Pheffer, Robinson, Ortiz, Rivera J, Castro, DenDekker, Boyland, Rivera N, Miller M
MLTSPNSR
Colton, Cook, Hooper, Mayersohn, Sweeney
Amd SS467-b & 467-c, RPT L
Expands eligibility of the tax abatement for rent-controlled and rent regulated property occupied by senior citizens by permitting an exemption for rent increases above one-quarter of the combined income of all members of a household where such combined income is $18,000 or less.
STATE OF NEW YORK
________________________________________________________________________
4452
2011-2012 Regular Sessions
IN ASSEMBLY
February 3, 2011
___________
Introduced by M. of A. BRENNAN, PHEFFER, ROBINSON, ORTIZ, J. RIVERA,
CASTRO, DenDEKKER, BOYLAND, N. RIVERA, M. MILLER -- Multi-Sponsored by
-- M. of A. COLTON, COOK, HOOPER, MAYERSOHN, SWEENEY -- read once and
referred to the Committee on Aging
AN ACT to amend the real property tax law, in relation to expanding
eligibility of the tax abatement for rent-controlled and rent regu-
lated property occupied by senior citizens and for property owned by
certain housing companies and 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. Subdivision 2 of section 467-b of the real property tax
2 law, as amended by chapter 747 of the laws of 1985, is amended to read
3 as follows:
4 2. The governing body of any municipal corporation is hereby author-
5 ized and empowered to adopt, after public hearing, in accordance with
6 the provisions of this section, a local law, ordinance or resolution
7 providing for the abatement of taxes of said municipal corporation
8 imposed on real property containing a dwelling unit as defined herein by
9 one of the following amounts: (a) where the head of the household does
10 not receive a monthly allowance for shelter pursuant to the social
11 services law, an amount not in excess of that portion of any increase in
12 maximum rent or legal regulated rent which causes such maximum rent or
13 legal regulated rent to exceed one-third of the combined income of all
14 members of the household; or
15 (b) where the head of the household receives a monthly allowance for
16 shelter pursuant to the social services law, an amount not in excess of
17 that portion of any increase in maximum rent or legal regulated rent
18 which is not covered by the maximum allowance for shelter which such
19 person is entitled to receive pursuant to the social services law[.]; or
20 (c) where the head of the household does not receive a monthly allow-
21 ance for shelter pursuant to the social services law and after the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07731-01-1
A. 4452 2
1 adoption or amendment of a local law, ordinance or resolution adopted
2 pursuant to this section to provide for the abatement of taxes, where
3 the combined income of all members of the household for the income tax
4 year immediately preceding the date of making application is eighteen
5 thousand dollars or less, an amount not in excess of that portion of any
6 increase in maximum rent or legal regulated rent which causes such maxi-
7 mum rent or legal regulated rent to exceed one-quarter of the combined
8 income of all members of the household.
9 § 2. Subparagraph 3 of paragraph d of subdivision 3 of section 467-b
10 of the real property tax law, as amended by section 1 of chapter 188 of
11 the laws of 2005, is amended to read as follows:
12 (3) where the head of the household does not receive a monthly allow-
13 ance for shelter pursuant to the social services law, the amount by
14 which the maximum rent or legal regulated rent of the subsequent dwell-
15 ing unit exceeds one-third of the combined income of all members of the
16 household; provided, however, that a local law, ordinance or resolution
17 is adopted pursuant to this section to allow that when the combined
18 income totals eighteen thousand dollars or less, the amount by which the
19 maximum rent or legal regulated rent of the subsequent dwelling unit
20 exceeds one-fourth of the combined income of all members of the house-
21 hold.
22 § 3. Subparagraph 3 of paragraph e of subdivision 3 of section 467-b
23 of the real property tax law, as amended by section 1 of chapter 188 of
24 the laws of 2005, is amended to read as follows:
25 (3) where the head of the household does not receive a monthly allow-
26 ance for shelter pursuant to the social services law, the amount by
27 which the maximum rent or legal regulated rent of the subsequent dwell-
28 ing unit exceeds one-third of the combined income of all members of the
29 household; provided, however, that a local law, ordinance or resolution
30 is adopted pursuant to this section to allow that when the combined
31 income totals eighteen thousand dollars or less, the amount by which the
32 maximum rent or legal regulated rent of the subsequent dwelling unit
33 exceeds one-fourth of the combined income of all members of the house-
34 hold.
35 § 4. Paragraph g of subdivision 3 of section 467-b of the real proper-
36 ty tax law, as amended by section 1 of chapter 188 of the laws of 2005,
37 is amended to read as follows:
38 g. notwithstanding any other provision of law to the contrary, where a
39 head of the household holds a current, valid tax abatement certificate
40 and, after the effective date of this paragraph, there is a permanent
41 decrease in the combined income of all members of the household in an
42 amount which exceeds twenty percent of such income as represented in
43 such head of the household's last approved application for a tax abate-
44 ment certificate or for renewal thereof, such head of the household may
45 apply for a redetermination of the amount set forth therein. Upon appli-
46 cation, such amount shall be redetermined so as to re-establish the
47 ratio of adjusted rent to income which existed at the time of approval
48 of such head of the household's last application for a tax abatement
49 certificate or for renewal thereof; provided, however, that in no event
50 shall the amount of the adjusted rent be redetermined to be (i) in the
51 case of a head of the household who does not receive a monthly allowance
52 for shelter pursuant to the social services law, less than one-third of
53 the combined income of all members of the household; [or] (ii) in the
54 case of a head of the household who receives a monthly allowance for
55 shelter pursuant to the social services law, less than the maximum
56 allowance for shelter which such head of the household is entitled to
A. 4452 3
1 receive pursuant to such law or, (iii) in the case of an eligible head
2 of the household who does not receive a monthly allowance for shelter
3 pursuant to the social services law after the adoption or amendment of a
4 local law, ordinance or resolution adopted pursuant to this section to
5 provide a rent increase exemption, when the combined income of the
6 household totals eighteen thousand dollars or less, less than one-quar-
7 ter of the combined income of all members of the household. For
8 purposes of this paragraph, a decrease in the combined income of all
9 members of the household shall not include any decrease in such income
10 resulting from the manner in which income is calculated pursuant to any
11 amendment to paragraph c of subdivision one of this section made on or
12 after April first, nineteen hundred eighty-seven. For purposes of this
13 paragraph, "adjusted rent" shall mean maximum rent or legal regulated
14 rent less the amount set forth in a tax abatement certificate.
15 § 5. Paragraph a of subdivision 3 of section 467-c of the real proper-
16 ty tax law, as amended by chapter 747 of the laws of 1985, is amended to
17 read as follows:
18 a. an eligible head of the household may obtain a rent increase
19 exemption order/tax abatement certificate entitling him to an exemption
20 from increases in the maximum rent otherwise payable in one of the
21 following amounts:
22 (1) where the eligible head of the household does not receive a month-
23 ly allowance for shelter pursuant to the social services law, the amount
24 by which increases in the maximum rent subsequent to such person's
25 eligibility date have resulted in the maximum rent exceeding one-third
26 of the combined income of all members of the household for the taxable
27 period, except that in no event shall a rent increase exemption
28 order/tax abatement certificate become effective prior to January first,
29 nineteen hundred seventy-six; or
30 (2) where the eligible head of the household receives a monthly allow-
31 ance for shelter pursuant to the social services law, an amount not
32 exceeding that portion of any increase in maximum rent subsequent to
33 such person's eligibility date which is not covered by the maximum
34 allowance for shelter which such person is entitled to receive pursuant
35 to the social services law[.]; or
36 (3) notwithstanding any of the provisions of this section, where the
37 head of the household does not receive a monthly allowance for shelter
38 pursuant to the social services law and, after the adoption or amendment
39 of a local law, ordinance or resolution adopted pursuant to this section
40 to provide a rent increase exemption order/tax abatement certificate
41 where the combined income of all members of the household for the income
42 tax year immediately preceding the date of making application is eigh-
43 teen thousand dollars or less, an amount not in excess of that portion
44 of any increase in maximum rent or legal regulated rent which causes
45 such maximum rent or legal regulated rent to exceed one-quarter of the
46 combined income of all members of the household.
47 § 6. Subparagraph 3 of paragraph b of subdivision 3 of section 467-c
48 of the real property tax law, as amended by chapter 420 of the laws of
49 1991, is amended to read as follows:
50 (3) where the head of the household does not receive a monthly allow-
51 ance for shelter pursuant to the social services law, the amount by
52 which the maximum rent or legal regulated rent of the subsequent dwell-
53 ing unit exceeds one-third of the combined income of all members of the
54 household; provided, however, after the adoption or amendment of a local
55 law, ordinance or resolution adopted pursuant to this section to provide
56 a rent increase exemption order/tax abatement certificate when the
A. 4452 4
1 combined income totals eighteen thousand dollars or less, the amount by
2 which the maximum rent or legal regulated rent of the subsequent dwell-
3 ing unit exceeds one-fourth of the combined income of all members of the
4 household.
5 § 7. Paragraph d of subdivision 3 of section 467-c of the real proper-
6 ty tax law, as amended by chapter 594 of the laws of 2002, is amended to
7 read as follows:
8 d. notwithstanding any other provision of law to the contrary, where
9 [a] an eligible head of the household holds a current, valid rent
10 increase exemption order/tax abatement certificate and, after the effec-
11 tive date of this paragraph, there is a permanent decrease in income in
12 an amount which exceeds twenty percent of such income as represented in
13 such eligible head of household's last approved application for a rent
14 increase exemption order/tax abatement certificate or for renewal there-
15 of, such eligible head of the household may apply for a redetermination
16 of the amount set forth therein. Upon application, such amount shall be
17 redetermined so as to re-establish the ratio of adjusted rent to income
18 which existed at the time of approval of such eligible head of the
19 household's last application for a rent increase exemption order/tax
20 abatement certificate or for renewal thereof; provided, however, that in
21 no event shall the amount of the adjusted rent be redetermined to be (i)
22 in the case of an eligible head of the household who does not receive a
23 monthly allowance for shelter pursuant to the social services law, less
24 than one-third of income; [or] (ii) in the case of an eligible head of
25 the household who receives a monthly allowance for shelter pursuant to
26 the social services law, less than the maximum allowance for shelter
27 which such eligible head of the household is entitled to receive pursu-
28 ant to law; or (iii) in the case of an eligible head of the household
29 who does not receive a monthly allowance for shelter pursuant to the
30 social services law after the adoption or amendment of a local law,
31 ordinance or resolution adopted pursuant to this section to provide a
32 rent increase exemption, when the combined income of the head of house-
33 hold totals eighteen thousand dollars or less, less than one-quarter of
34 the combined income of all members of the household. For purposes of
35 this paragraph, a decrease in income shall not include any decrease in
36 income resulting from the manner in which income is calculated pursuant
37 to any amendment to paragraph f of subdivision one of this section made
38 on or after April first, nineteen hundred eighty-seven. For purposes of
39 this paragraph, "adjusted rent" shall mean maximum rent less the amount
40 set forth in a rent increase exemption order/tax abatement certificate.
41 § 8. This act shall take effect on the first of January next succeed-
42 ing the date on which it shall have become a law and shall apply to
43 assessment rolls prepared on the basis of taxable status dates occurring
44 on or after such date; provided, however, the provisions of sections
45 one, two, three and four of this act shall not affect the expiration of
46 section 467-b of the real property tax law and shall be deemed to expire
47 therewith.
