S T A T E O F N E W Y O R K
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1808
2009-2010 Regular Sessions
I N S E N A T E
February 9, 2009
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Introduced by Sens. O. JOHNSON, FUSCHILLO, LAVALLE -- read twice and
ordered printed, and when printed to be committed to the Committee on
Aging
AN ACT to amend the real property tax law, in relation to a senior citi-
zen rent exemption and tax abatement program within Suffolk county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 467-g to read as follows:
S 467-G. TENANTS SIXTY-FIVE YEARS OF AGE OR OVER WITHIN SUFFOLK COUN-
TY. 1. ANY MUNICIPAL CORPORATION WITHIN SUFFOLK COUNTY IS HEREBY AUTHOR-
IZED TO PROVIDE A PROGRAM OF SENIOR CITIZEN RENT EXEMPTION AND TAX
ABATEMENT PROVIDED THE GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER A
PUBLIC HEARING THEREON, ADOPTS A LOCAL LAW OR ORDINANCE PROVIDING THERE-
FOR. SUCH PROGRAM SHALL APPLY TO PERSONS SIXTY-FIVE YEARS OF AGE OR
OVER, WHO RESIDE IN RESIDENTIAL RENTAL PREMISES AND WHO ARE HEADS OF
HOUSEHOLDS WHOSE INCOMES FALL WITHIN SPECIFIED LIMITS TO BE ESTABLISHED
BY SUCH LAW OR ORDINANCE.
2. THE ELIGIBLE HEAD OF HOUSEHOLD SHALL APPLY EACH YEAR, PRIOR TO THE
TAXABLE STATUS DATE PRESCRIBED BY LAW, TO THE APPROPRIATE LOCAL ASSESSOR
FOR A TAX ABATEMENT CERTIFICATE, ON A FORM PRESCRIBED BY THE STATE
BOARD. AS A REQUIRED PART OF THE APPLICATION PROCESS, EACH APPLICANT
SHALL ALSO SUBMIT AN ACCESSORY AGREEMENT SIGNED BY HIS OR HER LANDLORD,
ATTESTING TO THE LANDLORD'S WILLINGNESS TO PARTICIPATE IN THE PROGRAM.
SUCH AGREEMENT SHALL INCLUDE THE LANDLORD'S RESPONSIBILITIES TO (A)
REDUCE THE TENANT'S RENT ON A MONTHLY BASIS BY ONE-TWELFTH OF THE AMOUNT
OF THE ANNUAL EXEMPTION GRANTED, (B) REIMBURSE, TO THE RECEIVER OF TAXES
OF THE MUNICIPAL CORPORATION WHICH GRANTED THE EXEMPTION, A PRO-RATED
PORTION OF THE TAX ABATEMENT IF HIS OR HER QUALIFYING TENANT SHOULD MOVE
DURING THE TAXABLE PERIOD AND (C) PERMIT ALL QUALIFYING TENANTS TO
PARTICIPATE IN THE PROGRAM.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06105-01-9
S. 1808 2
3. A TAX ABATEMENT CERTIFICATE ESTABLISHING THE AMOUNT OF EXEMPTION
FOR THE TAXABLE PERIOD SHALL BE ISSUED TO EACH HEAD OF THE HOUSEHOLD WHO
IS ELIGIBLE. COPIES OF THE CERTIFICATE SHALL BE ISSUED TO THE OWNER OF
THE REAL PROPERTY CONTAINING THE RENTAL UNIT OF THE HEAD OF THE HOUSE-
HOLD AND TO THE RECEIVER OF TAXES OF EACH MUNICIPALITY WHICH HAS GRANTED
THE ABATEMENT OF TAXES. THE EXEMPTION FOR THE TAX PERIOD SET IN THE TAX
ABATEMENT CERTIFICATE SHALL BE DEDUCTED FROM THE TOTAL TAXES LEVIED BY
THE MUNICIPALITY WHICH GRANTED THE ABATEMENT ON REAL PROPERTY CONTAINING
THE RENTAL UNIT.
4. ANY CONVICTION OF HAVING MADE A WILLFUL FALSE STATEMENT IN THE
APPLICATION FOR EXEMPTION PURSUANT TO THIS SECTION SHALL BE PUNISHABLE
BY A FINE OF NOT MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY THE
APPLICANT SENIOR CITIZEN AND/OR HOMEOWNER FROM FURTHER EXEMPTIONS FOR A
PERIOD OF FIVE YEARS.
5. THE PROVISIONS OF THIS SECTION SHALL BE APPLICABLE TO ALL RENTAL
UNITS WHICH COMPLY WITH ALL RELEVANT HOUSING CODES, LOCAL LAWS OR ORDI-
NANCES.
S 2. This act shall take effect immediately and shall apply to real
property having a taxable status date on or after such effective date.