthly allowance for shelter pursuant
38 to the social services law, the amount by which increases in the maximum
39 rent subsequent to such person's date have resulted in the maximum rent
40 exceeding one-half of the combined income of all members of the house-
41 hold for the taxable period, except that in no event shall a rent
42 increase exemption order/tax abatement certificate become effective
43 prior to January first, nineteen hundred seventy-six; or
44 § 9. The state comptroller shall annually pay to each city providing
45 real property tax abatements pursuant to sections 467-b and 467-c of the
46 real property tax law an amount equal to 10 per centum of the real prop-
47 erty tax revenue lost during the city fiscal year due to the implementa-
48 tion of the provisions of this act. Each city eligible for state
49 payments pursuant to this section shall provide the state comptroller
50 with such information as he or she shall deem necessary.
51 § 10. This act shall take effect July 1, 2024; provided however, that:
52 a. the amendments to paragraph a of subdivision 3 of section 467-b of
53 the real property tax law, made by section four of this act shall be
54 subject to the expiration of such paragraph pursuant to section 4 of
55 part U of chapter 55 of the laws of 2014, as amended, and shall be
A. 2389 5
1 deemed to expire therewith, when upon such date section five of this act
2 shall take effect; and
3 b. the amendments to subparagraph (1) of paragraph d of subdivision 1
4 of section 467-c of the real property tax law, made by section six of
5 this act shall not affect the expiration of such subparagraph pursuant
6 to section 4 of part U of chapter 55 of the laws of 2014, as amended,
7 and shall expire and be deemed repealed therewith, when upon such date
8 section seven of this act shall take effect.
