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New York Real Property Tax Law Section 467-b - Tax Abatement For Rent-controlled And Rent Regulated Property Occupied By Senior Citizens Or Persons With Disabilities.Legal Research Home > New York Lawyer > Real Property Tax > New York Real Property Tax Law Section 467-b - Tax Abatement For Rent-controlled And Rent Regulated Property Occupied By Senior Citizens Or Persons With Disabilities.
* § 467-b. Tax abatement for rent-controlled and rent regulated
property occupied by senior citizens or persons with disabilities. 1.
Definitions. As used in this section:
a. "Dwelling unit" means that part of a dwelling in which a head of
the household resides and which is subject to either the emergency
housing rent control law or to the rent and rehabilitation law of the
city of New York enacted pursuant to the local emergency housing rent
control law, or to the emergency tenant protection act of nineteen
seventy-four;
b. "Head of the household" means a person (i) who is sixty-two years
of age or older, or (ii) who qualifies as a person with a disability
pursuant to subdivision five of this section, and is entitled to the
possession or to the use or occupancy of a dwelling unit;
c. "Income" means income from all sources after deduction of all
income and social security taxes and includes social security and
retirement benefits, supplemental security income and additional state
payments, public assistance benefits, interest, dividends, net rental
income, salary or earnings, and net income from self-employment, but
shall not include gifts or inheritances, payments made to individuals
because of their status as victims of Nazi persecution, as defined in
P.L. 103-286, or increases in benefits accorded pursuant to the social
security act or a public or private pension paid to any member of the
household which increase, in any given year, does not exceed the
consumer price index (all items United States city average) for such
year which take effect after the date of eligibility of head of the
household receiving benefits hereunder whether received by the head of
the household or any other member of the household;
d. "Income tax year" means a twelve month period for which the head of
the household filed a federal personal income tax return, or if no such
return is filed, the calendar year;
e. "Increase in maximum rent or legal regulated rent" means any
increase in the maximum rent or the legal regulated rent for the
dwelling unit in question pursuant to the applicable rent control law or
to the emergency tenant protection act of nineteen seventy-four,
respectively, or such classes of increase thereunder as may be specified
in a local law, ordinance or resolution enacted pursuant to this
section, over such base period rent as shall be provided therein or an
exemption from the maximum rent or legal regulated rent as specified in
paragraph c or d of subdivision three of this section;
f. "Members of the household" means the head of the household and any
person, other than a bona fide roomer, boarder or subtenant who is not
related to the head of the household, permanently residing in the
dwelling unit.
2. The governing body of any municipal corporation is hereby
authorized and empowered to adopt, after public hearing, in accordance
with the provisions of this section, a local law, ordinance or
resolution providing for the abatement of taxes of said municipal
corporation imposed on real property containing a dwelling unit as
defined herein by one of the following amounts: (a) where the head of
the household does not receive a monthly allowance for shelter pursuant
to the social services law, an amount not in excess of that portion of
any increase in maximum rent or legal regulated rent which causes such
maximum rent or legal regulated rent to exceed one-third of the combined
income of all members of the household; or
(b) where the head of the household receives a monthly allowance for
shelter pursuant to the social services law, an amount not in excess of
that portion of any increase in maximum rent or legal regulated rent
which is not covered by the maximum allowance for shelter which such
person is entitled to receive pursuant to the social services law.
3. Any such local law, ordinance or resolution shall provide that:
a. for a dwelling unit where the head of the household is a person
sixty-two years of age or older, no tax abatement shall be granted if
the combined income of all members of the household for the income tax
year immediately preceding the date of making application exceeds four
thousand dollars, or such other sum not more than twenty-five thousand
dollars beginning July first, two thousand five, twenty-six thousand
dollars beginning July first, two thousand six, twenty-seven thousand
dollars beginning July first, two thousand seven, twenty-eight thousand
dollars beginning July first, two thousand eight, and twenty-nine
thousand dollars beginning July first, two thousand nine, as may be
provided by the local law, ordinance or resolution adopted pursuant to
this section, provided that when the head of the household retires
before the commencement of such income tax year and the date of filing
the application, the income for such year may be adjusted by excluding
salary or earnings and projecting his or her retirement income over the
entire period of such year.
b. for a dwelling unit where the head of the household qualifies as a
person with a disability pursuant to subdivision five of this section,
no tax abatement shall be granted if the combined income for all members
of the household for the current income tax year exceeds the maximum
income above which such head of the household would not be eligible to
receive cash supplemental security income benefits under federal law
during such tax year.
c. upon issuance of a tax abatement certificate as provided in
subdivision four of this section, the amount set forth in said
certificate shall be deducted from the legal maximum rent or legal
regulated rent chargeable for a dwelling unit of a head of the
household.
d. notwithstanding any other provision of law, when a head of the
household to whom a then current, valid tax abatement certificate has
been issued moves his principal residence from one dwelling unit to a
subsequent dwelling unit located within the same municipal corporation,
the head of the household may apply for a tax abatement certificate
relating to the subsequent dwelling unit, and such certificate may
provide that the head of the household shall be exempt from paying that
portion of the maximum rent or legal regulated rent for the subsequent
dwelling unit which is the least of the following:
(1) the amount by which the rent for the subsequent dwelling unit
exceeds the last rent, as reduced, which the head of the household was
required to actually pay in the original dwelling unit;
(2) the last amount deducted from the maximum rent or legal regulated
rent pursuant to this section in the original dwelling unit; or
(3) where the head of the household does not receive a monthly
allowance for shelter pursuant to the social services law, the amount by
which the maximum rent or legal regulated rent of the subsequent
dwelling unit exceeds one-third of the combined income of all members of
the household.
e. notwithstanding any other provision of law, when a head of the
household to whom a then current, valid tax abatement certificate has
been issued moves his principal residence from one dwelling unit subject
to the provisions of articles II, IV, V or XI of the private housing
finance law to a subsequent dwelling unit subject to either the local
emergency housing rent control law or to the emergency tenant protection
act of nineteen seventy-four which is located within the same municipal
corporation, the head of the household may apply for a tax abatement
certificate relating to the subsequent dwelling unit, and such
certificate may provide that the head of the household shall be exempt
from paying that portion of the maximum rent or legal regulated rent for
the subsequent dwelling unit which is the least of the following:
(1) the amount by which the rent for the subsequent dwelling unit
exceeds the last rent, as so reduced, which the head of the household
was required to actually pay in the original dwelling unit;
(2) the most recent amount so deducted from the maximum rent or legal
regulated rent in the original dwelling unit; or
(3) where the head of the household does not receive a monthly
allowance for shelter pursuant to the social services law, the amount by
which the maximum rent or legal regulated rent of the subsequent
dwelling unit exceeds one-third of the combined income of all members of
the household.
f. notwithstanding any other provision of law, when a dwelling unit
subject to regulation under the New York city rent and rehabilitation
law or the rent stabilization law of the city of New York is
reclassified by order of the city rent agency subject to the other law,
a head of the household who held a valid senior citizen or person with a
disability rent increase exemption order at the time of such
reclassification may be issued a rent increase exemption order under the
appropriate law continuing the exemption he would have been eligible and
entitled to, notwithstanding such reclassification of such dwelling unit
and the tenant shall be exempt from paying the rent increase to the
extent to which he was otherwise eligible and entitled to be exempted at
the time of the increase but for the fact of such reclassification of
the dwelling unit including exemption from the rent increase granted
pursuant to subparagraph (m) of paragraph one of subdivision g of
section 26-405 of the administrative code of the city of New York to the
extent that it is not predicated upon any improvement or addition in a
category as provided for in subparagraph (d), (e), (f), (g), (h) or (i)
of such paragraph.
(1) A head of the household who is otherwise eligible for exemption at
the time of the rent increase and resides in a dwelling unit subject to
regulation under the emergency housing rent control law or the rent
stabilization law of the city of New York which has been reclassified
under the other law, may be issued a rent increase exemption order under
the appropriate law exempting the tenant from paying the rent increase
to the extent to which he would have been eligible and entitled to be
exempted but for the fact of reclassification of the dwelling units
including exemption from the rent increase granted pursuant to
subparagraph (m) of paragraph one of subdivision g of section 26-405 of
the administrative code of the city of New York to the extent that it is
not predicated upon any improvement or addition in a category as
provided for in subparagraph (d), (e), (f), (g), (h) or (i) of such
paragraph.
(2) Application for an exemption order shall be made within ninety
days from the date of the rent increase and reclassification or within
ninety days of the effective date of this paragraph, whichever is later,
and the rent increase exemption order shall take effect as of the
effective date of the rent increase and reclassification including any
retroactive increments pursuant to such rent increase.
g. notwithstanding any other provision of law to the contrary, where a
head of the household holds a current, valid tax abatement certificate
and, after the effective date of this paragraph, there is a permanent
decrease in the combined income of all members of the household in an
amount which exceeds twenty percent of such income as represented in
such head of the household's last approved application for a tax
abatement certificate or for renewal thereof, such head of the household
may apply for a redetermination of the amount set forth therein. Upon
application, such amount shall be redetermined so as to re-establish the
ratio of adjusted rent to income which existed at the time of approval
of such head of the household's last application for a tax abatement
certificate or for renewal thereof; provided, however, that in no event
shall the amount of the adjusted rent be redetermined to be (i) in the
case of a head of the household who does not receive a monthly allowance
for shelter pursuant to the social services law, less than one-third of
the combined income of all members of the household; or (ii) in the case
of a head of the household who receives a monthly allowance for shelter
pursuant to the social services law, less than the maximum allowance for
shelter which such head of the household is entitled to receive pursuant
to such law. For purposes of this paragraph, a decrease in the combined
income of all members of the household shall not include any decrease in
such income resulting from the manner in which income is calculated
pursuant to any amendment to paragraph c of subdivision one of this
section made on or after April first, nineteen hundred eighty-seven. For
purposes of this paragraph, "adjusted rent" shall mean maximum rent or
legal regulated rent less the amount set forth in a tax abatement
certificate.
4. The head of the household must apply every two years to the
appropriate rent control agency or administrative agency for a tax
abatement certificate on a form prescribed by said agency. A tax
abatement certificate setting forth an amount not in excess of the
increase in maximum rent or legal regulated rent for the taxable period
or such other amount as shall be determined under subdivision three of
this section shall be issued by said agency to each head of the
household who is found to be eligible under this section on or before
the last date prescribed by law for the payment of the taxes or the
first installment thereof of any municipal corporation which has granted
an abatement of taxes. Copies of such certificate shall be issued to the
owner of the real property containing the dwelling unit of the head of
the household and to the collecting officer charged with the duty of
collecting the taxes of each municipal corporation which has granted the
abatement of taxes authorized by this section.
5. Eligibility. a. To qualify as a person with a disability for the
purposes of this section, an individual shall submit to the appropriate
rent control agency or administrative agency proof sufficient to such
agency that such individual is currently receiving social security
disability insurance (SSDI) or supplemental security income (SSI)
benefits under the federal social security act or disability pension or
disability compensation benefits provided by the United States
department of veterans affairs or those previously eligible by virtue of
receiving disability benefits under the supplemental security income
program or the social security disability program and currently
receiving medical assistance benefits based on determination of
disability as provided in section three hundred sixty-six of the social
services law.
b. Eligibility shall be determined as of a date prescribed by the
appropriate rent control agency or administrative agency pursuant to the
local law, ordinance or resolution and such local law, ordinance or
resolution may provide for a pro rata refund of taxes paid prior to such
eligibility date or a credit therefor against the next succeeding tax
periods.
6. The amount set forth in a tax abatement certificate shall be
deducted from the total taxes levied by or on behalf of the municipal
corporation which has granted such abatement on real property containing
the dwelling unit of a head of the household to whom the certificate has
been issued. In the event that both a town and a village included
therein grant such abatement, such deduction for properties located in
the village shall be made first from taxes levied by or on behalf of the
village and any excess thereof shall be deducted from town taxes.
7. Upon the vacancy of a dwelling unit for which an abatement
certificate has been issued, the owner thereof shall remit a pro rata
portion of the tax abatement to the collecting officer of the municipal
corporation which granted such abatement and any amount due by reason of
such vacancy shall be a lien upon the property on and after the date of
such vacancy.
8. Where a tax abatement certificate has been issued to a head of the
household as authorized by a local law, ordinance or resolution adopted
pursuant to this section and the landlord collects or attempts to
collect all or part of the amount covered by such tax abatement
certificate, the amount of such abatement shall be deemed a rent
overcharge under the applicable rent control or rent regulation law.
9. In a city with a population of one million or more, any such local
law, ordinance or resolution may provide that in the event the tax
abatement certificate authorizes an amount of deduction in excess of the
real estate quarterly installment, then the balance may be applied to
any subsequent installment until exhausted, provided that, at the
request of the owner, such balance shall be paid to the owner in lieu of
being applied to any subsequent installment, except where the owner is
in arrears in the payment of real estate taxes on any property. For the
purposes of such provision of any such local law, ordinance or
resolution, where the owner is a corporation, it shall be deemed to be
in arrears when any officer, director or any person holding an interest
in more than ten percent of the issued and outstanding stock of such
corporation is in arrears in the payment of real estate taxes on any
property; where title is held by a nominee, the owner shall be deemed to
be in arrears when the person for whose benefit such title is held is in
arrears in the payment of real estate taxes on any property.
* NB Effective until June 16, 2011
* § 467-b. Tax abatement for rent controlled property occupied by
senior citizens or persons with disabilities. 1. Definitions. As used in
this section:
a. "Dwelling unit" means that part of a dwelling in which a head of
the household resides and which is subject to either emergency housing
rent control law or to rent and rehabilitation law of the city of New
York enacted pursuant to the local law enacted pursuant to the local
emergency housing rent control law;
b. "Head of the household" means a person (i) who is sixty-two years
of age or older, or (ii) who qualifies as a person with a disability
pursuant to subdivision five of this section, is not a recipient of
public assistance pursuant to the social services law and is entitled to
the possession or to the use or occupancy of a dwelling unit;
c. "Income" means income from all sources after deduction of all
income and social security taxes and includes social security and
retirement benefits, interests, dividends, net rental income, salary or
earnings, and new income from self-employment, but shall not include
gifts or inheritances;
d. "Income tax year" means a twelve month period for which the head of
the household filed a federal personal income tax return, or if no such
return is filed, the calendar year;
e. "Increase in maximum rent" means any increase in the maximum rent
for the dwelling unit in question pursuant to the applicable rent
control law, or such classes of increase thereunder as may be specified
in a local law, ordinance or resolution enacted pursuant to this
section, over such base period rent as shall be provided therein;
f. "Members of the household" means the head of the household and any
person, other than a bona fide roomer, boarder or subtenant who is not
related to the head of the household, permanently residing in the
dwelling unit.
2. The governing body of any city, town or village is hereby
authorized and empowered to adopt, after public hearing, in accordance
with the provisions of this section, a local law, ordinance or
resolution providing for the abatement of taxes of said municipal
corporation imposed on real property containing a dwelling unit as
defined herein by an amount not in excess of that portion of any
increase in maximum rent which causes such maximum rent to exceed
one-third of the combined income of all members of the household.
3. Any such local law, ordinance or resolution shall provide that:
a. for a dwelling unit where the head of the household is a person
sixty-two years of age or older, no tax abatement shall be granted if
the combined income of all members of the household for the income tax
year immediately preceding the date of making application exceeds three
thousand dollars, or such other sum not more than five thousand dollars
as may be provided by the local law, ordinance or resolution adopted
pursuant to this section, provided that when the head of the household
retires before the commencement of such year and the date of filing the
application, the income for such year may be adjusted by excluding
salary or earnings and projecting his retirement income over the entire
period of such year.
b. for a dwelling unit where the head of the household qualifies as a
person with a disability pursuant to subdivision five of this section,
no tax abatement shall be granted if the combined income for all members
of the household for the current income tax year exceeds the maximum
income at which such head of the household would not be eligible to
receive cash supplemental security income benefits under federal law
during such tax year.
c. upon issuance of a tax abatement certificate as provided in
subdivision four of this section, the amount of increase in maximum rent
set forth in said certificate shall be deducted from the legal maximum
rent chargeable for a dwelling unit of a head of the household.
4. The head of the household must apply each year to the appropriate
rent control agency for a tax abatement certificate on a form prescribed
by said agency. A tax abatement certificate setting forth an amount not
in excess of the increase in maximum rent for the taxable period shall
be issued by said agency to each head of the household who is found to
be eligible under this section on or before the last date prescribed by
law for the payment of the taxes or the first installment thereof of any
city, town or village which has granted an abatement of taxes. Copies of
such certificate shall be issued to the owner of the real property
containing the dwelling unit of the head of the household and to the
collecting officer charged with the duty of collecting the taxes of each
city, town or village which has granted the abatement of taxes
authorized by this section.
5. Eligibility. a. To qualify as a person with a disability for the
purposes of this section, an individual shall submit to the appropriate
rent control agency or administrative agency proof sufficient to such
agency that such individual is currently receiving social security
disability insurance (SSDI) or supplemental security income (SSI)
benefits under the federal social security act or disability pension or
disability compensation benefits provided by the United States
department of veterans affairs or those previously eligible by virtue of
receiving disability benefits under the supplemental security income
program or the social security disability program and currently
receiving medical assistance benefits based on determination of
disability as provided in section three hundred sixty-six of the social
services law.
b. Eligibility shall be determined as of a date prescribed by the
appropriate rent control agency pursuant to the local law, ordinance or
resolution and such local law, ordinance or resolution may provide for a
pro rata refund of taxes paid prior to such eligibility date or a credit
therefor against the next succeeding tax periods.
6. The portion of the increase in maximum rent for the taxable period
set forth in a tax abatement certificate shall be deducted from the
total taxes levied by or on behalf of the city, town or village which
has granted such abatement on real property containing the dwelling unit
of a head of the household to whom the certificate has been issued. In
the event that both a town and a village included therein grant such
abatement, such deduction for properties located in the village shall be
made first from taxes levied by or on behalf of the village and any
excess thereof shall be deducted from town taxes.
7. Upon the vacancy of a dwelling unit for which an abatement
certificate has been issued, the owner thereof shall remit a pro rata
portion of the tax abatement to the collecting officer of the city, town
or village which granted such abatement and any amount due by reason of
such vacancy shall be a lien upon the property on and after the date of
such vacancy.
8. Where a tax abatement certificate has been issued to a head of the
household as authorized by a local law, ordinance or resolution adopted
pursuant to this section and the landlord collects or attempts to
collect the increase in the maximum rent for a dwelling unit occupied by
such head of the household, the amount of such abatement shall be deemed
a rent overcharge under the applicable rent control law.
* NB Effective June 16, 2011
Last modified: August 26, 2006 |