Bill Text: NY A07930 | 2023-2024 | General Assembly | Introduced

---

Bill Title: Permits a redetermination of a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities upon a permanent decrease in income.

Spectrum: Partisan Bill (Democrat 11-0)

Status: (Introduced - Dead) 2024-01-03 - referred to aging [A07930 Detail]

Download: New_York-2023-A07930-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          7930

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                     August 4, 2023
                                       ___________

        Introduced by M. of A. DINOWITZ -- read once and referred to the Commit-
          tee on Aging

        AN ACT to amend the real property tax law and the administrative code of
          the  city  of New York, in relation to redetermination based on income
          for a tax abatement for rent-controlled and  rent  regulated  property
          occupied by senior citizens or persons with disabilities

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph g of subdivision 3 of section 467-b of  the  real
     2  property  tax  law,  as  amended  by chapter 553 of the laws of 2015, is
     3  amended to read as follows:
     4    g. notwithstanding any other provision of law to the contrary, where a
     5  head of the household holds a current, valid tax  abatement  certificate
     6  and,  after  the  effective date of this paragraph, there is a permanent
     7  decrease in the combined income of all members of the household  [in  an
     8  amount  which  exceeds  twenty  percent of such income as represented in
     9  such head of the household's last approved application for a tax  abate-
    10  ment certificate or for renewal thereof], such head of the household may
    11  apply for a redetermination of the amount set forth therein. Upon appli-
    12  cation,  such  amount  shall  be  redetermined so as to re-establish the
    13  ratio of adjusted rent to income which existed at the time  of  approval
    14  of  such  head  of  the household's last application for a tax abatement
    15  certificate or for renewal thereof; provided, however, that in no  event
    16  shall  the  amount of the adjusted rent be redetermined to be (i) in the
    17  case of a head of the household who does not receive a monthly allowance
    18  for shelter pursuant to the social services law, less than one-third  of
    19  the  combined income of all members of the household unless such head of
    20  the household has been granted a rent increase exemption order  that  is
    21  in  effect  as of January first, two thousand fifteen or takes effect on
    22  or before July first, two thousand fifteen; or (ii) in  the  case  of  a
    23  head  of  the  household  who  receives  a monthly allowance for shelter

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11817-03-3
        A. 7930                             2

     1  pursuant to the social services law, less than the maximum allowance for
     2  shelter which such head of the household is entitled to receive pursuant
     3  to such law. For purposes of this paragraph, a decrease in the  combined
     4  income of all members of the household shall not include any decrease in
     5  such  income  resulting  from  the  manner in which income is calculated
     6  pursuant to any amendment to paragraph c  of  subdivision  one  of  this
     7  section made on or after April first, nineteen hundred eighty-seven. For
     8  purposes  of  this paragraph, "adjusted rent" shall mean maximum rent or
     9  legal regulated rent less the  amount  set  forth  in  a  tax  abatement
    10  certificate.
    11    §  2.  Subparagraph 2 of paragraph a of subdivision 4 of section 467-b
    12  of the real property tax law is renumbered  subparagraph  3  and  a  new
    13  subparagraph 2 is added to read as follows:
    14    (2) Notwithstanding any other provision of law to the contrary, a head
    15  of  household  to  whom  a  rent  increase exemption order/tax abatement
    16  certificate has previously  been  issued  under  this  section  who  has
    17  submitted  a  renewal  application  pursuant to subparagraph one of this
    18  paragraph where there is a  decrease  in  the  combined  income  of  all
    19  members  of  the household, shall be issued such order/certificate in an
    20  amount not in excess of that portion of any increase in maximum rent  or
    21  legal  regulated  rent which causes such maximum rent or legal regulated
    22  rent to exceed one-third of the combined income of all  members  of  the
    23  household.
    24    §  3.  Subdivision (d) of section 26-605 of the administrative code of
    25  the city of New York, as amended by chapter 553 of the laws of 2015,  is
    26  amended to read as follows:
    27    (d)  Notwithstanding any other provision of law to the contrary, where
    28  an eligible head of the household holds a current, valid  rent  increase
    29  exemption  order/tax abatement certificate and, after the effective date
    30  of this subdivision, there is a permanent  decrease  in  income  [in  an
    31  amount  which  exceeds  twenty  percent of such income as represented in
    32  such eligible head of household's last approved application for  a  rent
    33  increase exemption order/tax abatement certificate or for renewal there-
    34  of], such eligible head of the household may apply for a redetermination
    35  of  the amount set forth therein. Upon application, such amount shall be
    36  redetermined so as to reestablish the ratio of adjusted rent  to  income
    37  which  existed  at  the  time  of  approval of such eligible head of the
    38  household's last application for a  rent  increase  exemption  order/tax
    39  abatement certificate or for renewal thereof; provided, however, that in
    40  no event shall the amount of the adjusted rent be redetermined to be (i)
    41  in  the case of an eligible head of the household who does not receive a
    42  monthly allowance for shelter pursuant to the social services law,  less
    43  than  one-third of income unless such head of the household qualifies as
    44  a person with a disability pursuant to section 26-617  of  this  chapter
    45  and  has  been  granted  a  rent  increase exemption order/tax abatement
    46  certificate that is in effect as of January first, two thousand  fifteen
    47  or  takes  effect on or before July first, two thousand fifteen; or (ii)
    48  in the case of an eligible head of the household who receives a  monthly
    49  allowance for shelter pursuant to the social services law, less than the
    50  maximum  allowance for shelter which such eligible head of the household
    51  is entitled to receive pursuant to law. For purposes  of  this  subdivi-
    52  sion,  a  decrease  in  income  shall not include any decrease in income
    53  resulting from the manner in which income is calculated pursuant to  any
    54  amendment  to  paragraph  f  of  subdivision one of section four hundred
    55  sixty-seven-c of the real property tax law or an amendment  to  subdivi-
    56  sion  f  of  section  26-601  of this code made on or after April first,
        A. 7930                             3

     1  nineteen hundred  eighty-seven.    For  purposes  of  this  subdivision,
     2  "adjusted  rent"  shall mean maximum rent less the amount set forth in a
     3  rent increase exemption order/tax abatement certificate.
     4    § 4. Section 26-605 of the administrative code of the city of New York
     5  is amended by adding a new subdivision (d-1) to read as follows:
     6    (d-1)  Notwithstanding  any  other provision of law to the contrary, a
     7  head of household to whom a rent increase exemption order/tax  abatement
     8  certificate has previously been issued under this chapter, chapter three
     9  or  chapter  four  of this title who has submitted a renewal application
    10  pursuant to this section where there is a decrease   in    the  combined
    11  income   of   all  members  of  the  household,  shall  be  issued  such
    12  order/certificate in an amount not in excess  of  that  portion  of  any
    13  increase in maximum rent or legal regulated rent which causes such maxi-
    14  mum  rent  or  legal  regulated rent to exceed one-third of the combined
    15  income of all members of the household.
    16    § 5. This act shall take effect immediately.