LBD12037-01-5
S. 6012 2 A. 8323
such provisions; and to amend the real property tax law, in relation
to extending certain provisions relating to exemption from taxation of
alterations and improvements to multiple dwellings; to amend the tax
law and part C of chapter 2 of the laws of 2005 amending the tax law
relating to exemptions from sales and use taxes, in relation to
extending certain provisions thereof; to amend the general city law
and the administrative code of the city of New York, in relation to
extending certain provisions relating to relocation and employment
assistance credits; to amend the general city law and the administra-
tive code of the city of New York, in relation to extending certain
provisions relating to specially eligible premises and special
rebates; to amend the administrative code of the city of New York, in
relation to extending certain provisions relating to exemptions and
deductions from base rent; to amend the real property tax law, in
relation to extending certain provisions relating to eligibility peri-
ods and requirements; to amend the real property tax law, in relation
to extending certain provisions relating to eligibility periods and
requirements, benefit periods and applications for abatements; to
amend the administrative code of the city of New York, in relation to
extending certain provisions relating to a special reduction in deter-
mining the taxable base rent; to amend the real property tax law and
the administrative code of the city of New York, in relation to
extending certain provisions relating to applications for abatement of
tax payments; to amend the real property tax law, in relation to
extending certain provision relating to partial tax abatement for
residential real property held in the cooperative or condominium form
of ownership in a city having a population of one million or more; to
amend the real property tax law, in relation to extending certain
provisions relating to exemptions of certain new or substantially
rehabilitated multiple dwellings from local taxation; to amend the
public housing law, in relation to the division of housing and commu-
nity renewal being authorized to establish a tenant protection unit;
and to amend the multiple dwelling law, in relation to interim multi-
ple dwellings (Part A); to amend the education law, in relation to
charter schools (Subpart A); making an appropriation to the education
department for reimbursement to non-public schools (Subpart B); to
amend the education law, in relation to the release of standardized
test questions and answers, teacher evaluations and establishing a
content review committee; and making an appropriation therefor
(Subpart C); to amend chapter 91 of the laws of 2002, amending the
education law and other laws relating to reorganization of the New
York city school construction authority, board of education and commu-
nity boards, in relation to the effectiveness thereof; to amend chap-
ter 345 of the laws of 2009, amending the education law and other laws
relating to the New York city board of education, chancellor, communi-
ty councils and community superintendents, in relation to the effec-
tiveness thereof; and relating to the education budget plan of the
mayor of the city of New York (Subpart D); and to amend the domestic
relations law, in relation to determining who may solemnize a marriage
(Subpart E) (Part B); and Intentionally omitted (Subpart A); to amend
the tax law, in relation to establishing a property tax relief credit;
to amend part K of chapter 59 of the laws of 2014, amending the tax
law relating to providing an enhanced real property tax circuit break-
er, in relation to the effectiveness thereof (Subpart B); to amend the
education law and the general municipal law, in relation to capital
local expenditures and the quantity change factor (Subpart C); to
S. 6012 3 A. 8323
amend the tax law, in relation to extending the authority of the coun-
ty of Nassau to impose additional sales and compensating use taxes,
and extending local government assistance programs in Nassau county
(Subpart D); to amend the tax law and the vehicle and traffic law, in
relation to special motor vehicle use taxes imposed by the county of
Suffolk (Subpart E); to authorize assistance to the city of Yonkers to
support public schools in the city (Subpart F); making an appropri-
ation for money for services and expenses of the city of Rochester
(Subpart G); and appropriating money for certain municipal corpo-
rations and school districts; and providing for the repeal of such
provisions upon expiration thereof (Subpart H) (Part C)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act enacts into law major components of legislation
relating to real property tax levies, rent regulation and education.
Each component is wholly contained within a Part identified as Parts A
through C. The effective date for each particular provision contained
within such Part is set forth in the last section of such Part. Any
provision in any section contained within a Part, including the effec-
tive date of the Part, which makes a reference to a section "of this
act", when used in connection with that particular component, shall be
deemed to mean and refer to the corresponding section of the Part in
which it is found. Section three of this act sets forth the general
effective date of this act.
PART A
Section 1. Short title. This act shall be known and may be cited as
the "rent act of 2015".
S 1-a. Section 17 of chapter 576 of the laws of 1974 amending the
emergency housing rent control law relating to the control of and
stabilization of rent in certain cases, as amended by chapter 19 of the
laws of 2015, is amended to read as follows:
S 17. Effective date. This act shall take effect immediately and
shall remain in full force and effect until and including the [twenty-
third] FIFTEENTH day of June [2015] 2019; except that sections two and
three shall take effect with respect to any city having a population of
one million or more and section one shall take effect with respect to
any other city, or any town or village whenever the local legislative
body of a city, town or village determines the existence of a public
emergency pursuant to section three of the emergency tenant protection
act of nineteen seventy-four, as enacted by section four of this act,
and provided that the housing accommodations subject on the effective
date of this act to stabilization pursuant to the New York city rent
stabilization law of nineteen hundred sixty-nine shall remain subject to
such law upon the expiration of this act.
S 2. Subdivision 2 of section 1 of chapter 274 of the laws of 1946
constituting the emergency housing rent control law, as amended by chap-
ter 19 of the laws of 2015, is amended to read as follows:
2. The provisions of this act, and all regulations, orders and
requirements thereunder shall remain in full force and effect until and
including June [23] 15, [2015] 2019.
S. 6012 4 A. 8323
S 3. Section 2 of chapter 329 of the laws of 1963 amending the emer-
gency housing rent control law relating to recontrol of rents in Albany,
as amended by chapter 19 of the laws of 2015, is amended to read as
follows:
S 2. This act shall take effect immediately and the provisions of
subdivision 6 of section 12 of the emergency housing rent control law,
as added by this act, shall remain in full force and effect until and
including June [23] 15, [2015] 2019.
S 4. Section 10 of chapter 555 of the laws of 1982 amending the gener-
al business law and the administrative code of the city of New York
relating to conversion of residential property to cooperative or condo-
minium ownership in the city of New York, as amended by chapter 19 of
the laws of 2015, is amended to read as follows:
S 10. This act shall take effect immediately; provided, that the
provisions of sections one, two and nine of this act shall remain in
full force and effect only until and including June [23] 15, [2015]
2019; provided further that the provisions of section three of this act
shall remain in full force and effect only so long as the public emer-
gency requiring the regulation and control of residential rents and
evictions continues as provided in subdivision 3 of section 1 of the
local emergency housing rent control act; provided further that the
provisions of sections four, five, six and seven of this act shall
expire in accordance with the provisions of section 26-520 of the admin-
istrative code of the city of New York as such section of the adminis-
trative code is, from time to time, amended; provided further that the
provisions of section 26-511 of the administrative code of the city of
New York, as amended by this act, which the New York City Department of
Housing Preservation and Development must find are contained in the code
of the real estate industry stabilization association of such city in
order to approve it, shall be deemed contained therein as of the effec-
tive date of this act; and provided further that any plan accepted for
filing by the department of law on or before the effective date of this
act shall continue to be governed by the provisions of section 352-eeee
of the general business law as they had existed immediately prior to the
effective date of this act.
S 5. Section 4 of chapter 402 of the laws of 1983 amending the general
business law relating to conversion of rental residential property to
cooperative or condominium ownership in certain municipalities in the
counties of Nassau, Westchester and Rockland, as amended by chapter 19
of the laws of 2015, is amended to read as follows:
S 4. This act shall take effect immediately; provided, that the
provisions of sections one and three of this act shall remain in full
force and effect only until and including June [23] 15, [2015] 2019; and
provided further that any plan accepted for filing by the department of
law on or before the effective date of this act shall continue to be
governed by the provisions of section 352-eee of the general business
law as they had existed immediately prior to the effective date of this
act.
S 6. Subdivision 6 of section 46 of chapter 116 of the laws of 1997
constituting the rent regulation reform act of 1997, as amended by chap-
ter 19 of the laws of 2015, is amended to read as follows:
6. sections twenty-eight, twenty-eight-a, twenty-eight-b and twenty-
eight-c of this act shall expire and be deemed repealed after June [23]
15, [2015] 2019;
S 7. Paragraph (n) of subdivision 2 of section 2 of chapter 274 of the
laws of 1946, constituting the emergency housing rent control law, as
S. 6012 5 A. 8323
amended by section 9 of part B of chapter 97 of the laws of 2011, is
amended to read as follows:
(n) any housing accommodation with a maximum rent of two thousand
dollars or more per month at any time between the effective date of this
paragraph and October first, nineteen hundred ninety-three which is or
becomes vacant on or after the effective date of this paragraph; or, for
any housing accommodation with a maximum rent of two thousand dollars or
more per month at any time on or after the effective date of the rent
regulation reform act of 1997 and before the effective date of the rent
act of 2011, which is or becomes vacant on or after the effective date
of the rent regulation reform act of 1997 and before the effective date
of the rent act of 2011. This exclusion shall apply regardless of wheth-
er the next tenant in occupancy or any subsequent tenant in occupancy is
charged or pays less than two thousand dollars a month; or, for any
housing accommodation with a maximum rent of two thousand five hundred
dollars or more per month at any time on or after the effective date of
the rent act of 2011, which is or becomes vacant on or after such effec-
tive date, BUT PRIOR TO THE EFFECTIVE DATE OF THE RENT ACT OF 2015; OR,
ANY HOUSING ACCOMMODATION WITH A LEGAL REGULATED RENT THAT WAS TWO THOU-
SAND SEVEN HUNDRED DOLLARS OR MORE PER MONTH AT ANY TIME ON OR AFTER THE
EFFECTIVE DATE OF THE RENT ACT OF 2015, WHICH BECOMES VACANT AFTER THE
EFFECTIVE DATE OF THE RENT ACT OF 2015, PROVIDED, HOWEVER, THAT STARTING
ON JANUARY 1, 2016, AND ANNUALLY THEREAFTER, THE MAXIMUM LEGAL REGULATED
RENT FOR THIS DEREGULATION THRESHOLD, SHALL ALSO BE INCREASED BY THE
SAME PERCENTAGE AS THE MOST RECENT ONE YEAR RENEWAL ADJUSTMENT, ADOPTED
BY THE APPLICABLE RENT GUIDELINES BOARD. This exclusion shall apply
regardless of whether the next tenant in occupancy or any subsequent
tenant in occupancy actually is charged or pays less than two thousand
[five] SEVEN hundred dollars [a], AS ADJUSTED BY THE APPLICABLE RENT
GUIDELINES BOARD, PER month. An exclusion pursuant to this paragraph
shall not apply, however, to or become effective with respect to housing
accommodations which the commissioner determines or finds that the land-
lord or any person acting on his or her behalf, with intent to cause the
tenant to vacate, has engaged in any course of conduct (including, but
not limited to, interruption or discontinuance of required services)
which interfered with or disturbed or was intended to interfere with or
disturb the comfort, repose, peace or quiet of the tenant in his or her
use or occupancy of the housing accommodations and in connection with
such course of conduct, any other general enforcement provision of this
law shall also apply.
S 8. Paragraph 13 of subdivision a of section 5 of section 4 of chap-
ter 576 of the laws of 1974, constituting the emergency tenant
protection act of nineteen seventy-four, as amended by section 10 of
part B of chapter 97 of the laws of 2011, is amended to read as follows:
(13) any housing accommodation with a legal regulated rent of two
thousand dollars or more per month at any time between the effective
date of this paragraph and October first, nineteen hundred ninety-three
which is or becomes vacant on or after the effective date of this para-
graph; or, for any housing accommodation with a legal regulated rent of
two thousand dollars or more per month at any time on or after the
effective date of the rent regulation reform act of 1997 and before the
effective date of the rent act of 2011, which is or becomes vacant on or
after the effective date of the rent regulation reform act of 1997 and
before the effective date of the rent act of 2011. This exclusion shall
apply regardless of whether the next tenant in occupancy or any subse-
quent tenant in occupancy is charged or pays less than two thousand
S. 6012 6 A. 8323
dollars a month; or, for any housing accommodation with a legal regu-
lated rent of two thousand five hundred dollars or more per month at any
time on or after the effective date of the rent act of 2011, which is or
becomes vacant on or after such effective date, BUT PRIOR TO THE EFFEC-
TIVE DATE OF THE RENT ACT OF 2015; OR, ANY HOUSING ACCOMMODATION WITH A
LEGAL REGULATED RENT THAT WAS TWO THOUSAND SEVEN HUNDRED DOLLARS OR MORE
PER MONTH AT ANY TIME ON OR AFTER THE EFFECTIVE DATE OF THE RENT ACT OF
2015, WHICH BECOMES VACANT AFTER THE EFFECTIVE DATE OF THE RENT ACT OF
2015, PROVIDED, HOWEVER, THAT STARTING ON JANUARY 1, 2016, AND ANNUALLY
THEREAFTER, THE MAXIMUM LEGAL REGULATED RENT FOR THIS DEREGULATION
THRESHOLD, SHALL ALSO BE INCREASED BY THE SAME PERCENTAGE AS THE MOST
RECENT ONE YEAR RENEWAL ADJUSTMENT, ADOPTED BY THE APPLICABLE RENT
GUIDELINES BOARD. An exclusion pursuant to this paragraph shall apply
regardless of whether the next tenant in occupancy or any subsequent
tenant in occupancy actually is charged or pays less than two thousand
[five] SEVEN hundred dollars a month. Provided however, that an exclu-
sion pursuant to this paragraph shall not apply to housing accommo-
dations which became or become subject to this act (a) by virtue of
receiving tax benefits pursuant to section four hundred twenty-one-a or
four hundred eighty-nine of the real property tax law, except as other-
wise provided in subparagraph (i) of paragraph (f) of subdivision two of
section four hundred twenty-one-a of the real property tax law, or (b)
by virtue of article seven-C of the multiple dwelling law. This para-
graph shall not apply, however, to or become effective with respect to
housing accommodations which the commissioner determines or finds that
the landlord or any person acting on his or her behalf, with intent to
cause the tenant to vacate, has engaged in any course of conduct
(including, but not limited to, interruption or discontinuance of
required services) which interfered with or disturbed or was intended to
interfere with or disturb the comfort, repose, peace or quiet of the
tenant in his or her use or occupancy of the housing accommodations and
in connection with such course of conduct, any other general enforcement
provision of this act shall also apply.
S 9. Subparagraph (k) of paragraph 2 of subdivision e of section
26-403 of the administrative code of the city of New York, as amended by
section 11 of part B of chapter 97 of the laws of 2011, is amended to
read as follows:
(k) Any housing accommodation which becomes vacant on or after April
first, nineteen hundred ninety-seven and before the effective date of
the rent act of 2011, and where at the time the tenant vacated such
housing accommodation the maximum rent was two thousand dollars or more
per month; or, for any housing accommodation which is or becomes vacant
on or after the effective date of the rent regulation reform act of 1997
and before the effective date of the rent act of 2011 with a maximum
rent of two thousand dollars or more per month. This exclusion shall
apply regardless of whether the next tenant in occupancy or any subse-
quent tenant in occupancy is charged or pays less than two thousand
dollars a month; or, for any housing accommodation with a maximum rent
of two thousand five hundred dollars or more per month at any time on or
after the effective date of the rent act of 2011, which is or becomes
vacant on or after such effective date, BUT PRIOR TO THE EFFECTIVE DATE
OF THE RENT ACT OF 2015; OR, ANY HOUSING ACCOMMODATION WITH A LEGAL
REGULATED RENT THAT WAS TWO THOUSAND SEVEN HUNDRED DOLLARS OR MORE PER
MONTH AT ANY TIME ON OR AFTER THE EFFECTIVE DATE OF THE RENT ACT OF
2015, WHICH BECOMES VACANT AFTER THE EFFECTIVE DATE OF THE RENT ACT OF
2015, PROVIDED, HOWEVER, THAT STARTING ON JANUARY 1, 2016, AND ANNUALLY
S. 6012 7 A. 8323
THEREAFTER, THE MAXIMUM LEGAL REGULATED RENT FOR THIS DEREGULATION
THRESHOLD, SHALL ALSO BE INCREASED BY THE SAME PERCENT AS THE MOST
RECENT ONE YEAR RENEWAL ADJUSTMENT, ADOPTED BY THE NEW YORK CITY RENT
GUIDELINES BOARD PURSUANT TO THE RENT STABILIZATION LAW. This exclusion
shall apply regardless of whether the next tenant in occupancy or any
subsequent tenant in occupancy actually is charged or pays less than two
thousand [five] SEVEN hundred dollars a month. Provided however, that an
exclusion pursuant to this subparagraph shall not apply to housing
accommodations which became or become subject to this law by virtue of
receiving tax benefits pursuant to section four hundred eighty-nine of
the real property tax law. This subparagraph shall not apply, however,
to or become effective with respect to housing accommodations which the
commissioner determines or finds that the landlord or any person acting
on his or her behalf, with intent to cause the tenant to vacate, has
engaged in any course of conduct (including, but not limited to, inter-
ruption or discontinuance of required services) which interfered with or
disturbed or was intended to interfere with or disturb the comfort,
repose, peace or quiet of the tenant in his or her use or occupancy of
the housing accommodations and in connection with such course of
conduct, any other general enforcement provision of this law shall also
apply.
S 10. Section 26-504.2 of the administrative code of the city of New
York, as amended by section 12 of part B of chapter 97 of the laws of
2011, is amended to read as follows:
S 26-504.2 Exclusion of high rent accommodations. a. "Housing accommo-
dations" shall not include: any housing accommodation which becomes
vacant on or after April first, nineteen hundred ninety-seven and before
the effective date of the rent act of 2011 and where at the time the
tenant vacated such housing accommodation the legal regulated rent was
two thousand dollars or more per month; or, for any housing accommo-
dation which is or becomes vacant on or after the effective date of the
rent regulation reform act of 1997 and before the effective date of the
rent act of 2011, with a legal regulated rent of two thousand dollars or
more per month; OR FOR ANY HOUSING ACCOMMODATION THAT BECOMES VACANT ON
OR AFTER THE EFFECTIVE DATE OF THE RENT ACT OF 2015, WHERE SUCH LEGAL
REGULATED RENT WAS TWO THOUSAND SEVEN HUNDRED DOLLARS OR MORE, AND AS
FURTHER ADJUSTED BY THIS SECTION. STARTING ON JANUARY 1, 2016, AND
ANNUALLY THEREAFTER, THE MAXIMUM LEGAL REGULATED RENT FOR THIS DEREGU-
LATION THRESHOLD, SHALL ALSO BE INCREASED BY THE SAME PERCENT AS THE
MOST RECENT ONE YEAR RENEWAL ADJUSTMENT, ADOPTED BY THE NEW YORK CITY
RENT GUIDELINES BOARD PURSUANT TO THE RENT STABILIZATION LAW. This
exclusion shall apply regardless of whether the next tenant in occupancy
or any subsequent tenant in occupancy is charged or pays less than two
thousand dollars a month; or, for any housing accommodation with a legal
regulated rent of two thousand five hundred dollars or more per month at
any time on or after the effective date of the rent act of 2011, which
is or becomes vacant on or after such effective date, BUT PRIOR TO THE
EFFECTIVE DATE OF THE RENT ACT OF 2015; OR, ANY HOUSING ACCOMMODATION
WITH A LEGAL REGULATED RENT THAT WAS TWO THOUSAND SEVEN HUNDRED DOLLARS
OR MORE PER MONTH AT ANY TIME ON OR AFTER THE EFFECTIVE DATE OF THE RENT
ACT OF 2015, WHICH BECOMES VACANT AFTER THE EFFECTIVE DATE OF THE RENT
ACT OF 2015, PROVIDED, HOWEVER, THAT STARTING ON JANUARY 1, 2016, AND
ANNUALLY THEREAFTER, SUCH LEGAL REGULATED RENT FOR THIS DEREGULATION
THRESHOLD, SHALL ALSO BE INCREASED BY THE SAME PERCENTAGE AS THE MOST
RECENT ONE YEAR RENEWAL ADJUSTMENT, ADOPTED BY THE NEW YORK CITY RENT
GUIDELINES BOARD. This exclusion shall apply regardless of whether the
S. 6012 8 A. 8323
next tenant in occupancy or any subsequent tenant in occupancy actually
is charged or pays less than two thousand [five] SEVEN hundred dollars,
AS ADJUSTED BY THE APPLICABLE RENT GUIDELINES BOARD, a month. Provided
however, that an exclusion pursuant to this subdivision shall not apply
to housing accommodations which became or become subject to this law (a)
by virtue of receiving tax benefits pursuant to section four hundred
twenty-one-a or four hundred eighty-nine of the real property tax law,
except as otherwise provided in subparagraph (i) of paragraph (f) of
subdivision two of section four hundred twenty-one-a of the real proper-
ty tax law, or (b) by virtue of article seven-C of the multiple dwelling
law. This section shall not apply, however, to or become effective with
respect to housing accommodations which the commissioner determines or
finds that the landlord or any person acting on his or her behalf, with
intent to cause the tenant to vacate, engaged in any course of conduct
(including, but not limited to, interruption or discontinuance of
required services) which interfered with or disturbed or was intended to
interfere with or disturb the comfort, repose, peace or quiet of the
tenant in his or her use or occupancy of the housing accommodations and
in connection with such course of conduct, any other general enforcement
provision of this law shall also apply.
b. The owner of any housing accommodation that is not subject to this
law pursuant to the provisions of subdivision a of this section or
subparagraph k of paragraph 2 of subdivision e of section 26-403 of this
code shall give written notice certified by such owner to the first
tenant of that housing accommodation after such housing accommodation
becomes exempt from the provisions of this law or the city rent and
rehabilitation law. Such notice shall contain the last regulated rent,
the reason that such housing accommodation is not subject to this law or
the city rent and rehabilitation law, a calculation of how either the
rental amount charged when there is no lease or the rental amount
provided for in the lease has been derived so as to reach two thousand
dollars or more per month or, for a housing accommodation with a legal
regulated rent or maximum rent of two thousand five hundred dollars or
more per month on or after the effective date of the rent act of 2011,
AND BEFORE THE EFFECTIVE DATE OF THE RENT ACT OF 2015, which is or
becomes vacant on or after such effective date, whether the next tenant
in occupancy or any subsequent tenant in occupancy actually is charged
or pays less than a legal regulated rent or maximum rent of two thousand
five hundred dollars or more per month, OR TWO THOUSAND SEVEN HUNDRED
DOLLARS OR MORE, PER MONTH, STARTING ON JANUARY 1, 2016, AND ANNUALLY
THEREAFTER, THE MAXIMUM LEGAL REGULATED RENT FOR THIS DEREGULATION
THRESHOLD, SHALL ALSO BE INCREASED BY THE SAME PERCENT AS THE MOST
RECENT ONE YEAR RENEWAL ADJUSTMENT, ADOPTED BY THE NEW YORK CITY RENT
GUIDELINES BOARD PURSUANT TO THE RENT STABILIZATION LAW, a statement
that the last legal regulated rent or the maximum rent may be verified
by the tenant by contacting the state division of housing and community
renewal, or any successor thereto, and the address and telephone number
of such agency, or any successor thereto. Such notice shall be sent by
certified mail within thirty days after the tenancy commences or after
the signing of the lease by both parties, whichever occurs first or
shall be delivered to the tenant at the signing of the lease. In addi-
tion, the owner shall send and certify to the tenant a copy of the
registration statement for such housing accommodation filed with the
state division of housing and community renewal indicating that such
housing accommodation became exempt from the provisions of this law or
the city rent and rehabilitation law, which form shall include the last
S. 6012 9 A. 8323
regulated rent, and shall be sent to the tenant within thirty days after
the tenancy commences or the filing of such registration, whichever
occurs later.
S 11. Subdivision a-2 of section 10 of section 4 of chapter 576 of the
laws of 1974, constituting the emergency tenant protection act of nine-
teen seventy-four, as amended by section 13 of part B of chapter 97 of
the laws of 2011, is amended to read as follows:
(a-2) Provides that where the amount of rent charged to and paid by
the tenant is less than the legal regulated rent for the housing accom-
modation, the amount of rent for such housing accommodation which may be
charged upon renewal or upon vacancy thereof, may, at the option of the
owner, be based upon such previously established legal regulated rent,
as adjusted by the most recent applicable guidelines increases and other
increases authorized by law. [Where, subsequent to vacancy, such legal
regulated rent, as adjusted by the most recent applicable guidelines
increases and any other increases authorized by law is two thousand
dollars or more per month or, for any housing accommodation which is or
becomes vacant on or after the effective date of the rent act of 2011,
is two thousand five hundred dollars or more per month, such housing
accommodation shall be excluded from the provisions of this act pursuant
to paragraph thirteen of subdivision a of section five of this act] SUCH
HOUSING ACCOMMODATION SHALL BE EXCLUDED FROM THE PROVISIONS OF THIS ACT
PURSUANT TO PARAGRAPH THIRTEEN OF SUBDIVISION A OF SECTION FIVE OF THIS
ACT WHEN SUBSEQUENT TO VACANCY: (I) SUCH LEGAL REGULATED RENT IS TWO
THOUSAND FIVE HUNDRED DOLLARS PER MONTH, OR MORE, FOR ANY HOUSING ACCOM-
MODATION THAT IS, OR BECOMES, VACANT AFTER THE EFFECTIVE DATE OF THE
RENT ACT OF 2011 BUT PRIOR TO THE EFFECTIVE DATE OF THE RENT ACT OF 2015
OR (II) SUCH LEGAL REGULATED RENT IS TWO THOUSAND SEVEN HUNDRED DOLLARS
PER MONTH OR MORE FOR ANY HOUSING ACCOMMODATION THAT IS OR BECOMES
VACANT ON OR AFTER THE RENT ACT OF 2015; STARTING ON JANUARY 1, 2016,
AND ANNUALLY THEREAFTER, THE MAXIMUM LEGAL REGULATED RENT FOR THIS
DEREGULATION THRESHOLD, SHALL ALSO BE INCREASED BY THE SAME PERCENT AS
THE MOST RECENT ONE YEAR RENEWAL ADJUSTMENT, ADOPTED BY THE APPLICABLE
RENT GUIDELINES BOARD PURSUANT TO THE RENT STABILIZATION LAW.
S 12. Paragraph 14 of subdivision c of section 26-511 of the adminis-
trative code of the city of New York, as amended by section 14 of part B
of chapter 97 of the laws of 2011, is amended to read as follows:
(14) provides that where the amount of rent charged to and paid by the
tenant is less than the legal regulated rent for the housing accommo-
dation, the amount of rent for such housing accommodation which may be
charged upon renewal or upon vacancy thereof, may, at the option of the
owner, be based upon such previously established legal regulated rent,
as adjusted by the most recent applicable guidelines increases and any
other increases authorized by law. [Where, subsequent to vacancy, such
legal regulated rent, as adjusted by the most recent applicable guide-
lines increases and any other increases authorized by law is two thou-
sand dollars or more per month or, for any housing accommodation which
is or becomes vacant on or after the effective date of the rent act of
2011, is two thousand five hundred dollars or more per month, such hous-
ing accommodation shall be excluded from the provisions of this law
pursuant to section 26-504.2 of this chapter] SUCH HOUSING ACCOMMODATION
SHALL BE EXCLUDED FROM THE PROVISIONS OF THIS CODE PURSUANT TO SECTION
26-504.2 OF THIS CHAPTER WHEN, SUBSEQUENT TO VACANCY: (I) SUCH LEGAL
REGULATED RENT PRIOR TO VACANCY IS TWO THOUSAND FIVE HUNDRED DOLLARS PER
MONTH, OR MORE, FOR ANY HOUSING ACCOMMODATION THAT IS OR BECOMES VACANT
AFTER THE EFFECTIVE DATE OF THE RENT ACT OF 2011 BUT PRIOR TO THE EFFEC-
S. 6012 10 A. 8323
TIVE DATE OF THE RENT ACT OF 2015 OR (II) SUCH LEGAL REGULATED RENT IS
TWO THOUSAND SEVEN HUNDRED DOLLARS PER MONTH OR MORE, PROVIDED, HOWEVER
THAT ON JANUARY 1, 2016, AND ANNUALLY THEREAFTER, THE MAXIMUM LEGAL
REGULATED RENT FOR THIS DEREGULATION THRESHOLD SHALL BE ADJUSTED BY THE
SAME PERCENTAGE AS THE MOST RECENT ONE YEAR RENEWAL ADJUSTMENT AS
ADJUSTED BY THE RELEVANT RENT GUIDELINES BOARD, FOR ANY HOUSING ACCOMMO-
DATION THAT IS OR BECOMES VACANT ON OR AFTER THE RENT ACT OF 2015.
S 13. Paragraph 3 of subdivision (a) of section 5-a of section 4 of
chapter 576 of the laws of 1974, constituting the emergency tenant
protection act of nineteen seventy-four, as added by section 30 of part
B of chapter 97 of the laws of 2011, is amended to read as follows:
3. Deregulation rent threshold means two thousand dollars for
proceedings commenced before July first, two thousand eleven. For
proceedings commenced on or after July first, two thousand eleven, the
deregulation rent threshold means two thousand five hundred dollars.
FOR PROCEEDINGS COMMENCED ON OR AFTER JULY FIRST, TWO THOUSAND FIFTEEN,
THE DEREGULATION RENT THRESHOLD MEANS TWO THOUSAND SEVEN HUNDRED
DOLLARS, PROVIDED, HOWEVER THAT ON JANUARY 1, 2016, AND ANNUALLY THERE-
AFTER, THE MAXIMUM LEGAL REGULATED RENT FOR THIS DEREGULATION THRESHOLD
SHALL BE ADJUSTED BY THE SAME PERCENTAGE AS THE MOST RECENT ONE YEAR
RENEWAL ADJUSTMENT ADOPTED BY THE RENT GUIDELINES BOARD.
S 14. Paragraph 3 of subdivision (a) of section 2-a of chapter 274 of
the laws of 1946, constituting the emergency housing rent control law,
as added by section 32 of part B of chapter 97 of the laws of 2011, is
amended to read as follows:
3. Deregulation rent threshold means two thousand dollars for
proceedings commenced prior to July first, two thousand eleven. For
proceedings commenced on or after July first, two thousand eleven, the
deregulation rent threshold means two thousand five hundred dollars.
FOR PROCEEDINGS COMMENCED ON OR AFTER JULY FIRST, TWO THOUSAND FIFTEEN,
THE DEREGULATION RENT THRESHOLD MEANS TWO THOUSAND SEVEN HUNDRED
DOLLARS, PROVIDED, HOWEVER, THAT ON JANUARY 1, 2016, AND ANNUALLY THERE-
AFTER, THE MAXIMUM LEGAL REGULATED RENT FOR THIS DEREGULATION THRESHOLD
SHALL BE ADJUSTED BY THE SAME PERCENTAGE AS THE MOST RECENT ONE YEAR
RENEWAL ADJUSTMENT ADOPTED BY THE RENT GUIDELINES BOARD.
S 15. Paragraph 3 of subdivision (a) of section 26-403.1 of the admin-
istrative code of the city of New York, as added by section 34 of part B
of chapter 97 of the laws of 2011, is amended to read as follows:
3. Deregulation rent threshold means two thousand dollars for
proceedings commenced before July first, two thousand eleven. For
proceedings commenced on or after July first, two thousand eleven, the
deregulation rent threshold means two thousand five hundred dollars.
FOR PROCEEDINGS COMMENCED ON OR AFTER JULY FIRST, TWO THOUSAND FIFTEEN,
THE DEREGULATION RENT THRESHOLD MEANS TWO THOUSAND SEVEN HUNDRED
DOLLARS, PROVIDED, HOWEVER, THAT ON JANUARY FIRST, TWO THOUSAND SIXTEEN,
AND ANNUALLY THEREAFTER, SUCH DEREGULATION RENT THRESHOLD SHALL BE
ADJUSTED BY THE SAME PERCENTAGE AS THE MOST RECENT ONE YEAR RENEWAL
ADJUSTMENT ADOPTED BY THE RELEVANT GUIDELINES BOARD.
S 16. Paragraph 3 of subdivision (a) of section 26-504.3 of the admin-
istrative code of the city of New York, as added by section 36 of part B
of chapter 97 of the laws of 2011, is amended to read as follows:
3. Deregulation rent threshold means two thousand dollars for
proceedings commenced before July first, two thousand eleven. For
proceedings commenced on or after July first, two thousand eleven, the
deregulation rent threshold means two thousand five hundred dollars.
FOR PROCEEDINGS COMMENCED ON OR AFTER JULY FIRST, TWO THOUSAND FIFTEEN,
S. 6012 11 A. 8323
THE DEREGULATION RENT THRESHOLD MEANS TWO THOUSAND SEVEN HUNDRED
DOLLARS, PROVIDED, HOWEVER, THAT ON JANUARY FIRST, TWO THOUSAND SIXTEEN,
AND ANNUALLY THEREAFTER, SUCH DEREGULATION RENT THRESHOLD SHALL BE
ADJUSTED BY THE SAME PERCENTAGE AS THE MOST RECENT ONE YEAR RENEWAL
ADJUSTMENT ADOPTED BY THE RELEVANT GUIDELINES BOARD.
S 16-a. Paragraph 5-a of subdivision c of section 26-511 of the admin-
istrative code of the city of New York, as amended by section 7 of part
B of chapter 97 of the laws of 2011, is amended to read as follows:
(5-a) provides that, notwithstanding any provision of this chapter,
the legal regulated rent for any vacancy lease entered into after the
effective date of this paragraph shall be as hereinafter provided in
this paragraph. The previous legal regulated rent for such housing
accommodation shall be increased by the following: (i) if the vacancy
lease is for a term of two years, twenty percent of the previous legal
regulated rent; or (ii) if the vacancy lease is for a term of one year
the increase shall be twenty percent of the previous legal regulated
rent less an amount equal to the difference between (a) the two year
renewal lease guideline promulgated by the guidelines board of the city
of New York applied to the previous legal regulated rent and (b) the one
year renewal lease guideline promulgated by the guidelines board of the
city of New York applied to the previous legal regulated rent. HOWEVER,
WHERE THE AMOUNT CHARGED AND PAID BY THE PRIOR TENANT PURSUANT TO PARA-
GRAPH FOURTEEN OF THIS SUBDIVISION, WAS LESS THAN THE LEGAL REGULATED
RENT, SUCH INCREASE TO THE LEGAL REGULATED RENT SHALL NOT EXCEED: FIVE
PERCENT OF THE PREVIOUS LEGAL REGULATED RENT IF THE LAST VACANCY LEASE
COMMENCED LESS THAN TWO YEARS AGO; TEN PERCENT OF THE PREVIOUS LEGAL
REGULATED RENT IF THE LAST VACANCY LEASE COMMENCED LESS THAN THREE YEARS
AGO; FIFTEEN PERCENT OF THE PREVIOUS LEGAL REGULATED RENT IF THE LAST
VACANCY LEASE COMMENCED LESS THAN FOUR YEARS AGO; TWENTY PERCENT OF THE
PREVIOUS LEGAL REGULATED RENT IF THE LAST VACANCY LEASE COMMENCED FOUR
OR MORE YEARS AGO. In addition, if the legal regulated rent was not
increased with respect to such housing accommodation by a permanent
vacancy allowance within eight years prior to a vacancy lease executed
on or after the effective date of this paragraph, the legal regulated
rent may be further increased by an amount equal to the product result-
ing from multiplying such previous legal regulated rent by six-tenths of
one percent and further multiplying the amount of rent increase result-
ing therefrom by the greater of (A) the number of years since the impo-
sition of the last permanent vacancy allowance, or (B) if the rent was
not increased by a permanent vacancy allowance since the housing accom-
modation became subject to this chapter, the number of years that such
housing accommodation has been subject to this chapter. Provided that if
the previous legal regulated rent was less than three hundred dollars
the total increase shall be as calculated above plus one hundred dollars
per month. Provided, further, that if the previous legal regulated rent
was at least three hundred dollars and no more than five hundred dollars
in no event shall the total increase pursuant to this paragraph be less
than one hundred dollars per month. Such increase shall be in lieu of
any allowance authorized for the one or two year renewal component ther-
eof, but shall be in addition to any other increases authorized pursuant
to this chapter including an adjustment based upon a major capital
improvement, or a substantial modification or increase of dwelling space
or services, or installation of new equipment or improvements or new
furniture or furnishings provided in or to the housing accommodation
pursuant to this section. The increase authorized in this paragraph may
S. 6012 12 A. 8323
not be implemented more than one time in any calendar year, notwith-
standing the number of vacancy leases entered into in such year.
S 16-b. Subdivision (a-1) of section 10 of section 4 of chapter 576 of
the laws of 1974 amending the emergency housing rent control law relat-
ing to the control of and stabilization of rent in certain cases, as
amended by section 8 of part B of chapter 97 of the laws of 2011, is
amended to read as follows:
(a-1) provides that, notwithstanding any provision of this act, the
legal regulated rent for any vacancy lease entered into after the effec-
tive date of this subdivision shall be as hereinafter set forth. The
previous legal regulated rent for such housing accommodation shall be
increased by the following: (i) if the vacancy lease is for a term of
two years, twenty percent of the previous legal regulated rent; or (ii)
if the vacancy lease is for a term of one year the increase shall be
twenty percent of the previous legal regulated rent less an amount equal
to the difference between (a) the two year renewal lease guideline
promulgated by the guidelines board of the county in which the housing
accommodation is located applied to the previous legal regulated rent
and (b) the one year renewal lease guideline promulgated by the guide-
lines board of the county in which the housing accommodation is located
applied to the previous legal regulated rent. HOWEVER, WHERE THE AMOUNT
CHARGED AND PAID BY THE PRIOR TENANT PURSUANT TO PARAGRAPH FOURTEEN OF
THIS SUBDIVISION, WAS LESS THAN THE LEGAL REGULATED RENT, SUCH INCREASE
TO THE LEGAL REGULATED RENT SHALL NOT EXCEED: FIVE PERCENT OF THE
PREVIOUS LEGAL REGULATED RENT IF THE LAST VACANCY LEASE COMMENCED LESS
THAN TWO YEARS AGO; TEN PERCENT OF THE PREVIOUS LEGAL REGULATED RENT IF
THE LAST VACANCY COMMENCED LESS THAN THREE YEARS AGO; FIFTEEN PERCENT OF
THE PREVIOUS LEGAL REGULATED RENT IF THE LAST VACANCY LEASE COMMENCED
LESS THAN FOUR YEARS AGO; TWENTY PERCENT OF THE PREVIOUS LEGAL REGULATED
RENT IF THE LAST VACANCY LEASE COMMENCED FOUR OR MORE YEARS AGO. In
addition, if the legal regulated rent was not increased with respect to
such housing accommodation by a permanent vacancy allowance within eight
years prior to a vacancy lease executed on or after the effective date
of this subdivision, the legal regulated rent may be further increased
by an amount equal to the product resulting from multiplying such previ-
ous legal regulated rent by six-tenths of one percent and further multi-
plying the amount of rent increase resulting therefrom by the greater of
(A) the number of years since the imposition of the last permanent
vacancy allowance, or (B) if the rent was not increased by a permanent
vacancy allowance since the housing accommodation became subject to this
act, the number of years that such housing accommodation has been
subject to this act. Provided that if the previous legal regulated rent
was less than three hundred dollars the total increase shall be as
calculated above plus one hundred dollars per month. Provided, further,
that if the previous legal regulated rent was at least three hundred
dollars and no more than five hundred dollars in no event shall the
total increase pursuant to this subdivision be less than one hundred
dollars per month. Such increase shall be in lieu of any allowance
authorized for the one or two year renewal component thereof, but shall
be in addition to any other increases authorized pursuant to this act
including an adjustment based upon a major capital improvement, or a
substantial modification or increase of dwelling space or services, or
installation of new equipment or improvements or new furniture or
furnishings provided in or to the housing accommodation pursuant to
section six of this act. The increase authorized in this subdivision
S. 6012 13 A. 8323
may not be implemented more than one time in any calendar year, notwith-
standing the number of vacancy leases entered into in such year.
S 17. The division of housing and community renewal shall, pursuant to
this act, promulgate rules and regulations to implement and enforce all
provisions of this act and any law renewed or continued by this act.
S 18. Section 13 of part A of chapter 97 of the laws of 2011, amending
the general municipal law and the education law, relating to establish-
ing limits upon school district and local government tax levies, is
amended to read as follows:
S 13. This act shall take effect immediately; provided, however, that
sections two through eleven of this act shall take effect July 1, 2011
and shall first apply to school district budgets and the budget adoption
process for the 2012-13 school year; and shall continue to apply to
school district budgets and the budget adoption process for any school
year beginning in any calendar year during which this act is in effect;
provided further, that if section 26 of part A of chapter 58 of the laws
of 2011 shall not have taken effect on or before such date then section
ten of this act shall take effect on the same date and in the same
manner as such chapter of the laws of 2011, takes effect; provided
further, that section one of this act shall first apply to the levy of
taxes by local governments for the fiscal year that begins in 2012 and
shall continue to apply to the levy of taxes by local governments for
any fiscal year beginning in any calendar year during which this act is
in effect; provided, further, that this act shall remain in full force
and effect at a minimum until and including June 15, [2016] 2020 and
shall remain in effect thereafter only so long as the public emergency
requiring the regulation and control of residential rents and evictions
and all such laws providing for such regulation and control continue as
provided in subdivision 3 of section 1 of the local emergency rent
control act, sections 26-501, 26-502 and 26-520 of the administrative
code of the city of New York, section 17 of chapter 576 of the laws of
1974 and subdivision 2 of section 1 of chapter 274 of the laws of 1946
constituting the emergency housing rent control law, and section 10 of
chapter 555 of the laws of 1982, amending the general business law and
the administrative code of the city of New York relating to conversions
of residential property to cooperative or condominium ownership in the
city of New York as such laws are continued by chapter 93 of the laws of
2011 and as such sections are amended from time to time.
S 19. The opening paragraph of paragraph (a) of subdivision 1 of
section 489 of the real property tax law, as amended by chapter 4 of the
laws of 2013, is amended to read as follows:
Any city to which the multiple dwelling law is applicable, acting
through its local legislative body or other governing agency, is hereby
authorized and empowered, to and including January first, two thousand
[fifteen] NINETEEN, to adopt and amend local laws or ordinances provid-
ing that any increase in assessed valuation of real property shall be
exempt from taxation for local purposes, as provided herein, to the
extent such increase results from:
S 20. The closing paragraph of subparagraph 6 of paragraph (a) of
subdivision 1 of section 489 of the real property tax law, as amended by
chapter 4 of the laws of 2013, is amended to read as follows:
Such conversion, alterations or improvements shall be completed within
thirty months after the date on which same shall be started except that
such thirty month limitation shall not apply to conversions of residen-
tial units which are registered with the loft board in accordance with
article seven-C of the multiple dwelling law pursuant to subparagraph
S. 6012 14 A. 8323
one of this paragraph. Notwithstanding the foregoing, a sixty month
period for completion shall be available for alterations or improvements
undertaken by a housing development fund company organized pursuant to
article eleven of the private housing finance law, which are carried out
with the substantial assistance of grants, loans or subsidies from any
federal, state or local governmental agency or instrumentality or which
are carried out in a property transferred from such city if alterations
and improvements are completed within seven years after the date of
transfer. In addition, the local housing agency is hereby empowered to
grant an extension of the period of completion for any project carried
out with the substantial assistance of grants, loans or subsidies from
any federal, state or local governmental agency or instrumentality, if
such alterations or improvements are completed within sixty months from
commencement of construction. Provided, further, that such conversion,
alterations or improvements shall in any event be completed prior to
June thirtieth, two thousand [fifteen] NINETEEN. Exemption for conver-
sions, alterations or improvements pursuant to subparagraph one, two,
three or four of this paragraph shall continue for a period not to
exceed fourteen years and begin no sooner than the first quarterly tax
bill immediately following the completion of such conversion, alter-
ations or improvements. Exemption for alterations or improvements pursu-
ant to this subparagraph or subparagraph five of this paragraph shall
continue for a period not to exceed thirty-four years and shall begin no
sooner than the first quarterly tax bill immediately following the
completion of such alterations or improvements. Such exemption shall be
equal to the increase in the valuation which is subject to exemption in
full or proportionally under this subdivision for ten or thirty years,
whichever is applicable. After such period of time, the amount of such
exempted assessed valuation of such improvements shall be reduced by
twenty percent in each succeeding year until the assessed value of the
improvements are fully taxable. Provided, however, exemption for any
conversion, alterations or improvements which are aided by a loan or
grant under article eight, eight-A, eleven, twelve, fifteen or twenty-
two of the private housing finance law, section six hundred ninety-six-a
or section ninety-nine-h of the general municipal law, or section three
hundred twelve of the housing act of nineteen hundred sixty-four (42
U.S.C.A. 1452b), or the Cranston-Gonzalez national affordable housing
act (42 U.S.C.A. 12701 et. seq.), or started after July first, nineteen
hundred eighty-three by a housing development fund company organized
pursuant to article eleven of the private housing finance law which are
carried out with the substantial assistance of grants, loans or subsi-
dies from any federal, state or local governmental agency or instrumen-
tality or which are carried out in a property transferred from any city
and where alterations and improvements are completed within seven years
after the date of transfer may commence at the beginning of any tax
quarter subsequent to the start of such conversion, alterations or
improvements and prior to the completion of such conversion, alterations
or improvements.
S 21. Subdivision (h) of section 27 of chapter 4 of the laws of 2013
amending the real property tax law and other laws relating to interim
multiple dwellings in a city with a population of one million or more is
amended to read as follows:
(h) sections twenty-one, twenty-two, twenty-three and twenty-four
shall expire and be deemed repealed on June 30, [2015] 2019.
S 22. Section 282-a of the multiple dwelling law, as amended by chap-
ter 159 of the laws of 2011, is amended to read as follows:
S. 6012 15 A. 8323
S 282-a. [Limitation on applications] APPLICATIONS for coverage of
interim multiple dwellings and residential units. 1. All applications
for registration as an interim multiple dwelling or for coverage of
residential units under this article shall be filed with the loft board
within six months after the date the loft board shall have adopted all
rules or regulations necessary in order to implement the provisions of
chapter one hundred forty-seven of the laws of two thousand ten,
PROVIDED, HOWEVER, THAT APPLICATIONS FOR REGISTRATION AS AN INTERIM
MULTIPLE DWELLING OR FOR COVERAGE OF RESIDENTIAL UNITS UNDER THIS ARTI-
CLE MAY ALSO BE FILED FOR A TWO-YEAR PERIOD STARTING FROM THE EFFECTIVE
DATE OF THE CHAPTER OF THE LAWS OF TWO THOUSAND FIFTEEN WHICH AMENDED
THIS SECTION. The loft board may subsequently amend such rules and
regulations but such amendments shall not recommence the time period in
which applications may be filed. [Notwithstanding any other provision
of this article, after such date no further applications for registra-
tion or coverage as an interim multiple dwelling or for coverage under
this article shall be accepted for owners or occupants of buildings that
would otherwise qualify as interim multiple dwellings or for coverage
pursuant to this article.]
2. Where any occupant has filed an application for coverage pursuant
to this article and has received a docket number from the loft board, it
shall be unlawful for an owner to cause or intend to cause such occupant
to vacate, surrender or waive any rights in relation to such occupancy,
due to repeated interruptions or discontinuances of essential services,
or an interruption or discontinuance of an essential service for an
extended duration or of such significance as to substantially impair
habitability of such unit, at any time before the loft board has made a
final determination, including appeals, to approve or deny such applica-
tion. This [subdivision] SECTION shall not grant any rights of continued
occupancy other than those otherwise granted by law. Any agreement that
waives or limits the benefits of this [subdivision] SECTION shall be
deemed void as against public policy. In addition to any other remedies
provided in this article for failure to be in compliance, in article
eight of this chapter, or in the regulations promulgated by the loft
board, an occupant who has filed an application with the loft board for
coverage under this article may[, no later than thirty-six months after
the loft board shall have adopted rules and regulations as set forth in
subdivision one of this section,] commence an action or proceeding in a
court of competent jurisdiction, which notwithstanding any other
provision of law shall include the housing part of the New York city
civil court, to enforce the provisions of this [subdivision] SECTION.
S 22-a. Paragraph (vi) of subdivision 1 of section 284 of the multiple
dwelling law, as amended by chapter 4 of the laws of 2013, is amended to
read as follows:
(vi) Notwithstanding the provisions of paragraphs (i) through (v) of
this subdivision the owner of an interim multiple dwelling made subject
to this article by subdivision five of section two hundred eighty-one of
this article (A) shall file an alteration application [within nine
months from the effective date of the chapter of the laws of two thou-
sand ten which amended this subparagraph] ON OR BEFORE MARCH
TWENTY-FIRST, TWO THOUSAND ELEVEN, or, for units that became subject to
this article pursuant to [the] chapter FOUR of the laws of two thousand
thirteen [which amended this paragraph, within nine months of the
promulgation of all necessary rules and regulations pursuant to section
two hundred eighty-two-a of this article] ON OR BEFORE JUNE ELEVENTH,
TWO THOUSAND FOURTEEN, OR, FOR UNITS IN AN INTERIM MULTIPLE DWELLING
S. 6012 16 A. 8323
THAT WERE LISTED ON AN APPLICATION FOR COVERAGE OR REGISTRATION FILED
WITH THE LOFT BOARD PURSUANT TO THIS ARTICLE OR IN A COURT PLEADING
AFTER MARCH ELEVENTH, TWO THOUSAND FOURTEEN, WITHIN NINE MONTHS OF
EITHER THE DATE OF THE INITIAL APPLICATION FOR COVERAGE OR THE DATE OF
THE LOFT BOARD'S ISSUANCE OF AN INTERIM MULTIPLE DWELLING NUMBER OR THE
DATE OF THE SERVICE OF THE PLEADING, WHICHEVER IS EARLIER, and (B) shall
take all reasonable and necessary action to obtain an approved alter-
ation permit [within twelve months from such effective date] ON OR
BEFORE JUNE TWENTY-FIRST, TWO THOUSAND ELEVEN, or, for units that became
subject to this article pursuant to [the] chapter FOUR of the laws of
two thousand thirteen [which amended this paragraph, within twelve
months of the promulgation of all necessary rules and regulations pursu-
ant to section two hundred eighty-two-a of this article] ON OR BEFORE
SEPTEMBER ELEVENTH, TWO THOUSAND FOURTEEN, OR, FOR UNITS IN AN INTERIM
MULTIPLE DWELLING THAT WERE LISTED ON AN APPLICATION FOR COVERAGE OR
REGISTRATION FILED WITH THE LOFT BOARD PURSUANT TO THIS ARTICLE OR IN A
COURT PLEADING AFTER MARCH ELEVENTH, TWO THOUSAND FOURTEEN, WITHIN
TWELVE MONTHS OF EITHER THE DATE OF THE INITIAL APPLICATION FOR COVERAGE
OR THE DATE OF THE LOFT BOARD'S ISSUANCE OF AN INTERIM MULTIPLE DWELLING
NUMBER OR THE DATE OF THE SERVICE OF THE PLEADING, WHICHEVER IS EARLIER,
and (C) shall achieve compliance with the standards of safety and fire
protection set forth in article seven-B of this chapter for the residen-
tial portions of the building within eighteen months from obtaining such
alteration permit, and (D) shall take all reasonable and necessary
action to obtain a certificate of occupancy as a class A multiple dwell-
ing for the residential portions of the building or structure [within
thirty months from such effective date] ON OR BEFORE DECEMBER
TWENTY-FIRST, TWO THOUSAND TWELVE, or for units that became subject to
this article pursuant to [the] chapter FOUR of the laws of two thousand
thirteen [which amended this paragraph within thirty months of the
promulgation of all necessary rules and regulations pursuant to section
two hundred eighty-two-a of this article] ON OR BEFORE MARCH ELEVENTH,
TWO THOUSAND SIXTEEN, OR, FOR UNITS IN AN INTERIM MULTIPLE DWELLING THAT
WERE LISTED ON AN APPLICATION FOR COVERAGE OR REGISTRATION FILED WITH
THE LOFT BOARD PURSUANT TO THIS ARTICLE OR IN A COURT PLEADING AFTER
MARCH ELEVENTH, TWO THOUSAND SIXTEEN, WITHIN THIRTY MONTHS OF EITHER THE
DATE OF THE INITIAL APPLICATION FOR COVERAGE OR THE DATE OF THE LOFT
BOARD'S ISSUANCE OF AN INTERIM MULTIPLE DWELLING NUMBER OR THE DATE OF
THE SERVICE OF THE PLEADING, WHICHEVER IS EARLIER. The loft board may,
upon good cause shown, and upon proof of compliance with the standards
of safety and fire protection set forth in article seven-B of this chap-
ter, twice extend the time of compliance with the requirement to obtain
a residential certificate of occupancy for periods not to exceed twelve
months each.
S 23. Paragraphs 1 and 2 of subdivision c of section 26-516 of the
administrative code of the city of New York, as amended by section 1 of
chapter 480 of the laws of 2009, are amended to read as follows:
(1) to have violated an order of the division the commissioner may
impose by administrative order after hearing, a civil penalty [in the
amount of one thousand dollars for the first such offense and two] AT
MINIMUM IN THE AMOUNT OF ONE THOUSAND BUT NOT TO EXCEED TWO THOUSAND
DOLLARS FOR THE FIRST SUCH OFFENSE, AND AT A MINIMUM IN THE AMOUNT OF
TWO THOUSAND BUT NOT TO EXCEED THREE thousand dollars for each subse-
quent offense; or (2) to have harassed a tenant to obtain vacancy of his
or her housing accommodation, the commissioner may impose by administra-
tive order after hearing, a civil penalty for any such violation. Such
S. 6012 17 A. 8323
penalty shall be [in the amount of two thousand dollars for a first such
offense and up to ten] AT A MINIMUM IN THE AMOUNT OF TWO THOUSAND BUT
NOT TO EXCEED THREE THOUSAND DOLLARS FOR THE FIRST SUCH OFFENSE, AND AT
MINIMUM IN THE AMOUNT OF TEN THOUSAND BUT NOT TO EXCEED ELEVEN thousand
dollars for each subsequent offense or for a violation consisting of
conduct directed at the tenants of more than one housing accommodation.
S 24. Paragraph 2 of subdivision c of section 26-516 of the adminis-
trative code of the city of New York, as amended by section 2 of chapter
480 of the laws of 2009, is amended to read as follows:
(2) to have harassed a tenant to obtain vacancy of his or her housing
accommodation, the commissioner may impose by administrative order after
hearing, a civil penalty for any such violation. Such penalty shall be
[in the amount of two thousand dollars for a first such offense and up
to ten] AT MINIMUM IN THE AMOUNT OF TWO THOUSAND BUT NOT TO EXCEED THREE
THOUSAND DOLLARS FOR THE FIRST SUCH OFFENSE, AND AT A MINIMUM IN THE
AMOUNT OF TEN THOUSAND BUT NOT TO EXCEED ELEVEN thousand dollars for
each subsequent offense or for a violation consisting of conduct
directed at the tenants of more than one housing accommodation.
S 25. Subparagraph (a) of paragraph 2 of subdivision b of section
26-413 of the administrative code of the city of New York, as amended by
section 3 of chapter 480 of the laws of 2009, is amended to read as
follows:
(a) Impose by administrative order after hearing, a civil penalty for
any violation of said section and bring an action to recover same in any
court of competent jurisdiction. Such penalty in the case of a violation
of subdivision d of such section shall be [in the amount of two thousand
dollars for the first offense and ten] AT MINIMUM IN THE AMOUNT OF TWO
THOUSAND BUT NOT TO EXCEED THREE THOUSAND DOLLARS FOR THE FIRST SUCH
OFFENSE, AND AT MINIMUM IN THE AMOUNT OF TEN THOUSAND BUT NOT TO EXCEED
ELEVEN thousand dollars for each subsequent offense or for a violation
consisting of conduct directed at the tenants of more than one housing
accommodation; and in the case of any other violation of such section
[in the amount of one thousand dollars for the first such offense and
two] AT MINIMUM IN THE AMOUNT OF ONE THOUSAND BUT NOT TO EXCEED TWO
THOUSAND DOLLARS FOR THE FIRST SUCH OFFENSE, AND AT MINIMUM IN THE
AMOUNT OF TWO THOUSAND BUT NOT TO EXCEED THREE thousand dollars for each
subsequent offense. Such order by the city rent agency shall be deemed a
final determination for the purposes of judicial review as provided in
section 26-411 of this chapter. Such action shall be brought on behalf
of the city and any amount recovered shall be paid into the city treas-
ury. Such right of action may be released, compromised or adjusted by
the city rent agency at any time subsequent to the issuance of such
administrative order.
S 26. Subparagraph (a) of paragraph 2 of subdivision b of section
26-413 of the administrative code of the city of New York, as amended by
section 4 of chapter 480 of the laws of 2009, is amended to read as
follows:
(a) Impose by administrative order after hearing, a civil penalty for
any violation of said section and bring an action to recover same in any
court of competent jurisdiction. Such penalty in the case of a violation
of subdivision d of such section shall be [in the amount of two thousand
dollars for a first such offense and ten] AT MINIMUM IN THE AMOUNT OF
TWO THOUSAND BUT NOT TO EXCEED THREE THOUSAND DOLLARS FOR THE FIRST SUCH
OFFENSE, AND AT MINIMUM IN THE AMOUNT OF TEN THOUSAND BUT NOT TO EXCEED
ELEVEN thousand dollars for each subsequent offense or for a violation
consisting of conduct directed at the tenants of more than one housing
S. 6012 18 A. 8323
accommodation; and in the case of any other violation of such section
[in the amount of one thousand dollars for the first such offense and
two] AT MINIMUM IN THE AMOUNT OF ONE THOUSAND BUT NOT TO EXCEED TWO
THOUSAND DOLLARS FOR THE FIRST SUCH OFFENSE, AND AT MINIMUM IN THE
AMOUNT OF TWO THOUSAND BUT NOT TO EXCEED THREE thousand dollars for each
subsequent offense. Such order by the city rent agency shall be deemed a
final determination for the purposes of judicial review as provided in
section 26-411 of this chapter. Such action shall be brought on behalf
of the city and any amount recovered shall be paid into the city treas-
ury. Such right of action may be released, compromised or adjusted by
the city rent agency at any time subsequent to the issuance of such
administrative order.
S 27. Clauses (i) and (ii) of paragraph 3 of subdivision a of section
12 of section 4 of chapter 576 of the laws of 1974 constituting the
emergency tenant protection act of nineteen seventy-four, as amended by
section 5 of chapter 480 of the laws of 2009, are amended to read as
follows:
(i) to have violated an order of the division the commissioner may
impose by administrative order after hearing, a civil penalty [in the
amount of one thousand dollars for the first such offense and two] AT
MINIMUM IN THE AMOUNT OF ONE THOUSAND BUT NOT TO EXCEED TWO THOUSAND
DOLLARS FOR THE FIRST SUCH OFFENSE, AND AT MINIMUM IN THE AMOUNT OF TWO
THOUSAND BUT NOT TO EXCEED THREE thousand dollars for each subsequent
offense; or (ii) to have harassed a tenant to obtain vacancy of his
housing accommodation, the commissioner may impose by administrative
order after hearing, a civil penalty for any such violation. Such penal-
ty shall be [in the amount of two thousand dollars for the first such
offense and ten] AT MINIMUM IN THE AMOUNT OF TWO THOUSAND BUT NOT TO
EXCEED THREE THOUSAND DOLLARS FOR THE FIRST SUCH OFFENSE, AND AT MINIMUM
IN THE AMOUNT OF TEN THOUSAND BUT NOT TO EXCEED ELEVEN thousand dollars
for each subsequent offense or for a violation consisting of conduct
directed at the tenants of more than one housing accommodation.
S 28. Clause (ii) of paragraph 3 of subdivision a of section 12 of
section 4 of chapter 576 of the laws of 1974 constituting the emergency
tenant protection act of nineteen seventy-four, as amended by section 6
of chapter 480 of the laws of 2009, is amended to read as follows:
(ii) to have harassed a tenant to obtain vacancy of his housing accom-
modation, the commissioner may impose by administrative order after
hearing, a civil penalty for any such violation. Such penalty shall be
[in the amount of two thousand dollars for the first such offense and
ten] AT MINIMUM IN THE AMOUNT OF TWO THOUSAND BUT NOT TO EXCEED THREE
THOUSAND DOLLARS FOR THE FIRST SUCH OFFENSE, AND AT MINIMUM IN THE
AMOUNT OF TEN THOUSAND BUT NOT TO EXCEED ELEVEN thousand dollars for
each subsequent offense or for a violation consisting of conduct
directed at the tenants of more than one housing accommodation.
S 29. Paragraph 6 of subdivision c of section 26-511 of the adminis-
trative code of the city of New York, as amended by chapter 116 of the
laws of 1997, is amended to read as follows:
(6) provides criteria whereby the commissioner may act upon applica-
tions by owners for increases in excess of the level of fair rent
increase established under this law provided, however, that such crite-
ria shall provide (a) as to hardship applications, for a finding that
the level of fair rent increase is not sufficient to enable the owner to
maintain approximately the same average annual net income (which shall
be computed without regard to debt service, financing costs or manage-
ment fees) for the three year period ending on or within six months of
S. 6012 19 A. 8323
the date of an application pursuant to such criteria as compared with
annual net income, which prevailed on the average over the period nine-
teen hundred sixty-eight through nineteen hundred seventy, or for the
first three years of operation if the building was completed since nine-
teen hundred sixty-eight or for the first three fiscal years after a
transfer of title to a new owner provided the new owner can establish to
the satisfaction of the commissioner that he or she acquired title to
the building as a result of a bona fide sale of the entire building and
that the new owner is unable to obtain requisite records for the fiscal
years nineteen hundred sixty-eight through nineteen hundred seventy
despite diligent efforts to obtain same from predecessors in title and
further provided that the new owner can provide financial data covering
a minimum of six years under his or her continuous and uninterrupted
operation of the building to meet the three year to three year compar-
ative test periods herein provided; and (b) as to completed building-
wide major capital improvements, for a finding that such improvements
are deemed depreciable under the Internal Revenue Code and that the cost
is to be amortized over [a seven-year] AN EIGHT-YEAR period FOR A BUILD-
ING WITH THIRTY-FIVE OR FEWER HOUSING ACCOMMODATIONS, OR A NINE-YEAR
PERIOD FOR A BUILDING WITH MORE THAN THIRTY-FIVE HOUSING ACCOMMODATIONS,
FOR ANY DETERMINATION ISSUED BY THE DIVISION OF HOUSING AND COMMUNITY
RENEWAL AFTER THE EFFECTIVE DATE OF THE RENT ACT OF 2015, based upon
cash purchase price exclusive of interest or service charges. Notwith-
standing anything to the contrary contained herein, no hardship increase
granted pursuant to this paragraph shall, when added to the annual gross
rents, as determined by the commissioner, exceed the sum of, (i) the
annual operating expenses, (ii) an allowance for management services as
determined by the commissioner, (iii) actual annual mortgage debt
service (interest and amortization) on its indebtedness to a lending
institution, an insurance company, a retirement fund or welfare fund
which is operated under the supervision of the banking or insurance laws
of the state of New York or the United States, and (iv) eight and one-
half percent of that portion of the fair market value of the property
which exceeds the unpaid principal amount of the mortgage indebtedness
referred to in subparagraph (iii) of this paragraph. Fair market value
for the purposes of this paragraph shall be six times the annual gross
rent. The collection of any increase in the stabilized rent for any
apartment pursuant to this paragraph shall not exceed six percent in any
year from the effective date of the order granting the increase over the
rent set forth in the schedule of gross rents, with collectability of
any dollar excess above said sum to be spread forward in similar incre-
ments and added to the stabilized rent as established or set in future
years;
S 30. Paragraph 3 of subdivision d of section 6 of section 4 of chap-
ter 576 of the laws of 1974, constituting the emergency tenant
protection act, as amended by chapter 749 of the laws of 1990, is
amended to read as follows:
(3) there has been since January first, nineteen hundred seventy-four
a major capital improvement required for the operation, preservation or
maintenance of the structure. An adjustment under this paragraph shall
be in an amount sufficient to amortize the cost of the improvements
pursuant to this paragraph over [a seven-year] AN EIGHT-YEAR period FOR
A BUILDING WITH THIRTY-FIVE OR FEWER HOUSING ACCOMMODATIONS, OR A NINE-
YEAR PERIOD FOR A BUILDING WITH MORE THAN THIRTY-FIVE HOUSING ACCOMMO-
DATIONS, FOR ANY DETERMINATION ISSUED BY THE DIVISION OF HOUSING AND
COMMUNITY RENEWAL AFTER THE EFFECTIVE DATE OF THE RENT ACT OF 2015, or
S. 6012 20 A. 8323
S 31. Subparagraph (g) of paragraph 1 of subdivision g of section
26-405 of the administrative code of the city of New York, as amended by
chapter 749 of the laws of 1990, is amended to read as follows:
(g) There has been since July first, nineteen hundred seventy, a major
capital improvement required for the operation, preservation or mainte-
nance of the structure. An adjustment under this subparagraph (g) FOR
ANY ORDER OF THE COMMISSIONER ISSUED AFTER THE EFFECTIVE DATE OF THE
RENT ACT OF 2015 shall be in an amount sufficient to amortize the cost
of the improvements pursuant to this subparagraph (g) over [a seven-
year] AN EIGHT-YEAR period FOR BUILDINGS WITH THIRTY-FIVE OR FEWER UNITS
OR A NINE YEAR PERIOD FOR BUILDINGS WITH MORE THAN THIRY-FIVE UNITS, or
S 32. Subparagraph 7 of the second undesignated paragraph of paragraph
(a) of subdivision 4 of section 4 of chapter 274 of the laws of 1946,
constituting the emergency housing rent control law, as amended by
section 25 of part B of chapter 97 of the laws of 2011, is amended to
read as follows:
(7) there has been since March first, nineteen hundred fifty, a major
capital improvement required for the operation, preservation or mainte-
nance of the structure; WHICH FOR ANY ORDER OF THE COMMISSIONER ISSUED
AFTER THE EFFECTIVE DATE OF THE RENT ACT OF 2015 THE COST OF SUCH
IMPROVEMENT SHALL BE AMORTIZED OVER AN EIGHT-YEAR PERIOD FOR BUILDINGS
WITH THIRTY-FIVE OR FEWER UNITS OR A NINE YEAR PERIOD FOR BUILDINGS WITH
MORE THAN THIRY-FIVE UNITS, or
S 33. Subparagraph (A) of paragraph 7 of subdivision (ee) of section
1115 of the tax law, as amended by section 1 of subpart A of part GG of
chapter 59 of the laws of 2014, is amended to read as follows:
(A) "Tenant" means a person who, as lessee, enters into a space lease
with a landlord for a term of ten years or more commencing on or after
September first, two thousand five, but not later than, in the case of a
space lease with respect to leased premises located in eligible areas as
defined in clause (i) of subparagraph (D) of this paragraph, September
first, two thousand [fifteen] SEVENTEEN and, in the case of a space
lease with respect to leased premises located in eligible areas as
defined in clause (ii) of subparagraph (D) of this paragraph not later
than September first, two thousand [seventeen] NINETEEN, of premises for
use as commercial office space in buildings located or to be located in
the eligible areas. A person who currently occupies premises for use as
commercial office space under an existing lease in a building in the
eligible areas shall not be eligible for exemption under this subdivi-
sion unless such existing lease, in the case of a space lease with
respect to leased premises located in eligible areas as defined in
clause (i) of subparagraph (D) of this paragraph expires according to
its terms before September first, two thousand [fifteen] SEVENTEEN or
such existing lease, in the case of a space lease with respect to leased
premises located in eligible areas as defined in clause (ii) of subpara-
graph (D) of this paragraph and such person enters into a space lease,
for a term of ten years or more commencing on or after September first,
two thousand five, of premises for use as commercial office space in a
building located or to be located in the eligible areas, provided that
such space lease with respect to leased premises located in eligible
areas as defined in clause (i) of subparagraph (D) of this paragraph
commences no later than September first, two thousand [fifteen] SEVEN-
TEEN, and provided that such space lease with respect to leased premises
located in eligible areas as defined in clause (ii) of subparagraph (D)
of this paragraph commences no later than September first, two thousand
[seventeen] NINETEEN and provided, further, that such space lease shall
S. 6012 21 A. 8323
expire no earlier than ten years after the expiration of the original
lease.
S 34. Section 2 of part C of chapter 2 of the laws of 2005 amending
the tax law relating to exemptions from sales and use taxes, as amended
by section 2 of subpart A of part GG of chapter 59 of the laws of 2014,
is amended to read as follows:
S 2. This act shall take effect September 1, 2005 and shall expire and
be deemed repealed on December 1, [2018] 2020, and shall apply to sales
made, uses occurring and services rendered on or after such effective
date, in accordance with the applicable transitional provisions of
sections 1106 and 1217 of the tax law; except that clause (i) of subpar-
agraph (D) of paragraph seven of subdivision (ee) of section 1115 of the
tax law, as added by section one of this act, shall expire and be deemed
repealed December 1, [2016] 2018.
S 35. Subdivision (b) of section 25-z of the general city law, as
amended by section 1 of subpart D of part GG of chapter 59 of the laws
of 2014, is amended to read as follows:
(b) No eligible business shall be authorized to receive a credit under
any local law enacted pursuant to this article until the premises with
respect to which it is claiming the credit meet the requirements in the
definition of eligible premises and until it has obtained a certif-
ication of eligibility from the mayor of such city or an agency desig-
nated by such mayor, and an annual certification from such mayor or an
agency designated by such mayor as to the number of eligible aggregate
employment shares maintained by such eligible business that may qualify
for obtaining a tax credit for the eligible business' taxable year. Any
written documentation submitted to such mayor or such agency or agencies
in order to obtain any such certification shall be deemed a written
instrument for purposes of section 175.00 of the penal law. Such local
law may provide for application fees to be determined by such mayor or
such agency or agencies. No such certification of eligibility shall be
issued under any local law enacted pursuant to this article to an eligi-
ble business on or after July first, two thousand [fifteen] SEVENTEEN
unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease particular premises or a parcel on
which will be constructed such premises or already owned such premises
or parcel;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section twenty-five-y of this article relating to expendi-
tures for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such particular premises;
and
(4) such business relocates to such particular premises not later than
thirty-six months or, in a case in which the expenditures made for the
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
S 36. Subdivision (b) of section 25-ee of the general city law, as
amended by section 2 of subpart D of part GG of chapter 59 of the laws
of 2014, is amended to read as follows:
(b) No eligible business or special eligible business shall be author-
ized to receive a credit against tax under any local law enacted pursu-
S. 6012 22 A. 8323
ant to this article until the premises with respect to which it is
claiming the credit meet the requirements in the definition of eligible
premises and until it has obtained a certification of eligibility from
the mayor of such city or any agency designated by such mayor, and an
annual certification from such mayor or an agency designated by such
mayor as to the number of eligible aggregate employment shares main-
tained by such eligible business or such special eligible business that
may qualify for obtaining a tax credit for the eligible business' taxa-
ble year. No special eligible business shall be authorized to receive a
credit against tax under the provisions of this article unless the
number of relocated employee base shares calculated pursuant to subdivi-
sion (o) of section twenty-five-dd of this article is equal to or great-
er than the lesser of twenty-five percent of the number of New York city
base shares calculated pursuant to subdivision (p) of such section and
two hundred fifty employment shares. Any written documentation submitted
to such mayor or such agency or agencies in order to obtain any such
certification shall be deemed a written instrument for purposes of
section 175.00 of the penal law. Such local law may provide for applica-
tion fees to be determined by such mayor or such agency or agencies. No
certification of eligibility shall be issued under any local law enacted
pursuant to this article to an eligible business on or after July first,
two thousand [fifteen] SEVENTEEN unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease premises in the eligible Lower
Manhattan area or a parcel on which will be constructed such premises;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section twenty-five-dd of this article relating to expend-
itures for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such premises; and
(4) such business relocates to such premises as provided in subdivi-
sion (j) of section twenty-five-dd of this article not later than thir-
ty-six months or, in a case in which the expenditures made for the
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
S 37. Subdivision (b) of section 22-622 of the administrative code of
the city of New York, as amended by section 3 of subpart D of part GG of
chapter 59 of the laws of 2014, is amended to read as follows:
(b) No eligible business shall be authorized to receive a credit
against tax or a reduction in base rent subject to tax under the
provisions of this chapter, and of title eleven of the code as described
in subdivision (a) of this section, until the premises with respect to
which it is claiming the credit meet the requirements in the definition
of eligible premises and until it has obtained a certification of eligi-
bility from the mayor or an agency designated by the mayor, and an annu-
al certification from the mayor or an agency designated by the mayor as
to the number of eligible aggregate employment shares maintained by such
eligible business that may qualify for obtaining a tax credit for the
eligible business' taxable year. Any written documentation submitted to
the mayor or such agency or agencies in order to obtain any such certif-
ication shall be deemed a written instrument for purposes of section
175.00 of the penal law. Application fees for such certifications shall
be determined by the mayor or such agency or agencies. No certification
S. 6012 23 A. 8323
of eligibility shall be issued to an eligible business on or after July
first, two thousand [fifteen] SEVENTEEN unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease particular premises or a parcel on
which will be constructed such premises or already owned such premises
or parcel;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel which improvements will meet the requirements of subdivi-
sion (e) of section 22-621 of this chapter relating to expenditures for
improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such particular premises;
and
(4) such business relocates to such particular premises not later than
thirty-six months or, in a case in which the expenditures made for
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
S 38. Subdivision (b) of section 22-624 of the administrative code of
the city of New York, as amended by section 4 of subpart D of part GG of
chapter 59 of the laws of 2014, is amended to read as follows:
(b) No eligible business or special eligible business shall be author-
ized to receive a credit against tax under the provisions of this chap-
ter, and of title eleven of the code as described in subdivision (a) of
this section, until the premises with respect to which it is claiming
the credit meet the requirements in the definition of eligible premises
and until it has obtained a certification of eligibility from the mayor
or an agency designated by the mayor, and an annual certification from
the mayor or an agency designated by the mayor as to the number of
eligible aggregate employment shares maintained by such eligible busi-
ness or special eligible business that may qualify for obtaining a tax
credit for the eligible business' taxable year. No special eligible
business shall be authorized to receive a credit against tax under the
provisions of this chapter and of title eleven of the code unless the
number of relocated employee base shares calculated pursuant to subdivi-
sion (o) of section 22-623 of this chapter is equal to or greater than
the lesser of twenty-five percent of the number of New York city base
shares calculated pursuant to subdivision (p) of such section 22-623,
and two hundred fifty employment shares. Any written documentation
submitted to the mayor or such agency or agencies in order to obtain any
such certification shall be deemed a written instrument for purposes of
section 175.00 of the penal law. Application fees for such certif-
ications shall be determined by the mayor or such agency or agencies. No
certification of eligibility shall be issued to an eligible business on
or after July first, two thousand [fifteen] SEVENTEEN unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease premises in the eligible Lower
Manhattan area or a parcel on which will be constructed such premises;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section 22-623 of this chapter relating to expenditures
for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such premises; and
S. 6012 24 A. 8323
(4) such business relocates to such premises not later than thirty-six
months or, in a case in which the expenditures made for the improvements
specified in paragraph two of this subdivision are in excess of fifty
million dollars within seventy-two months from the date of submission of
such preliminary application.
S 39. Paragraph 1 of subdivision (b) of section 25-s of the general
city law, as amended by section 1 of subpart E of part GG of chapter 59
of the laws of 2014, is amended to read as follows:
(1) non-residential premises that are wholly contained in property
that is eligible to obtain benefits under title two-D or two-F of arti-
cle four of the real property tax law, or would be eligible to receive
benefits under such article except that such property is exempt from
real property taxation and the requirements of paragraph (b) of subdivi-
sion seven of section four hundred eighty-nine-dddd of such title two-D,
or the requirements of subparagraph (ii) of paragraph (b) of subdivision
five of section four hundred eighty-nine-cccccc of such title two-F,
whichever is applicable, have not been satisfied, provided that applica-
tion for such benefits was made after May third, nineteen hundred eight-
y-five and prior to July first, two thousand [fifteen] SEVENTEEN, that
construction or renovation of such premises was described in such appli-
cation, that such premises have been substantially improved by such
construction or renovation so described, that the minimum required
expenditure as defined in such title two-D or two-F, whichever is appli-
cable, has been made, and that such real property is located in an
eligible area; or
S 40. Paragraph 3 of subdivision (b) of section 25-s of the general
city law, as amended by section 2 of subpart E of part GG of chapter 59
of the laws of 2014, is amended to read as follows:
(3) non-residential premises that are wholly contained in real proper-
ty that has obtained approval after October thirty-first, two thousand
and prior to July first, two thousand [fifteen] SEVENTEEN for financing
by an industrial development agency established pursuant to article
eighteen-A of the general municipal law, provided that such financing
has been used in whole or in part to substantially improve such premises
(by construction or renovation), and that expenditures have been made
for improvements to such real property in excess of ten per centum of
the value at which such real property was assessed for tax purposes for
the tax year in which such improvements commenced, that such expendi-
tures have been made within thirty-six months after the earlier of (i)
the issuance by such agency of bonds for such financing, or (ii) the
conveyance of title to such property to such agency, and that such real
property is located in an eligible area; or
S 41. Paragraph 5 of subdivision (b) of section 25-s of the general
city law, as amended by section 3 of subpart E of part GG of chapter 59
of the laws of 2014, is amended to read as follows:
(5) non-residential premises that are wholly contained in real proper-
ty owned by such city or the New York state urban development corpo-
ration, or a subsidiary thereof, a lease for which was approved in
accordance with the applicable provisions of the charter of such city or
by the board of directors of such corporation, and such approval was
obtained after October thirty-first, two thousand and prior to July
first, two thousand [fifteen] SEVENTEEN, provided, however, that such
premises were constructed or renovated subsequent to such approval, that
expenditures have been made subsequent to such approval for improvements
to such real property (by construction or renovation) in excess of ten
per centum of the value at which such real property was assessed for tax
S. 6012 25 A. 8323
purposes for the tax year in which such improvements commenced, that
such expenditures have been made within thirty-six months after the
effective date of such lease, and that such real property is located in
an eligible area; or
S 42. Paragraph 2 of subdivision (c) of section 25-t of the general
city law, as amended by section 4 of subpart E of part GG of chapter 59
of the laws of 2014, is amended to read as follows:
(2) No eligible energy user, qualified eligible energy user, on-site
cogenerator, or clean on-site cogenerator shall receive a rebate pursu-
ant to this article until it has obtained a certification from the
appropriate city agency in accordance with a local law enacted pursuant
to this section. No such certification for a qualified eligible energy
user shall be issued on or after November first, two thousand. No such
certification of any other eligible energy user, on-site cogenerator, or
clean on-site cogenerator shall be issued on or after July first, two
thousand [fifteen] SEVENTEEN.
S 43. Paragraph 1 of subdivision (a) of section 25-aa of the general
city law, as amended by section 5 of subpart E of part GG of chapter 59
of the laws of 2014, is amended to read as follows:
(1) is eligible to obtain benefits under title two-D or two-F of arti-
cle four of the real property tax law, or would be eligible to receive
benefits under such title except that such property is exempt from real
property taxation and the requirements of paragraph (b) of subdivision
seven of section four hundred eighty-nine-dddd of such title two-D, or
the requirements of subparagraph (ii) of paragraph (b) of subdivision
five of section four hundred eighty-nine-cccccc of such title two-F,
whichever is applicable, of the real property tax law have not been
satisfied, provided that application for such benefits was made after
the thirtieth day of June, nineteen hundred ninety-five and before the
first day of July, two thousand [fifteen] SEVENTEEN, that construction
or renovation of such building or structure was described in such appli-
cation, that such building or structure has been substantially improved
by such construction or renovation, and (i) that the minimum required
expenditure as defined in such title has been made, or (ii) where there
is no applicable minimum required expenditure, the building was
constructed within such period or periods of time established by title
two-D or two-F, whichever is applicable, of article four of the real
property tax law for construction of a new building or structure; or
S 44. Paragraphs 2 and 3 of subdivision (a) of section 25-aa of the
general city law, as amended by section 6 of subpart E of part GG of
chapter 59 of the laws of 2014, are amended to read as follows:
(2) has obtained approval after the thirtieth day of June, nineteen
hundred ninety-five and before the first day of July, two thousand
[fifteen] SEVENTEEN, for financing by an industrial development agency
established pursuant to article eighteen-A of the general municipal law,
provided that such financing has been used in whole or in part to
substantially improve such building or structure by construction or
renovation, that expenditures have been made for improvements to such
real property in excess of twenty per centum of the value at which such
real property was assessed for tax purposes for the tax year in which
such improvements commenced, and that such expenditures have been made
within thirty-six months after the earlier of (i) the issuance by such
agency of bonds for such financing, or (ii) the conveyance of title to
such building or structure to such agency; or
(3) is owned by the city of New York or the New York state urban
development corporation, or a subsidiary corporation thereof, a lease
S. 6012 26 A. 8323
for which was approved in accordance with the applicable provisions of
the charter of such city or by the board of directors of such corpo-
ration, as the case may be, and such approval was obtained after the
thirtieth day of June, nineteen hundred ninety-five and before the first
day of July, two thousand [fifteen] SEVENTEEN, provided that expendi-
tures have been made for improvements to such real property in excess of
twenty per centum of the value at which such real property was assessed
for tax purposes for the tax year in which such improvements commenced,
and that such expenditures have been made within thirty-six months after
the effective date of such lease; or
S 45. Subdivision (f) of section 25-bb of the general city law, as
amended by section 7 of subpart E of part GG of chapter 59 of the laws
of 2014, is amended to read as follows:
(f) Application and certification. An owner or lessee of a building or
structure located in an eligible revitalization area, or an agent of
such owner or lessee, may apply to such department of small business
services for certification that such building or structure is an eligi-
ble building or targeted eligible building meeting the criteria of
subdivision (a) or (q) of section twenty-five-aa of this article.
Application for such certification must be filed after the thirtieth day
of June, nineteen hundred ninety-five and before a building permit is
issued for the construction or renovation required by such subdivisions
and before the first day of July, two thousand [fifteen] SEVENTEEN,
provided that no certification for a targeted eligible building shall be
issued after October thirty-first, two thousand. Such application shall
identify expenditures to be made that will affect eligibility under such
subdivision (a) or (q). Upon completion of such expenditures, an appli-
cant shall supplement such application to provide information (i) estab-
lishing that the criteria of such subdivision (a) or (q) have been met;
(ii) establishing a basis for determining the amount of special rebates,
including a basis for an allocation of the special rebate among eligible
revitalization area energy users purchasing or otherwise receiving ener-
gy services from an eligible redistributor of energy or a qualified
eligible redistributor of energy; and (iii) supporting an allocation of
charges for energy services between eligible charges and other charges.
Such department shall certify a building or structure as an eligible
building or targeted eligible building after receipt and review of such
information and upon a determination that such information establishes
that the building or structure qualifies as an eligible building or
targeted eligible building. Such department shall mail such certif-
ication or notice thereof to the applicant upon issuance. Such certif-
ication shall remain in effect provided the eligible redistributor of
energy or qualified eligible redistributor of energy reports any changes
that materially affect the amount of the special rebates to which it is
entitled or the amount of reduction required by subdivision (c) of this
section in an energy services bill of an eligible revitalization area
energy user and otherwise complies with the requirements of this arti-
cle. Such department shall notify the private utility or public utility
service required to make a special rebate to such redistributor of the
amount of such special rebate established at the time of certification
and any changes in such amount and any suspension or termination by such
department of certification under this subdivision. Such department may
require some or all of the information required as part of an applica-
tion or other report be provided by a licensed engineer.
S 46. Paragraph 1 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 8 of subpart
S. 6012 27 A. 8323
E of part GG of chapter 59 of the laws of 2014, is amended to read as
follows:
(1) Non-residential premises that are wholly contained in property
that is eligible to obtain benefits under part four or part five of
subchapter two of chapter two of title eleven of this code, or would be
eligible to receive benefits under such chapter except that such proper-
ty is exempt from real property taxation and the requirements of para-
graph two of subdivision g of section 11-259 of this code, or the
requirements of subparagraph (b) of paragraph two of subdivision e of
section 11-270 of this code, whichever is applicable, have not been
satisfied, provided that application for such benefits was made after
May third, nineteen hundred eighty-five and prior to July first, two
thousand [fifteen] SEVENTEEN, that construction or renovation of such
premises was described in such application, that such premises have been
substantially improved by such construction or renovation so described,
that the minimum required expenditure as defined in such part four or
part five, whichever is applicable, has been made, and that such real
property is located in an eligible area; or
S 47. Paragraph 3 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 9 of subpart
E of part GG of chapter 59 of the laws of 2014, is amended to read as
follows:
(3) non-residential premises that are wholly contained in real proper-
ty that has obtained approval after October thirty-first, two thousand
and prior to July first, two thousand [fifteen] SEVENTEEN for financing
by an industrial development agency established pursuant to article
eighteen-A of the general municipal law, provided that such financing
has been used in whole or in part to substantially improve such premises
(by construction or renovation), and that expenditures have been made
for improvements to such real property in excess of ten per centum of
the value at which such real property was assessed for tax purposes for
the tax year in which such improvements commenced, that such expendi-
tures have been made within thirty-six months after the earlier of (i)
the issuance by such agency of bonds for such financing, or (ii) the
conveyance of title to such property to such agency, and that such real
property is located in an eligible area; or
S 48. Paragraph 5 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 10 of
subpart E of part GG of chapter 59 of the laws of 2014, is amended to
read as follows:
(5) non-residential premises that are wholly contained in real proper-
ty owned by such city or the New York state urban development corpo-
ration, or a subsidiary thereof, a lease for which was approved in
accordance with the applicable provisions of the charter of such city or
by the board of directors of such corporation, and such approval was
obtained after October thirty-first, two thousand and prior to July
first, two thousand [fifteen] SEVENTEEN, provided, however, that such
premises were constructed or renovated subsequent to such approval, that
expenditures have been made subsequent to such approval for improvements
to such real property (by construction or renovation) in excess of ten
per centum of the value at which such real property was assessed for tax
purposes for the tax year in which such improvements commenced, that
such expenditures have been made within thirty-six months after the
effective date of such lease, and that such real property is located in
an eligible area; or
S. 6012 28 A. 8323
S 49. Paragraph 1 of subdivision (c) of section 22-602 of the adminis-
trative code of the city of New York, as amended by section 11 of
subpart E of part GG of chapter 59 of the laws of 2014, is amended to
read as follows:
(1) No eligible energy user, qualified eligible energy user, on-site
cogenerator, clean on-site cogenerator or special eligible energy user
shall receive a rebate pursuant to this chapter until it has obtained a
certification as an eligible energy user, qualified eligible energy
user, on-site cogenerator, clean on-site cogenerator or special eligible
energy user, respectively, from the commissioner of small business
services. No such certification for a qualified eligible energy user
shall be issued on or after July first, two thousand three. No such
certification of any other eligible energy user, on-site cogenerator or
clean on-site cogenerator shall be issued on or after July first, two
thousand [fifteen] SEVENTEEN. The commissioner of small business
services, after notice and hearing, may revoke a certification issued
pursuant to this subdivision where it is found that eligibility criteria
have not been met or that compliance with conditions for continued
eligibility has not been maintained. The corporation counsel may main-
tain a civil action to recover an amount equal to any benefits improper-
ly obtained.
S 50. Subparagraph (b-2) of paragraph 2 of subdivision i of section
11-704 of the administrative code of the city of New York, as amended by
section 1 of subpart F of part GG of chapter 59 of the laws of 2014, is
amended to read as follows:
(b-2) The amount of the special reduction allowed by this subdivision
with respect to a lease other than a sublease commencing between July
first, two thousand five and June thirtieth, two thousand [fifteen]
SEVENTEEN with an initial or renewal lease term of at least five years
shall be determined as follows:
(i) For the base year the amount of such special reduction shall be
equal to the base rent for the base year.
(ii) For the first, second, third and fourth twelve-month periods
following the base year the amount of such special reduction shall be
equal to the lesser of (A) the base rent for each such twelve-month
period or (B) the base rent for the base year.
S 51. Subdivision 9 of section 499-aa of the real property tax law, as
amended by section 1 of subpart G of part GG of chapter 59 of the laws
of 2014, is amended to read as follows:
9. "Eligibility period." The period commencing April first, nineteen
hundred ninety-five and terminating March thirty-first, two thousand
one, provided, however, that with respect to eligible premises defined
in subparagraph (i) of paragraph (b) of subdivision ten of this section,
the period commencing July first, two thousand and terminating June
thirtieth, two thousand [sixteen] EIGHTEEN, and provided, further,
however, that with respect to eligible premises defined in subparagraph
(ii) of paragraph (b) or paragraph (c) of subdivision ten of this
section, the period commencing July first, two thousand five and termi-
nating June thirtieth, two thousand [sixteen] EIGHTEEN.
S 52. Subparagraph (iii) of paragraph (a) of subdivision 3 of section
499-cc of the real property tax law, as amended by section 2 of subpart
G of part GG of chapter 59 of the laws of 2014, is amended to read as
follows:
(iii) With respect to the eligible premises defined in subparagraph
(ii) of paragraph (b) or paragraph (c) of subdivision ten of section
four hundred ninety-nine-aa of this title and for purposes of determin-
S. 6012 29 A. 8323
ing whether the amount of expenditures required by subdivision one of
this section have been satisfied, expenditures on improvements to the
common areas of an eligible building shall be included only if work on
such improvements commenced and the expenditures are made on or after
July first, two thousand five and on or before December thirty-first,
two thousand [sixteen] EIGHTEEN; provided, however, that expenditures on
improvements to the common areas of an eligible building made prior to
three years before the lease commencement date shall not be included.
S 53. Subdivisions 5 and 9 of section 499-a of the real property tax
law, as amended by section 1 of subpart B of part GG of chapter 59 of
the laws of 2014, are amended to read as follows:
5. "Benefit period." The period commencing with the first day of the
month immediately following the rent commencement date and terminating
no later than sixty months thereafter, provided, however, that with
respect to a lease commencing on or after April first, nineteen hundred
ninety-seven with an initial lease term of less than five years, but not
less than three years, the period commencing with the first day of the
month immediately following the rent commencement date and terminating
no later than thirty-six months thereafter. Notwithstanding the forego-
ing sentence, a benefit period shall expire no later than March thirty-
first, two thousand [twenty-two] TWENTY-FOUR.
9. "Eligibility period." The period commencing April first, nineteen
hundred ninety-five and terminating March thirty-first, two thousand
[sixteen] EIGHTEEN.
S 54. Paragraph (a) of subdivision 3 of section 499-c of the real
property tax law, as amended by section 2 of subpart B of part GG of
chapter 59 of the laws of 2014, is amended to read as follows:
(a) For purposes of determining whether the amount of expenditures
required by subdivision one of this section have been satisfied, expend-
itures on improvements to the common areas of an eligible building shall
be included only if work on such improvements commenced and the expendi-
tures are made on or after April first, nineteen hundred ninety-five and
on or before September thirtieth, two thousand [sixteen] EIGHTEEN;
provided, however, that expenditures on improvements to the common areas
of an eligible building made prior to three years before the lease
commencement date shall not be included.
S 55. Subdivision 8 of section 499-d of the real property tax law, as
amended by section 3 of subpart B of part GG of chapter 59 of the laws
of 2014, is amended to read as follows:
8. Leases commencing on or after April first, nineteen hundred nine-
ty-seven shall be subject to the provisions of this title as amended by
chapter six hundred twenty-nine of the laws of nineteen hundred ninety-
seven, chapter one hundred eighteen of the laws of two thousand one,
chapter four hundred forty of the laws of two thousand three, chapter
sixty of the laws of two thousand seven, chapter twenty-two of the laws
of two thousand ten, CHAPTER FIFTY-NINE OF THE LAWS OF TWO THOUSAND
FOURTEEN and the chapter of the laws of two thousand [fourteen] FIFTEEN
that added this phrase. Notwithstanding any other provision of law to
the contrary, with respect to leases commencing on or after April first,
nineteen hundred ninety-seven, an application for a certificate of
abatement shall be considered timely filed if filed within one hundred
eighty days following the lease commencement date or within sixty days
following the date chapter six hundred twenty-nine of the laws of nine-
teen hundred ninety-seven became a law, whichever is later.
S 56. Subparagraph (a) of paragraph 2 of subdivision i of section
11-704 of the administrative code of the city of New York, as amended by
S. 6012 30 A. 8323
section 4 of subpart B of part GG of chapter 59 of the laws of 2014, is
amended to read as follows:
(a) An eligible tenant of eligible taxable premises shall be allowed a
special reduction in determining the taxable base rent for such eligible
taxable premises. Such special reduction shall be allowed with respect
to the rent for such eligible taxable premises for a period not exceed-
ing sixty months or, with respect to a lease commencing on or after
April first, nineteen hundred ninety-seven with an initial lease term of
less than five years, but not less than three years, for a period not
exceeding thirty-six months, commencing on the rent commencement date
applicable to such eligible taxable premises, provided, however, that in
no event shall any special reduction be allowed for any period beginning
after March thirty-first, two thousand [twenty-two] TWENTY-FOUR. For
purposes of applying such special reduction, the base rent for the base
year shall, where necessary to determine the amount of the special
reduction allowable with respect to any number of months falling within
a tax period, be prorated by dividing the base rent for the base year by
twelve and multiplying the result by such number of months.
S 57. Paragraph (a) of subdivision 1 of section 489-dddddd of the real
property tax law, as amended by section 1 of subpart C of part GG of
chapter 59 of the laws of 2014, is amended to read as follows:
(a) Application for benefits pursuant to this title may be made imme-
diately following the effective date of a local law enacted pursuant to
this title and continuing until March first, two thousand [seventeen]
NINETEEN.
S 58. Subdivision 3 of section 489-dddddd of the real property tax
law, as amended by section 2 of subpart C of part GG of chapter 59 of
the laws of 2014, is amended to read as follows:
3. (a) No benefits pursuant to this title shall be granted for
construction work performed pursuant to a building permit issued after
April first, two thousand [seventeen] NINETEEN.
(b) If no building permit was required, then no benefits pursuant to
this title shall be granted for construction work that is commenced
after April first, two thousand [seventeen] NINETEEN.
S 59. Paragraph 1 of subdivision a of section 11-271 of the adminis-
trative code of the city of New York, as amended by section 3 of subpart
C of part GG of chapter 59 of the laws of 2014, is amended to read as
follows:
(1) Application for benefits pursuant to this part may be made imme-
diately following the effective date of the local law that added this
section and continuing until March first, two thousand [seventeen] NINE-
TEEN.
S 60. Subdivision c of section 11-271 of the administrative code of
the city of New York, as amended by section 4 of subpart C of part GG of
chapter 59 of the laws of 2014, is amended to read as follows:
c. (1) No benefits pursuant to this part shall be granted for
construction work performed pursuant to a building permit issued after
April first, two thousand [seventeen] NINETEEN.
(2) If no building permit was required, then no benefits pursuant to
this part shall be granted for construction work that is commenced after
April first, two thousand [seventeen] NINETEEN.
S 60-a. Subparagraph (A) of paragraph 2 of subdivision (f) of section
11-1706 of the administrative code of the city of New York, as added by
chapter 4 of the laws of 2013, is amended to read as follows:
S. 6012 31 A. 8323
(A) Subject to the limitations set forth in subparagraphs (B) and (C)
of this paragraph, the credit allowed to a taxpayer for a taxable year
under this subdivision shall be determined as follows:
(i) For taxable years beginning on or after January first, two thou-
sand fourteen and before July first, two thousand [fifteen] NINETEEN:
(I) If the city taxable income is thirty-five thousand dollars or
less, the amount of the credit shall be one hundred percent of the
amount determined in paragraph three of this subdivision.
(II) If the city taxable income is greater than thirty-five thousand
dollars but less than one hundred thousand dollars, the amount of the
credit shall be a percentage of the amount determined in paragraph three
of this subdivision, such percentage to be determined by subtracting
from one hundred percent, a percentage determined by subtracting thir-
ty-five thousand dollars from city taxable income, dividing the result
by sixty-five thousand dollars and multiplying by one hundred percent.
(III) If the city taxable income is one hundred thousand dollars or
greater, no credit shall be allowed.
(IV) Provided further that for any taxable year of a taxpayer for
which this credit is effective that encompasses days occurring after
June thirtieth, two thousand [fifteen] NINETEEN, the amount of the cred-
it determined in item (I) or (II) of this clause shall be multiplied by
a fraction, the numerator of which is the number of days in the taxpay-
er's taxable year occurring on or before June thirtieth, two thousand
[fifteen] NINETEEN, and the denominator of which is the number of days
in the taxpayer's taxable year.
S 61. Paragraphs (a) and (b) of subdivision 2 of section 467-a of the
real property tax law, as amended by chapter 4 of the laws of 2013, are
amended to read as follows:
(a) In a city having a population of one million or more, dwelling
units owned by unit owners who, as of the applicable taxable status
date, own no more than three dwelling units in any one property held in
the condominium form of ownership, shall be eligible to receive a
partial abatement of real property taxes, as set forth in paragraphs
(c), (d), (d-1), (d-2), (d-3), (d-4), (d-5) and (d-6) of this subdivi-
sion; provided, however, that a property held in the condominium form of
ownership that is receiving complete or partial real property tax
exemption or tax abatement pursuant to any other provision of this chap-
ter or any other state or local law, except as provided in paragraph (f)
of this subdivision, shall not be eligible to receive a partial abate-
ment pursuant to this section; and provided, further, that sponsors
shall not be eligible to receive a partial abatement pursuant to this
section; and provided, further, that in the fiscal [year] YEARS commenc-
ing in calendar years two thousand twelve, two thousand thirteen, [or]
two thousand fourteen, TWO THOUSAND FIFTEEN, TWO THOUSAND SIXTEEN, TWO
THOUSAND SEVENTEEN OR TWO THOUSAND EIGHTEEN no more than a maximum of
three dwelling units owned by any unit owner in a single building, one
of which must be the primary residence of such unit owner, shall be
eligible to receive a partial abatement pursuant to paragraphs (d-1),
(d-2), (d-3) and (d-4) of this [section] SUBDIVISION.
(b) In a city having a population of one million or more, dwelling
units owned by tenant-stockholders who, as of the applicable taxable
status date, own no more than three dwelling units in any one property
held in the cooperative form of ownership, shall be eligible to receive
a partial abatement of real property taxes, as set forth in paragraphs
(c), (d), (d-1), (d-2), (d-3), (d-4), (d-5) and (d-6) of this subdivi-
sion; provided, however, that a property held in the cooperative form of
S. 6012 32 A. 8323
ownership that is receiving complete or partial real property tax
exemption or tax abatement pursuant to any other provision of this chap-
ter or any other state or local law, except as provided in paragraph (f)
of this subdivision, shall not be eligible to receive a partial abate-
ment pursuant to this section; and provided, further, that sponsors
shall not be eligible to receive a partial abatement pursuant to this
section; and provided, further, that in the fiscal [year] YEARS commenc-
ing in calendar years two thousand twelve, two thousand thirteen [or],
two thousand fourteen, TWO THOUSAND FIFTEEN, TWO THOUSAND SIXTEEN, TWO
THOUSAND SEVENTEEN OR TWO THOUSAND EIGHTEEN no more than a maximum of
three dwelling units owned by any tenant-stockholder in a single build-
ing, one of which must be the primary residence of such tenant-stock-
holder, shall be eligible to receive a partial abatement pursuant to
paragraphs (d-1), (d-2), (d-3) and (d-4) of this [section] SUBDIVISION.
For purposes of this section, a tenant-stockholder of a cooperative
apartment corporation shall be deemed to own the dwelling unit which is
represented by his or her shares of stock in such corporation. Any
abatement so granted shall be credited by the appropriate taxing author-
ity against the tax due on the property as a whole. The reduction in
real property taxes received thereby shall be credited by the cooper-
ative apartment corporation against the amount of such taxes attribut-
able to eligible dwelling units at the time of receipt.
S 62. Paragraphs (d-1), (d-2), (d-3) and (d-4) of subdivision 2 of
section 467-a of the real property tax law, as added by chapter 4 of the
laws of 2013, are amended to read as follows:
(d-1) In the fiscal years commencing in calendar [year] YEARS two
thousand twelve, two thousand thirteen and two thousand fourteen, eligi-
ble dwelling units in property whose average unit assessed value is less
than or equal to fifty thousand dollars shall receive a partial abate-
ment of the real property taxes attributable to or due on such dwelling
units of twenty-five percent, twenty-six and one-half percent and twen-
ty-eight and one-tenth percent respectively. IN THE FISCAL YEARS
COMMENCING IN CALENDAR YEARS TWO THOUSAND FIFTEEN, TWO THOUSAND SIXTEEN,
TWO THOUSAND SEVENTEEN AND TWO THOUSAND EIGHTEEN ELIGIBLE DWELLING UNITS
IN PROPERTY WHOSE AVERAGE UNIT ASSESSED VALUE IS LESS THAN OR EQUAL TO
FIFTY THOUSAND DOLLARS SHALL RECEIVE A PARTIAL ABATEMENT OF THE REAL
PROPERTY TAXES ATTRIBUTABLE TO OR DUE ON SUCH DWELLING UNITS OF TWENTY-
EIGHT AND ONE-TENTH PERCENT.
(d-2) In the fiscal years commencing in calendar [year] YEARS two
thousand twelve, two thousand thirteen and two thousand fourteen, eligi-
ble dwelling units in property whose average unit assessed value is more
than fifty thousand dollars, but less than or equal to fifty-five thou-
sand dollars, shall receive a partial abatement of the real property
taxes attributable to or due on such dwelling units of twenty-two and
one-half percent, twenty-three and eight-tenths percent and twenty-five
and two-tenths percent respectively. IN THE FISCAL YEARS COMMENCING IN
CALENDAR YEARS TWO THOUSAND FIFTEEN, TWO THOUSAND SIXTEEN, TWO THOUSAND
SEVENTEEN AND TWO THOUSAND EIGHTEEN ELIGIBLE DWELLING UNITS IN PROPERTY
WHOSE AVERAGE UNIT ASSESSED VALUE IS MORE THAN FIFTY THOUSAND DOLLARS,
BUT LESS THAN OR EQUAL TO FIFTY-FIVE THOUSAND DOLLARS, SHALL RECEIVE A
PARTIAL ABATEMENT OF THE REAL PROPERTY TAXES ATTRIBUTABLE TO OR DUE ON
SUCH DWELLING UNITS OF TWENTY-FIVE AND TWO-TENTHS PERCENT.
(d-3) In the fiscal years commencing in calendar [year] YEARS two
thousand twelve, two thousand thirteen and two thousand fourteen, eligi-
ble dwelling units in property whose average unit assessed value is more
than fifty-five thousand dollars, but less than or equal to sixty thou-
S. 6012 33 A. 8323
sand dollars, shall receive a partial abatement of the real property
taxes attributable to or due on such dwelling units of twenty percent,
twenty-one and two-tenths percent, and twenty-two and five-tenths
percent respectively. IN THE FISCAL YEARS COMMENCING IN CALENDAR YEARS
TWO THOUSAND FIFTEEN, TWO THOUSAND SIXTEEN, TWO THOUSAND SEVENTEEN AND
TWO THOUSAND EIGHTEEN ELIGIBLE DWELLING UNITS IN PROPERTY WHOSE AVERAGE
UNIT ASSESSED VALUE IS MORE THAN FIFTY-FIVE THOUSAND DOLLARS, BUT LESS
THAN OR EQUAL TO SIXTY THOUSAND DOLLARS, SHALL RECEIVE A PARTIAL ABATE-
MENT OF THE REAL PROPERTY TAXES ATTRIBUTABLE TO OR DUE ON SUCH DWELLING
UNITS OF TWENTY-TWO AND FIVE-TENTHS PERCENT.
(d-4) In the fiscal years commencing in calendar [year] YEARS two
thousand twelve, two thousand thirteen [and], two thousand fourteen, TWO
THOUSAND FIFTEEN, TWO THOUSAND SIXTEEN, TWO THOUSAND SEVENTEEN AND TWO
THOUSAND EIGHTEEN, eligible dwelling units in property whose average
unit assessed value is more than sixty thousand dollars shall receive a
partial abatement of the real property taxes attributable to or due on
such dwelling units of seventeen and one-half percent.
S 63. Paragraph (a) of subdivision 3 of section 467-a of the real
property tax law, as amended by chapter 4 of the laws of 2013, is
amended to read as follows:
(a) An application for an abatement pursuant to this section for the
fiscal year commencing in calendar year nineteen hundred ninety-six
shall be made no later than the fifteenth day of September, nineteen
hundred ninety-six. An application for an abatement pursuant to this
section for the fiscal year commencing in calendar year nineteen hundred
ninety-seven shall be made no later than the first day of April, nine-
teen hundred ninety-seven. An application for an abatement pursuant to
this section for the fiscal year commencing in calendar year nineteen
hundred ninety-eight shall be made no later than the first day of April,
nineteen hundred ninety-eight. An application for an abatement pursuant
to this section for the fiscal year commencing in calendar year nineteen
hundred ninety-nine shall be made in accordance with this subdivision
and subdivision three-a of this section. An application for an abatement
pursuant to this section for the fiscal year commencing in calendar year
two thousand shall be made no later than the fifteenth day of February,
two thousand. An application for an abatement pursuant to this section
for the fiscal year commencing in calendar year two thousand one shall
be made in accordance with this subdivision and subdivision three-b of
this section. An application for an abatement pursuant to this section
for the fiscal year commencing in calendar year two thousand two shall
be made no later than the fifteenth day of February, two thousand two.
An application for an abatement pursuant to this section for the fiscal
year commencing in calendar year two thousand three shall be made no
later than the fifteenth day of February, two thousand three. An appli-
cation for an abatement pursuant to this section for the fiscal year
commencing in calendar year two thousand four shall be made in accord-
ance with this subdivision and subdivision three-c of this section. An
application for an abatement pursuant to this section for the fiscal
year commencing in calendar year two thousand five shall be made no
later than the fifteenth day of February, two thousand five. An applica-
tion for an abatement pursuant to this section for the fiscal year
commencing in calendar year two thousand six shall be made no later than
the fifteenth day of February, two thousand six. An application for an
abatement pursuant to this section for the fiscal year commencing in
calendar year two thousand seven shall be made no later than the
fifteenth day of February, two thousand seven. An application for abate-
S. 6012 34 A. 8323
ment pursuant to this section for the fiscal year commencing in calendar
year two thousand eight shall be made in accordance with this subdivi-
sion and subdivision three-d of this section. An application for an
abatement pursuant to this section for the fiscal year commencing in
calendar year two thousand nine shall be made no later than the
fifteenth day of February, two thousand nine. An application for an
abatement pursuant to this section for the fiscal year commencing in
calendar year two thousand ten shall be made no later than the fifteenth
day of February, two thousand ten. An application for an abatement
pursuant to this section for the fiscal year commencing in calendar year
two thousand eleven shall be made no later than the fifteenth day of
February, two thousand eleven. An application for an abatement pursuant
to this section for the fiscal years commencing in calendar years two
thousand twelve and two thousand thirteen shall be made in accordance
with subdivision three-e of this section. The date or dates by which
applications for an abatement pursuant to this section shall be made for
the fiscal [year] YEARS beginning in calendar [year] YEARS two thousand
fourteen, TWO THOUSAND FIFTEEN, TWO THOUSAND SIXTEEN, TWO THOUSAND
SEVENTEEN AND TWO THOUSAND EIGHTEEN shall be established by the commis-
sioner of finance by rule, provided that such date or dates shall not be
later than the fifteenth day of February for such calendar [year] YEARS.
S 63-a. Clause (A) of subparagraph (iv) of paragraph (a) of subdivi-
sion 2 of section 421-a of the real property tax law, as amended by
chapter 432 of the laws of 1998, the opening paragraph as amended by
chapter 19 of the laws of 2015, is amended to read as follows:
(A) Unless excluded by local law, in the city of New York, the bene-
fits of this subparagraph shall be available in the borough of Manhattan
for new multiple dwellings on tax lots now existing or hereafter created
south of or adjacent to either side of one hundred tenth street that
commence construction after July first, nineteen hundred ninety-two and
ON OR before [June twenty-third] DECEMBER THIRTY-FIRST, two thousand
fifteen PROVIDED, HOWEVER, THAT SUCH A MULTIPLE DWELLING RECEIVES ITS
FIRST TEMPORARY OR PERMANENT CERTIFICATE OF OCCUPANCY COVERING ALL RESI-
DENTIAL AREAS ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND NINETEEN,
AND SOLELY FOR PURPOSES OF DETERMINING WHETHER THIS CLAUSE APPLIES AND
NOTWITHSTANDING ANY LOCAL LAW TO THE CONTRARY, "COMMENCE" SHALL MEAN THE
DATE UPON WHICH EXCAVATION AND CONSTRUCTION OF INITIAL FOOTINGS AND
FOUNDATIONS LAWFULLY BEGINS IN GOOD FAITH OR, FOR AN ELIGIBLE CONVER-
SION, THE DATE UPON WHICH THE ACTUAL CONSTRUCTION OF THE CONVERSION,
ALTERATION OR IMPROVEMENT OF THE PRE-EXISTING BUILDING OR STRUCTURE
LAWFULLY BEGINS IN GOOD FAITH, only if:
a. the construction is carried out with the substantial assistance of
grants, loans or subsidies from any federal, state or local agency or
instrumentality, or
b. the local housing agency has imposed a requirement or has certified
that twenty percent of the units are affordable to families of low and
moderate income.
S 63-b. Subparagraph (ii) of paragraph (c) of subdivision 2 of section
421-a of the real property tax law, as amended chapter 19 of the laws of
2015, is amended to read as follows:
(ii) construction is commenced after January first, nineteen hundred
seventy-five and ON OR before [June twenty-third] DECEMBER THIRTY-FIRST,
two thousand fifteen provided, however, that (A) SUCH A MULTIPLE DWELL-
ING RECEIVES ITS FIRST TEMPORARY OR PERMANENT CERTIFICATE OF OCCUPANCY
COVERING ALL RESIDENTIAL AREAS ON OR BEFORE DECEMBER THIRTY-FIRST, TWO
THOUSAND NINETEEN, (B) SOLELY FOR PURPOSES OF DETERMINING WHETHER THIS
S. 6012 35 A. 8323
SUBPARAGRAPH APPLIES AND NOTWITHSTANDING ANY LOCAL LAW TO THE CONTRARY,
"COMMENCE" SHALL MEAN THE DATE UPON WHICH EXCAVATION AND CONSTRUCTION OF
INITIAL FOOTINGS AND FOUNDATIONS LAWFULLY BEGINS IN GOOD FAITH OR, FOR
AN ELIGIBLE CONVERSION, THE DATE UPON WHICH THE ACTUAL CONSTRUCTION OF
THE CONVERSION, ALTERATION OR IMPROVEMENT OF THE PRE-EXISTING BUILDING
OR STRUCTURE LAWFULLY BEGINS IN GOOD FAITH, AND (C) such commencement
period shall not apply to multiple dwellings eligible for benefits under
subparagraph (iv) of paragraph (a) of this subdivision;
S 63-c. Section 421-a of the real property tax law is amended by
adding three new subdivisions 16, 16-a' and 17 to read as follows:
16. (A) DEFINITIONS. FOR THE PURPOSES OF THIS SUBDIVISION:
(I) "421-A BENEFITS" SHALL MEAN EXEMPTION FROM REAL PROPERTY TAXATION
PURSUANT TO THIS SUBDIVISION.
(II) "AFFORDABILITY OPTION A" SHALL MEAN THAT, WITHIN ANY ELIGIBLE
SITE: (A) NOT LESS THAN TEN PERCENT OF THE DWELLING UNITS ARE AFFORDABLE
HOUSING FORTY PERCENT UNITS; (B) NOT LESS THAN AN ADDITIONAL TEN PERCENT
OF THE DWELLING UNITS ARE AFFORDABLE HOUSING SIXTY PERCENT UNITS; (C)
NOT LESS THAN AN ADDITIONAL FIVE PERCENT OF THE DWELLING UNITS ARE
AFFORDABLE HOUSING ONE HUNDRED THIRTY PERCENT UNITS; AND (D) SUCH ELIGI-
BLE SITE IS DEVELOPED WITHOUT THE SUBSTANTIAL ASSISTANCE OF GRANTS,
LOANS OR SUBSIDIES PROVIDED BY A FEDERAL, STATE OR LOCAL GOVERNMENTAL
AGENCY OR INSTRUMENTALITY PURSUANT TO A PROGRAM FOR THE DEVELOPMENT OF
AFFORDABLE HOUSING, EXCEPT THAT SUCH ELIGIBLE SITE MAY RECEIVE TAX
EXEMPT BOND PROCEEDS AND FOUR PERCENT TAX CREDITS.
(III) "AFFORDABILITY OPTION B" SHALL MEAN THAT, WITHIN ANY ELIGIBLE
SITE, (A) NOT LESS THAN TEN PERCENT OF THE DWELLING UNITS ARE AFFORDABLE
HOUSING SEVENTY PERCENT UNITS, AND (B) NOT LESS THAN AN ADDITIONAL TWEN-
TY PERCENT OF THE DWELLING UNITS ARE AFFORDABLE HOUSING ONE HUNDRED
THIRTY PERCENT UNITS.
(IV) "AFFORDABILITY OPTION C" SHALL MEAN THAT, WITHIN ANY ELIGIBLE
SITE EXCLUDING THE GEOGRAPHIC AREA SOUTH OF NINETY-SIXTH STREET IN THE
BOROUGH OF MANHATTAN, AND ALL OTHER GEOGRAPHIC AREAS IN THE CITY OF NEW
YORK EXCLUDED PURSUANT TO LOCAL LAW, (A) NOT LESS THAN THIRTY PERCENT OF
THE DWELLING UNITS ARE AFFORDABLE HOUSING ONE HUNDRED THIRTY PERCENT
UNITS, AND (B) SUCH ELIGIBLE SITE IS DEVELOPED WITHOUT THE SUBSTANTIAL
ASSISTANCE OF GRANTS, LOANS OR SUBSIDIES PROVIDED BY A FEDERAL, STATE OR
LOCAL GOVERNMENTAL AGENCY OR INSTRUMENTALITY PURSUANT TO A PROGRAM FOR
THE DEVELOPMENT OF AFFORDABLE HOUSING.
(V) "AFFORDABILITY OPTION D" SHALL ONLY APPLY TO A HOMEOWNERSHIP
PROJECT, OF WHICH ONE HUNDRED PERCENT OF THE UNITS SHALL HAVE AN AVERAGE
ASSESSED VALUE NOT TO EXCEED SIXTY-FIVE THOUSAND DOLLARS UPON THE FIRST
ASSESSMENT FOLLOWING THE COMPLETION DATE AND WHERE EACH OWNER OF ANY
SUCH UNIT SHALL AGREE, IN WRITING, TO MAINTAIN SUCH UNIT AS THEIR PRIMA-
RY RESIDENCE FOR NO LESS THAN FIVE YEARS FROM THE ACQUISITION OF SUCH
UNIT.
(VI) "AFFORDABILITY PERCENTAGE" SHALL MEAN A FRACTION, THE NUMERATOR
OF WHICH IS THE NUMBER OF AFFORDABLE HOUSING UNITS IN AN ELIGIBLE SITE
AND THE DENOMINATOR OF WHICH IS THE TOTAL NUMBER OF DWELLING UNITS IN
SUCH ELIGIBLE SITE.
(VII) "AFFORDABLE HOUSING FORTY PERCENT UNIT" SHALL MEAN A DWELLING
UNIT THAT: (A) IS SITUATED WITHIN THE ELIGIBLE SITE FOR WHICH 421-A
BENEFITS ARE GRANTED; AND (B) UPON INITIAL RENTAL AND UPON EACH SUBSE-
QUENT RENTAL FOLLOWING A VACANCY DURING THE RESTRICTION PERIOD, IS
AFFORDABLE TO AND RESTRICTED TO OCCUPANCY BY INDIVIDUALS OR FAMILIES
WHOSE HOUSEHOLD INCOME DOES NOT EXCEED FORTY PERCENT OF THE AREA MEDIAN
S. 6012 36 A. 8323
INCOME, ADJUSTED FOR FAMILY SIZE, AT THE TIME THAT SUCH HOUSEHOLD
INITIALLY OCCUPIES SUCH DWELLING UNIT.
(VIII) "AFFORDABLE HOUSING SIXTY PERCENT UNIT" SHALL MEAN A DWELLING
UNIT THAT: (A) IS SITUATED WITHIN THE ELIGIBLE SITE FOR WHICH 421-A
BENEFITS ARE GRANTED; AND (B) UPON INITIAL RENTAL AND UPON EACH SUBSE-
QUENT RENTAL FOLLOWING A VACANCY DURING THE RESTRICTION PERIOD, IS
AFFORDABLE TO AND RESTRICTED TO OCCUPANCY BY INDIVIDUALS OR FAMILIES
WHOSE HOUSEHOLD INCOME DOES NOT EXCEED SIXTY PERCENT OF THE AREA MEDIAN
INCOME, ADJUSTED FOR FAMILY SIZE, AT THE TIME THAT SUCH HOUSEHOLD
INITIALLY OCCUPIES SUCH DWELLING UNIT.
(IX) "AFFORDABLE HOUSING SEVENTY PERCENT UNIT" SHALL MEAN A DWELLING
UNIT THAT: (A) IS SITUATED WITHIN THE ELIGIBLE SITE FOR WHICH 421-A
BENEFITS ARE GRANTED; AND (B) UPON INITIAL RENTAL AND UPON EACH SUBSE-
QUENT RENTAL FOLLOWING A VACANCY DURING THE RESTRICTION PERIOD, IS
AFFORDABLE TO AND RESTRICTED TO OCCUPANCY BY INDIVIDUALS OR FAMILIES
WHOSE HOUSEHOLD INCOME DOES NOT EXCEED SEVENTY PERCENT OF THE AREA MEDI-
AN INCOME, ADJUSTED FOR FAMILY SIZE, AT THE TIME THAT SUCH HOUSEHOLD
INITIALLY OCCUPIES SUCH DWELLING UNIT.
(X) "AFFORDABLE HOUSING ONE HUNDRED THIRTY PERCENT UNIT" SHALL MEAN A
DWELLING UNIT THAT: (A) IS SITUATED WITHIN THE ELIGIBLE SITE FOR WHICH
421-A BENEFITS ARE GRANTED; AND (B) UPON INITIAL RENTAL AND UPON EACH
SUBSEQUENT RENTAL FOLLOWING A VACANCY DURING THE RESTRICTION PERIOD, IS
AFFORDABLE TO AND RESTRICTED TO OCCUPANCY BY INDIVIDUALS OR FAMILIES
WHOSE HOUSEHOLD INCOME DOES NOT EXCEED ONE HUNDRED THIRTY PERCENT OF THE
AREA MEDIAN INCOME, ADJUSTED FOR FAMILY SIZE, AT THE TIME THAT SUCH
HOUSEHOLD INITIALLY OCCUPIES SUCH DWELLING UNIT.
(XI) "AFFORDABLE HOUSING UNIT" SHALL MEAN, COLLECTIVELY AND INDIVID-
UALLY, AFFORDABLE HOUSING FORTY PERCENT UNITS, AFFORDABLE HOUSING SIXTY
PERCENT UNITS, AFFORDABLE HOUSING SEVENTY PERCENT UNITS, AND AFFORDABLE
HOUSING ONE HUNDRED THIRTY PERCENT UNITS.
(XII) "AGENCY" SHALL MEAN THE DEPARTMENT OF HOUSING PRESERVATION AND
DEVELOPMENT.
(XIII) "APPLICATION" SHALL MEAN AN APPLICATION FOR 421-A BENEFITS.
(XIV) "BUILDING SERVICE EMPLOYEE" SHALL MEAN ANY PERSON WHO IS REGU-
LARLY EMPLOYED AT, AND PERFORMS WORK IN CONNECTION WITH THE CARE OR
MAINTENANCE OF, AN ELIGIBLE SITE, INCLUDING, BUT NOT LIMITED TO, A
WATCHMAN, GUARD, DOORMAN, BUILDING CLEANER, PORTER, HANDYMAN, JANITOR,
GARDENER, GROUNDSKEEPER, ELEVATOR OPERATOR AND STARTER, AND WINDOW
CLEANER, BUT NOT INCLUDING PERSONS REGULARLY SCHEDULED TO WORK FEWER
THAN EIGHT HOURS PER WEEK AT THE ELIGIBLE SITE.
(XV) "COMMENCEMENT DATE" SHALL MEAN, WITH RESPECT TO ANY ELIGIBLE
MULTIPLE DWELLING, THE DATE UPON WHICH EXCAVATION AND CONSTRUCTION OF
INITIAL FOOTINGS AND FOUNDATIONS LAWFULLY BEGINS IN GOOD FAITH OR, FOR
AN ELIGIBLE CONVERSION, THE DATE UPON WHICH THE ACTUAL CONSTRUCTION OF
THE CONVERSION, ALTERATION OR IMPROVEMENT OF THE PRE-EXISTING BUILDING
OR STRUCTURE LAWFULLY BEGINS IN GOOD FAITH.
(XVI) "COMPLETION DATE" SHALL MEAN THE DATE UPON WHICH THE LOCAL
DEPARTMENT OF BUILDINGS ISSUES THE FIRST TEMPORARY OR PERMANENT CERTIF-
ICATE OF OCCUPANCY COVERING ALL RESIDENTIAL AREAS OF AN ELIGIBLE MULTI-
PLE DWELLING.
(XVII) "CONSTRUCTION PERIOD" SHALL MEAN, WITH RESPECT TO ANY ELIGIBLE
MULTIPLE DWELLING, A PERIOD: (A) BEGINNING ON THE LATER OF THE COMMENCE-
MENT DATE OF SUCH ELIGIBLE MULTIPLE DWELLING OR THREE YEARS BEFORE THE
COMPLETION DATE OF SUCH ELIGIBLE MULTIPLE DWELLING; AND (B) ENDING ON
THE DAY PRECEDING THE COMPLETION DATE OF SUCH ELIGIBLE MULTIPLE DWELL-
ING.
S. 6012 37 A. 8323
(XVIII) "ELIGIBLE CONVERSION" SHALL MEAN THE CONVERSION, ALTERATION OR
IMPROVEMENT OF A PRE-EXISTING BUILDING OR STRUCTURE RESULTING IN A
MULTIPLE DWELLING IN WHICH NO MORE THAN FORTY-NINE PERCENT OF THE FLOOR
AREA CONSISTS OF SUCH PRE-EXISTING BUILDING OR STRUCTURE.
(XIX) "ELIGIBLE MULTIPLE DWELLING" SHALL MEAN A MULTIPLE DWELLING OR
HOMEOWNERSHIP PROJECT CONTAINING SIX OR MORE DWELLING UNITS CREATED
THROUGH NEW CONSTRUCTION OR ELIGIBLE CONVERSION FOR WHICH THE COMMENCE-
MENT DATE IS AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND FIFTEEN AND ON OR
BEFORE JUNE FIFTEENTH, TWO THOUSAND NINETEEN, AND FOR WHICH THE
COMPLETION DATE IS ON OR BEFORE JUNE FIFTEENTH, TWO THOUSAND
TWENTY-THREE.
(XX) "ELIGIBLE SITE" SHALL MEAN EITHER: (A) A TAX LOT CONTAINING AN
ELIGIBLE MULTIPLE DWELLING; OR (B) A ZONING LOT CONTAINING TWO OR MORE
ELIGIBLE MULTIPLE DWELLINGS THAT ARE PART OF A SINGLE APPLICATION.
(XXI) "FISCAL OFFICER" SHALL MEAN THE COMPTROLLER OR OTHER ANALOGOUS
OFFICER IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE.
(XXII) "FLOOR AREA" SHALL MEAN THE HORIZONTAL AREAS OF THE SEVERAL
FLOORS, OR ANY PORTION THEREOF, OF A DWELLING OR DWELLINGS, AND ACCESSO-
RY STRUCTURES ON A LOT MEASURED FROM THE EXTERIOR FACES OF EXTERIOR
WALLS, OR FROM THE CENTER LINE OF PARTY WALLS.
(XXIII) "FOUR PERCENT TAX CREDITS" SHALL MEAN FEDERAL LOW INCOME HOUS-
ING TAX CREDITS COMPUTED IN ACCORDANCE WITH CLAUSE (II) OF SUBPARAGRAPH
(B) OF PARAGRAPH (1) OF SUBSECTION (B) OF SECTION FORTY-TWO OF THE
INTERNAL REVENUE CODE OF NINETEEN HUNDRED EIGHTY-SIX, AS AMENDED.
(XXIV) "HOMEOWNERSHIP PROJECT" SHALL MEAN A MULTIPLE DWELLING OR
PORTION THEREOF OPERATED AS CONDOMINIUM OR COOPERATIVE HOUSING, HOWEVER,
IT SHALL NOT INCLUDE A MULTIPLE DWELLING OR PORTION THEREOF OPERATED AS
COOPERATIVE OR CONDOMINIUM HOUSING LOCATED WITHIN THE BOROUGH OF MANHAT-
TAN, AND SHALL NOT INCLUDE A MULTIPLE DWELLING THAT CONTAINS MORE THAN
THIRTY-FIVE UNITS.
(XXV) "MARKET UNIT" SHALL MEAN A DWELLING UNIT IN AN ELIGIBLE MULTIPLE
DWELLING OTHER THAN AN AFFORDABLE HOUSING UNIT.
(XXVI) "MULTIPLE DWELLING" SHALL HAVE THE MEANING SET FORTH IN THE
MULTIPLE DWELLING LAW.
(XXVII) "NON-RESIDENTIAL TAX LOT" SHALL MEAN A TAX LOT THAT DOES NOT
CONTAIN ANY DWELLING UNITS.
(XXVIII) "RENT STABILIZATION" SHALL MEAN, COLLECTIVELY, THE RENT
STABILIZATION LAW OF NINETEEN HUNDRED SIXTY-NINE, THE RENT STABILIZATION
CODE, AND THE EMERGENCY TENANT PROTECTION ACT OF NINETEEN SEVENTY-FOUR,
ALL AS IN EFFECT AS OF THE EFFECTIVE DATE OF THE CHAPTER OF THE LAWS OF
TWO THOUSAND FIFTEEN THAT ADDED THIS SUBDIVISION OR AS AMENDED THEREAFT-
ER, TOGETHER WITH ANY SUCCESSOR STATUTES OR REGULATIONS ADDRESSING
SUBSTANTIALLY THE SAME SUBJECT MATTER.
(XXIX) "RENTAL PROJECT" SHALL MEAN AN ELIGIBLE SITE IN WHICH ALL
DWELLING UNITS INCLUDED IN ANY APPLICATION ARE OPERATED AS RENTAL HOUS-
ING.
(XXX) "RESIDENTIAL TAX LOT" SHALL MEAN A TAX LOT THAT CONTAINS DWELL-
ING UNITS.
(XXXI) "RESTRICTION PERIOD" SHALL MEAN A PERIOD COMMENCING ON THE
COMPLETION DATE AND EXPIRING ON THE THIRTY-FIFTH ANNIVERSARY OF THE
COMPLETION DATE, NOTWITHSTANDING ANY EARLIER TERMINATION OR REVOCATION
OF 421-A BENEFITS.
(XXXII)"TAX EXEMPT BOND PROCEEDS" SHALL MEAN THE PROCEEDS OF AN EXEMPT
FACILITY BOND, AS DEFINED IN PARAGRAPH (7) OF SUBSECTION (A) OF SECTION
ONE HUNDRED FORTY-TWO OF THE INTERNAL REVENUE CODE OF NINETEEN HUNDRED
EIGHTY-SIX, AS AMENDED, THE INTEREST UPON WHICH IS EXEMPT FROM TAXATION
S. 6012 38 A. 8323
UNDER SECTION ONE HUNDRED THREE OF THE INTERNAL REVENUE CODE OF NINETEEN
HUNDRED EIGHTY-SIX, AS AMENDED.
(XXXIII) "THIRTY-FIVE YEAR BENEFIT" SHALL MEAN: (A) FOR THE
CONSTRUCTION PERIOD, A ONE HUNDRED PERCENT EXEMPTION FROM REAL PROPERTY
TAXATION, OTHER THAN ASSESSMENTS FOR LOCAL IMPROVEMENTS; (B) FOR THE
FIRST TWENTY-FIVE YEARS OF THE RESTRICTION PERIOD, A ONE HUNDRED PERCENT
EXEMPTION FROM REAL PROPERTY TAXATION, OTHER THAN ASSESSMENTS FOR LOCAL
IMPROVEMENTS; AND (C) FOR THE FINAL TEN YEARS OF THE RESTRICTION PERIOD,
AN EXEMPTION FROM REAL PROPERTY TAXATION, OTHER THAN ASSESSMENTS FOR
LOCAL IMPROVEMENTS, EQUAL TO THE AFFORDABILITY PERCENTAGE.
(XXXIV) "TWENTY YEAR BENEFIT" SHALL MEAN: (A) FOR THE CONSTRUCTION
PERIOD, A ONE HUNDRED PERCENT EXEMPTION FROM REAL PROPERTY TAXATION,
OTHER THAN ASSESSMENTS FOR LOCAL IMPROVEMENTS; (B) FOR THE FIRST FOUR-
TEEN YEARS OF THE RESTRICTION PERIOD, A ONE HUNDRED PERCENT EXEMPTION
FROM REAL PROPERTY TAXATION, OTHER THAN ASSESSMENTS FOR LOCAL IMPROVE-
MENTS, PROVIDED, HOWEVER, THAT NO EXEMPTION SHALL BE GIVEN FOR ANY
PORTION OF A UNIT'S ASSESSED VALUE THAT EXCEEDS $65,000; AND (C) FOR THE
FINAL SIX YEARS OF THE RESTRICTION PERIOD, A TWENTY-FIVE PERCENT
EXEMPTION FROM REAL PROPERTY TAXATION, OTHER THAN ASSESSMENTS FOR LOCAL
IMPROVEMENTS, PROVIDED, HOWEVER, THAT NO EXEMPTION SHALL BE GIVEN FOR
ANY PORTION OF A UNIT'S ASSESSED VALUE THAT EXCEEDS $65,000.
(B) BENEFIT. IN CITIES HAVING A POPULATION OF ONE MILLION OR MORE,
NOTWITHSTANDING THE PROVISIONS OF ANY OTHER SUBDIVISION OF THIS SECTION
OR OF ANY GENERAL, SPECIAL OR LOCAL LAW TO THE CONTRARY, NEW ELIGIBLE
SITES, EXCEPT HOTELS, THAT COMPLY WITH THE PROVISIONS OF THIS SUBDIVI-
SION SHALL BE EXEMPT FROM REAL PROPERTY TAXATION, OTHER THAN ASSESSMENTS
FOR LOCAL IMPROVEMENTS, IN THE AMOUNTS AND FOR THE PERIODS SPECIFIED IN
THIS PARAGRAPH. A RENTAL PROJECT THAT MEETS ALL OF THE REQUIREMENTS OF
THIS SUBDIVISION SHALL RECEIVE A THIRTY-FIVE YEAR BENEFIT AND A HOMEOWN-
ERSHIP PROJECT THAT MEETS ALL OF THE REQUIREMENTS OF THIS SUBDIVISION
SHALL RECEIVE A TWENTY YEAR BENEFIT.
(C) TAX PAYMENTS. IN ADDITION TO ANY OTHER AMOUNTS PAYABLE PURSUANT TO
THIS SUBDIVISION, THE OWNER OF ANY ELIGIBLE SITE RECEIVING 421-A BENE-
FITS SHALL PAY, IN EACH TAX YEAR IN WHICH SUCH 421-A BENEFITS ARE IN
EFFECT, REAL PROPERTY TAXES AND ASSESSMENTS AS FOLLOWS:
(I) WITH RESPECT TO EACH ELIGIBLE MULTIPLE DWELLING CONSTRUCTED ON
SUCH ELIGIBLE SITE, REAL PROPERTY TAXES ON THE ASSESSED VALUATION OF
SUCH LAND AND ANY IMPROVEMENTS THEREON IN EFFECT DURING THE TAX YEAR
PRIOR TO THE COMMENCEMENT DATE OF SUCH ELIGIBLE MULTIPLE DWELLING, WITH-
OUT REGARD TO ANY EXEMPTION FROM OR ABATEMENT OF REAL PROPERTY TAXATION
IN EFFECT DURING SUCH TAX YEAR, WHICH REAL PROPERTY TAXES SHALL BE
CALCULATED USING THE TAX RATE IN EFFECT AT THE TIME SUCH TAXES ARE DUE;
AND
(II) ALL ASSESSMENTS FOR LOCAL IMPROVEMENTS.
(D) LIMITATION ON BENEFITS FOR NON-RESIDENTIAL SPACE. IF THE AGGREGATE
FLOOR AREA OF COMMERCIAL, COMMUNITY FACILITY AND ACCESSORY USE SPACE IN
AN ELIGIBLE SITE, OTHER THAN PARKING WHICH IS LOCATED NOT MORE THAN
TWENTY-THREE FEET ABOVE THE CURB LEVEL, EXCEEDS TWELVE PERCENT OF THE
AGGREGATE FLOOR AREA IN SUCH ELIGIBLE SITE, ANY 421-A BENEFITS SHALL BE
REDUCED BY A PERCENTAGE EQUAL TO SUCH EXCESS. IF AN ELIGIBLE SITE
CONTAINS MULTIPLE TAX LOTS, THE TAX ARISING OUT OF SUCH REDUCTION IN
421-A BENEFITS SHALL FIRST BE APPORTIONED PRO RATA AMONG ANY NON-RESI-
DENTIAL TAX LOTS. AFTER ANY SUCH NON-RESIDENTIAL TAX LOTS ARE FULLY
TAXABLE, THE REMAINDER OF THE TAX ARISING OUT OF SUCH REDUCTION IN 421-A
BENEFITS, IF ANY, SHALL BE APPORTIONED PRO RATA AMONG THE REMAINING
RESIDENTIAL TAX LOTS.
S. 6012 39 A. 8323
(E) CALCULATION OF BENEFIT. BASED ON THE CERTIFICATION OF THE AGENCY
CERTIFYING THE APPLICANT'S ELIGIBILITY FOR 421-A BENEFITS, THE ASSESSORS
SHALL CERTIFY TO THE COLLECTING OFFICER THE AMOUNT OF TAXES TO BE
EXEMPTED.
(F) AFFORDABILITY REQUIREMENTS. DURING THE RESTRICTION PERIOD, A
RENTAL PROJECT SHALL COMPLY WITH EITHER AFFORDABILITY OPTION A, AFFORDA-
BILITY OPTION B, OR AFFORDABILITY OPTION C OR FOR PURPOSES OF A HOMEOWN-
ERSHIP PROJECT, SUCH PROJECT SHALL COMPLY WITH AFFORDABILITY OPTION D.
SUCH ELECTION SHALL BE MADE IN THE APPLICATION AND SHALL NOT THEREAFTER
BE CHANGED. THE RENTAL PROJECT SHALL ALSO COMPLY WITH ALL PROVISIONS OF
THIS PARAGRAPH DURING THE RESTRICTION PERIOD AND WITH SUBPARAGRAPH (III)
OF THIS PARAGRAPH BOTH DURING AND AFTER THE RESTRICTION PERIOD TO THE
EXTENT PROVIDED IN SUCH SUBPARAGRAPH.
(I) AFFORDABLE UNITS SHALL SHARE THE SAME COMMON ENTRANCES AND COMMON
AREAS AS MARKET RATE UNITS, AND SHALL NOT BE ISOLATED TO A SPECIFIC
FLOOR OR AREA OF A BUILDING. COMMON ENTRANCES SHALL MEAN ANY AREA REGU-
LARLY USED BY ANY RESIDENT FOR INGRESS AND EGRESS FROM A MULTIPLE DWELL-
ING; AND
(II) UNLESS PREEMPTED BY THE REQUIREMENTS OF A FEDERAL, STATE OR LOCAL
HOUSING PROGRAM, EITHER (A) THE AFFORDABLE HOUSING UNITS IN AN ELIGIBLE
SITE SHALL HAVE A UNIT MIX PROPORTIONAL TO THE MARKET UNITS, OR (B) AT
LEAST FIFTY PERCENT OF THE AFFORDABLE HOUSING UNITS IN AN ELIGIBLE SITE
SHALL HAVE TWO OR MORE BEDROOMS AND NO MORE THAN TWENTY-FIVE PERCENT OF
THE AFFORDABLE HOUSING UNITS SHALL HAVE LESS THAN ONE BEDROOM.
(III) NOTWITHSTANDING ANY PROVISION OF RENT STABILIZATION TO THE
CONTRARY, ALL AFFORDABLE HOUSING UNITS SHALL BE FULLY SUBJECT TO RENT
STABILIZATION DURING THE RESTRICTION PERIOD, PROVIDED THAT TENANTS HOLD-
ING A LEASE AND IN OCCUPANCY OF SUCH AFFORDABLE HOUSING UNITS AT THE
EXPIRATION OF THE RESTRICTION PERIOD SHALL HAVE THE RIGHT TO REMAIN AS
RENT STABILIZED TENANTS FOR THE DURATION OF THEIR OCCUPANCY.
(IV) ALL RENT STABILIZATION REGISTRATIONS REQUIRED TO BE FILED PURSU-
ANT TO SUBPARAGRAPH (III) OF THIS PARAGRAPH SHALL CONTAIN A DESIGNATION
THAT SPECIFICALLY IDENTIFIES AFFORDABLE HOUSING UNITS CREATED PURSUANT
TO THIS SUBDIVISION AS "421-A AFFORDABLE HOUSING UNITS" AND SHALL
CONTAIN AN EXPLANATION OF THE REQUIREMENTS THAT APPLY TO ALL SUCH
AFFORDABLE HOUSING UNITS.
(V) FAILURE TO COMPLY WITH THE PROVISIONS OF THIS PARAGRAPH THAT
REQUIRE THE CREATION, MAINTENANCE, RENT STABILIZATION COMPLIANCE AND
OCCUPANCY OF AFFORDABLE HOUSING UNITS OR FOR PURPOSES OF A HOMEOWNERSHIP
PROJECT THE FAILURE TO COMPLY WITH AFFORDABILITY OPTION D SHALL RESULT
IN REVOCATION OF ANY 421-A BENEFITS FOR THE PERIOD OF SUCH NON-COMPLI-
ANCE.
(VI) NOTHING IN THIS SUBDIVISION SHALL (A) PROHIBIT THE OCCUPANCY OF
AN AFFORDABLE HOUSING UNIT BY INDIVIDUALS OR FAMILIES WHOSE INCOME AT
ANY TIME IS LESS THAN THE MAXIMUM PERCENTAGE OF THE AREA MEDIAN INCOME,
ADJUSTED FOR FAMILY SIZE, SPECIFIED FOR SUCH AFFORDABLE HOUSING UNIT
PURSUANT TO THIS SUBDIVISION, OR (B) PROHIBIT THE OWNER OF AN ELIGIBLE
SITE FROM REQUIRING, UPON INITIAL RENTAL OR UPON ANY RENTAL FOLLOWING A
VACANCY, THE OCCUPANCY OF ANY AFFORDABLE HOUSING UNIT BY SUCH LOWER
INCOME INDIVIDUALS OR FAMILIES.
(VII) FOLLOWING ISSUANCE OF A TEMPORARY CERTIFICATE OF OCCUPANCY AND
UPON EACH VACANCY THEREAFTER, AN AFFORDABLE HOUSING UNIT SHALL PROMPTLY
BE OFFERED FOR RENTAL BY INDIVIDUALS OR FAMILIES WHOSE INCOME DOES NOT
EXCEED THE MAXIMUM PERCENTAGE OF THE AREA MEDIAN INCOME, ADJUSTED FOR
FAMILY SIZE, SPECIFIED FOR SUCH AFFORDABLE HOUSING UNIT PURSUANT TO THIS
SUBDIVISION AND WHO INTEND TO OCCUPY SUCH AFFORDABLE HOUSING UNIT AS
S. 6012 40 A. 8323
THEIR PRIMARY RESIDENCE. AN AFFORDABLE HOUSING UNIT SHALL NOT BE (A)
RENTED TO A CORPORATION, PARTNERSHIP OR OTHER ENTITY, OR (B) HELD OFF
THE MARKET FOR A PERIOD LONGER THAN IS REASONABLY NECESSARY TO PERFORM
REPAIRS NEEDED TO MAKE SUCH AFFORDABLE HOUSING UNIT AVAILABLE FOR OCCU-
PANCY.
(VIII) AN AFFORDABLE HOUSING UNIT SHALL NOT BE RENTED ON A TEMPORARY,
TRANSIENT OR SHORT-TERM BASIS. EVERY LEASE AND RENEWAL THEREOF FOR AN
AFFORDABLE HOUSING UNIT SHALL BE FOR A TERM OF ONE OR TWO YEARS, AT THE
OPTION OF THE TENANT.
(IX) AN AFFORDABLE HOUSING UNIT SHALL NOT BE CONVERTED TO COOPERATIVE
OR CONDOMINIUM OWNERSHIP.
(X) THE AGENCY MAY ESTABLISH BY RULE SUCH REQUIREMENTS AS THE AGENCY
DEEMS NECESSARY OR APPROPRIATE FOR (A) THE MARKETING OF AFFORDABLE HOUS-
ING UNITS, BOTH UPON INITIAL OCCUPANCY AND UPON ANY VACANCY, (B) MONI-
TORING COMPLIANCE WITH THE PROVISIONS OF THIS PARAGRAPH AND (C) THE
MARKETING AND MONITORING OF ANY HOMEOWNERSHIP PROJECT THAT IS GRANTED AN
EXEMPTION PURSUANT TO THIS SUBDIVISION. SUCH REQUIREMENTS MAY INCLUDE,
BUT NEED NOT BE LIMITED TO, RETAINING A MONITOR APPROVED BY THE AGENCY
AND PAID FOR BY THE OWNER.
(XI) NOTWITHSTANDING ANY PROVISION OF THIS SUBDIVISION TO THE CONTRA-
RY, A MARKET UNIT SHALL BE SUBJECT TO RENT STABILIZATION UNLESS, IN THE
ABSENCE OF 421-A BENEFITS, THE OWNER WOULD BE ENTITLED TO REMOVE SUCH
MARKET UNIT FROM RENT STABILIZATION UPON VACANCY BY REASON OF THE MONTH-
LY RENT EXCEEDING ANY LIMIT ESTABLISHED THEREUNDER.
(G) BUILDING SERVICE EMPLOYEES. (I) FOR THE PURPOSES OF THIS PARA-
GRAPH, "APPLICANT" SHALL MEAN AN APPLICANT FOR 421-A BENEFITS, ANY
SUCCESSOR TO SUCH APPLICANT, OR ANY EMPLOYER OF BUILDING SERVICE EMPLOY-
EES FOR SUCH APPLICANT, INCLUDING, BUT NOT LIMITED TO, A PROPERTY
MANAGEMENT COMPANY OR CONTRACTOR.
(II) ALL BUILDING SERVICE EMPLOYEES EMPLOYED BY THE APPLICANT AT THE
ELIGIBLE SITE SHALL RECEIVE THE APPLICABLE PREVAILING WAGE FOR THE
ENTIRE RESTRICTION PERIOD.
(III) THE FISCAL OFFICER SHALL HAVE THE POWER TO ENFORCE THE
PROVISIONS OF THIS PARAGRAPH. IN ENFORCING SUCH PROVISIONS, THE FISCAL
OFFICER SHALL HAVE THE POWER:
(A) TO INVESTIGATE OR CAUSE AN INVESTIGATION TO BE MADE TO DETERMINE
THE PREVAILING WAGES FOR BUILDING SERVICE EMPLOYEES; IN MAKING SUCH
INVESTIGATION, THE FISCAL OFFICER MAY UTILIZE WAGE AND FRINGE BENEFIT
DATA FROM VARIOUS SOURCES, INCLUDING, BUT NOT LIMITED TO, DATA AND
DETERMINATIONS OF FEDERAL, STATE OR OTHER GOVERNMENTAL AGENCIES;
(B) TO INSTITUTE AND CONDUCT INSPECTIONS AT THE SITE OF THE WORK OR
ELSEWHERE;
(C) TO EXAMINE THE BOOKS, DOCUMENTS AND RECORDS PERTAINING TO THE
WAGES PAID TO, AND THE HOURS OF WORK PERFORMED BY, BUILDING SERVICE
EMPLOYEES;
(D) TO HOLD HEARINGS AND, IN CONNECTION THEREWITH, TO ISSUE SUBPOENAS,
ADMINISTER OATHS AND EXAMINE WITNESSES; THE ENFORCEMENT OF A SUBPOENA
ISSUED UNDER THIS PARAGRAPH SHALL BE REGULATED BY THE CIVIL PRACTICE LAW
AND RULES;
(E) TO MAKE A CLASSIFICATION BY CRAFT, TRADE OR OTHER GENERALLY RECOG-
NIZED OCCUPATIONAL CATEGORY OF THE BUILDING SERVICE EMPLOYEES AND TO
DETERMINE WHETHER SUCH WORK HAS BEEN PERFORMED BY THE BUILDING SERVICE
EMPLOYEES IN SUCH CLASSIFICATION;
(F) TO REQUIRE THE APPLICANT TO FILE WITH THE FISCAL OFFICER A RECORD
OF THE WAGES ACTUALLY PAID BY SUCH APPLICANT TO THE BUILDING SERVICE
EMPLOYEES AND OF THEIR HOURS OF WORK;
S. 6012 41 A. 8323
(G) TO DELEGATE ANY OF THE FOREGOING POWERS TO HIS OR HER DEPUTY OR
OTHER AUTHORIZED REPRESENTATIVE; AND
(H) TO PROMULGATE RULES AS HE OR SHE SHALL CONSIDER NECESSARY FOR THE
PROPER EXECUTION OF THE DUTIES, RESPONSIBILITIES AND POWERS CONFERRED
UPON HIM OR HER BY THE PROVISIONS OF THIS SUBPARAGRAPH.
(IV) IF THE FISCAL OFFICER FINDS THAT THE APPLICANT HAS FAILED TO
COMPLY WITH THE PROVISIONS OF THIS PARAGRAPH, HE OR SHE SHALL PRESENT
EVIDENCE OF SUCH NONCOMPLIANCE TO THE AGENCY.
(V) SUBPARAGRAPH (II) OF THIS PARAGRAPH SHALL NOT BE APPLICABLE TO:
(A) AN ELIGIBLE MULTIPLE DWELLING CONTAINING LESS THAN THIRTY DWELLING
UNITS; OR
(B) AN ELIGIBLE MULTIPLE DWELLING IN WHICH ALL OF THE DWELLING UNITS
ARE AFFORDABLE HOUSING UNITS AND NOT LESS THAN FIFTY PERCENT OF SUCH
AFFORDABLE HOUSING UNITS, UPON INITIAL RENTAL AND UPON EACH SUBSEQUENT
RENTAL FOLLOWING A VACANCY DURING THE RESTRICTION PERIOD, ARE AFFORDABLE
TO AND RESTRICTED TO OCCUPANCY BY INDIVIDUALS OR FAMILIES WHOSE HOUSE-
HOLD INCOME DOES NOT EXCEED ONE HUNDRED TWENTY-FIVE PERCENT OF THE AREA
MEDIAN INCOME, ADJUSTED FOR FAMILY SIZE, AT THE TIME THAT SUCH HOUSEHOLD
INITIALLY OCCUPIES SUCH DWELLING UNIT.
(H) REPLACEMENT RATIO. IF THE LAND ON WHICH AN ELIGIBLE SITE IS
LOCATED CONTAINED ANY DWELLING UNITS THREE YEARS PRIOR TO THE COMMENCE-
MENT DATE OF THE FIRST ELIGIBLE MULTIPLE DWELLING THEREON, THEN SUCH
ELIGIBLE SITE SHALL CONTAIN AT LEAST ONE AFFORDABLE HOUSING UNIT FOR
EACH DWELLING UNIT THAT EXISTED ON SUCH DATE AND WAS THEREAFTER DEMOL-
ISHED, REMOVED OR RECONFIGURED.
(I) CONCURRENT EXEMPTIONS OR ABATEMENTS. AN ELIGIBLE MULTIPLE DWELLING
RECEIVING 421-A BENEFITS SHALL NOT RECEIVE ANY EXEMPTION FROM OR ABATE-
MENT OF REAL PROPERTY TAXATION UNDER ANY OTHER LAW.
(J) VOLUNTARY RENUNCIATION OR TERMINATION. NOTWITHSTANDING THE
PROVISIONS OF ANY GENERAL, SPECIAL OR LOCAL LAW TO THE CONTRARY, AN
OWNER SHALL NOT BE ENTITLED TO VOLUNTARILY RENOUNCE OR TERMINATE ANY
421-A BENEFITS UNLESS THE AGENCY AUTHORIZES SUCH RENUNCIATION OR TERMI-
NATION IN CONNECTION WITH THE COMMENCEMENT OF A NEW TAX EXEMPTION PURSU-
ANT TO EITHER THE PRIVATE HOUSING FINANCE LAW OR SECTION FOUR HUNDRED
TWENTY-C OF THIS TITLE.
(K) TERMINATION OR REVOCATION. THE AGENCY MAY TERMINATE OR REVOKE
421-A BENEFITS FOR NONCOMPLIANCE WITH THIS SUBDIVISION. IF 421-A BENE-
FITS ARE TERMINATED OR REVOKED FOR NONCOMPLIANCE WITH THIS SUBDIVISION,
ALL OF THE AFFORDABLE HOUSING UNITS SHALL REMAIN SUBJECT TO RENT
STABILIZATION OR FOR A HOMEOWNERSHIP PROJECT SUCH PROJECT SHALL CONTINUE
TO COMPLY WITH AFFORDABILITY OPTION D OF THIS SUBDIVISION AND ALL OTHER
REQUIREMENTS OF THIS SUBDIVISION FOR THE RESTRICTION PERIOD AND ANY
ADDITIONAL PERIOD EXPRESSLY PROVIDED IN THIS SUBDIVISION, AS IF THE
421-A BENEFITS HAD NOT BEEN TERMINATED OR REVOKED.
(L) POWERS CUMULATIVE. THE ENFORCEMENT PROVISIONS OF THIS SUBDIVISION
SHALL NOT BE EXCLUSIVE, AND ARE IN ADDITION TO ANY OTHER RIGHTS, REME-
DIES, OR ENFORCEMENT POWERS SET FORTH IN ANY OTHER LAW OR AVAILABLE AT
LAW OR IN EQUITY.
(M) MULTIPLE TAX LOTS. IF AN ELIGIBLE SITE CONTAINS MULTIPLE TAX LOTS,
AN APPLICATION MAY BE SUBMITTED WITH RESPECT TO ONE OR MORE OF SUCH TAX
LOTS. THE AGENCY SHALL DETERMINE ELIGIBILITY FOR 421-A BENEFITS BASED
UPON THE TAX LOTS INCLUDED IN SUCH APPLICATION.
(N) APPLICATIONS. (I) THE APPLICATION WITH RESPECT TO ANY ELIGIBLE
MULTIPLE DWELLING SHALL BE FILED WITH THE AGENCY NOT LATER THAN ONE YEAR
AFTER THE COMPLETION DATE OF SUCH ELIGIBLE MULTIPLE DWELLING.
S. 6012 42 A. 8323
(II) NOTWITHSTANDING THE PROVISIONS OF ANY GENERAL, SPECIAL OR LOCAL
LAW TO THE CONTRARY, THE AGENCY MAY REQUIRE BY RULE THAT APPLICATIONS BE
FILED ELECTRONICALLY.
(III) THE AGENCY MAY RELY ON CERTIFICATION BY AN ARCHITECT OR ENGINEER
SUBMITTED BY AN APPLICANT IN CONNECTION WITH THE FILING OF AN APPLICA-
TION. A FALSE CERTIFICATION BY SUCH ARCHITECT OR ENGINEER SHALL BE
DEEMED TO BE PROFESSIONAL MISCONDUCT PURSUANT TO SECTION SIXTY-FIVE
HUNDRED NINE OF THE EDUCATION LAW. ANY LICENSEE FOUND GUILTY OF SUCH
MISCONDUCT UNDER THE PROCEDURES PRESCRIBED IN SECTION SIXTY-FIVE HUNDRED
TEN OF THE EDUCATION LAW SHALL BE SUBJECT TO THE PENALTIES PRESCRIBED IN
SECTION SIXTY-FIVE HUNDRED ELEVEN OF THE EDUCATION LAW, AND SHALL THERE-
AFTER BE INELIGIBLE TO SUBMIT A CERTIFICATION PURSUANT TO THIS SUBDIVI-
SION.
(O) FILING FEE. THE AGENCY MAY REQUIRE A FILING FEE OF THREE THOUSAND
DOLLARS PER DWELLING UNIT IN CONNECTION WITH ANY APPLICATION. HOWEVER,
THE AGENCY MAY PROMULGATE RULES IMPOSING A LESSER FEE FOR ELIGIBLE SITES
CONTAINING ELIGIBLE MULTIPLE DWELLINGS CONSTRUCTED WITH THE SUBSTANTIAL
ASSISTANCE OF GRANTS, LOANS OR SUBSIDIES PROVIDED BY A FEDERAL, STATE OR
LOCAL GOVERNMENTAL AGENCY OR INSTRUMENTALITY PURSUANT TO A PROGRAM FOR
THE DEVELOPMENT OF AFFORDABLE HOUSING.
(P) RULES. THE AGENCY MAY PROMULGATE RULES TO CARRY OUT THE PROVISIONS
OF THIS SUBDIVISION.
(Q) AUTHORITY OF CITY TO ENACT LOCAL LAW. EXCEPT AS OTHERWISE SPECI-
FIED IN THIS SUBDIVISION, A CITY TO WHICH THIS SUBDIVISION IS APPLICABLE
MAY ENACT A LOCAL LAW TO RESTRICT, LIMIT OR CONDITION THE ELIGIBILITY
FOR OR THE SCOPE OR AMOUNT OF 421-A BENEFITS IN ANY MANNER, PROVIDED
THAT SUCH LOCAL LAW MAY NOT GRANT 421-A BENEFITS BEYOND THOSE PROVIDED
IN THIS SUBDIVISION AND PROVIDED FURTHER THAT SUCH LOCAL LAW SHALL NOT
TAKE EFFECT SOONER THAN ONE YEAR AFTER IT IS ENACTED. THE PROVISIONS OF
SECTIONS 11-245 AND 11-245.1 OF THE ADMINISTRATIVE CODE OF THE CITY OF
NEW YORK OR OF ANY OTHER LOCAL LAW OF THE CITY OF NEW YORK THAT WERE
ENACTED ON OR BEFORE THE EFFECTIVE DATE OF THE CHAPTER OF THE LAWS OF
TWO THOUSAND FIFTEEN WHICH ADDED THIS PARAGRAPH SHALL NOT RESTRICT,
LIMIT OR CONDITION THE ELIGIBILITY FOR OR THE SCOPE OR AMOUNT OF 421-A
BENEFITS PURSUANT TO THIS SUBDIVISION.
(R) ELECTION. NOTWITHSTANDING ANYTHING IN THIS SUBDIVISION TO THE
CONTRARY, IF A MEMORANDUM OF UNDERSTANDING PURSUANT TO SUBDIVISION
SIXTEEN-A OF THIS SECTION HAS BEEN EXECUTED AND NOTICED, A RENTAL
PROJECT OR HOMEOWNERSHIP PROJECT WITH A COMMENCEMENT DATE ON OR BEFORE
DECEMBER THIRTY-FIRST, TWO THOUSAND FIFTEEN THAT HAS NOT RECEIVED BENE-
FITS PURSUANT TO THIS SECTION PRIOR TO THE EFFECTIVE DATE OF THE CHAPTER
OF THE LAWS OF TWO THOUSAND FIFTEEN THAT ADDED THIS SUBDIVISION MAY
ELECT TO COMPLY WITH THIS SUBDIVISION AND RECEIVE 421-A BENEFITS PURSU-
ANT TO THIS SUBDIVISION.
S 16-A. THE PROVISIONS OF SUBDIVISION SIXTEEN OF THIS SECTION SHALL
TAKE EFFECT ONLY UPON THE CONDITION THAT ON OR BEFORE JANUARY FIFTEENTH,
TWO THOUSAND SIXTEEN, A MEMORANDUM OF UNDERSTANDING IS EXECUTED BY ONE,
OR MORE, REPRESENTATIVE OF THE LARGEST TRADE ASSOCIATION OF RESIDENTIAL
REAL ESTATE DEVELOPERS, EITHER FOR PROFIT OR NOT-FOR-PROFIT, IN NEW YORK
CITY AS WELL AS ONE, OR MORE, REPRESENTATIVE OF THE LARGEST TRADE LABOR
ASSOCIATION REPRESENTING BUILDING AND CONSTRUCTION WORKERS, WITH MEMBER-
SHIP IN NEW YORK CITY.
SUCH MEMORANDUM OF UNDERSTANDING SHALL INCLUDE PROVISIONS REGARDING
WAGES OR WAGE SUPPLEMENTS FOR CONSTRUCTION WORKERS ON BUILDINGS OVER
FIFTEEN UNITS WHERE SUCH BUILDINGS ENJOY THE BENEFITS OF SUBDIVISION
SIXTEEN OF THIS SECTION; PROVIDED, HOWEVER THAT SUCH MEMORANDUM MAY ALSO
S. 6012 43 A. 8323
ADDRESS ISSUES INCLUDING THOSE RELATED TO THE (I) NUMBER OF UNITS, (II)
APPLICATION OF A WAGE SCHEDULE TO DIFFERENT SIZE PROJECTS AND (III) WAGE
SCHEDULES FOR VARIOUS GEOGRAPHIC LOCATIONS IN NEW YORK CITY. THE TERMS
AND CONDITIONS OF THE MEMORANDUM OF UNDERSTANDING SHALL APPLY TO ALL
PROJECTS WITH MORE THAN FIFTEEN UNITS THAT RECEIVE BENEFITS UNDER THIS
SUBDIVISION SIXTEEN OF SECTION AFTER THE MEMORANDUM OF UNDERSTANDING IS
EXECUTED.
NOTWITHSTANDING THE FOREGOING, IF ON OR BEFORE JANUARY FIFTEENTH, TWO
THOUSAND SIXTEEN, THE MEMORANDUM OF UNDERSTANDING HAS NOT BEEN FULLY
EXECUTED, THE PROVISIONS OF SUBDIVISION SIXTEEN OF THIS SECTION SHALL BE
SUSPENDED SUCH THAT NO NEW APPLICATIONS SHALL BE ACCEPTED UNDER SUBDIVI-
SION SIXTEEN OF THIS SECTION. ABSENT SUCH FULL EXECUTION OF SUCH MEMO-
RANDUM AND NOTICE TO THE LEGISLATIVE BILL DRAFTING COMMISSION, THE BENE-
FITS OF SUBDIVISION SIXTEEN OF THIS SECTION SHALL REMAIN SUSPENDED THAT
NO NEW APPLICATIONS SHALL BE ACCEPTED UNDER SUBDIVISION SIXTEEN OF THIS
SECTION, UNTIL SUCH MEMORANDUM IS EXECUTED.
17. (A) DEFINITIONS. FOR PURPOSES OF THIS SUBDIVISION:
(I) "AFFORDABLE HOUSING EIGHTY PERCENT UNITS" SHALL MEAN DWELLING
UNITS THAT: (A) ARE SITUATED WITHIN THE EXTENDED AFFORDABILITY PROPERTY;
(B) UPON INITIAL RENTAL AND UPON EACH SUBSEQUENT RENTAL FOLLOWING A
VACANCY DURING THE EXTENDED AFFORDABILITY PERIOD, ARE EACH AFFORDABLE
AND RESTRICTED TO OCCUPANCY BY INDIVIDUALS OR FAMILIES WHOSE HOUSEHOLD
INCOME DOES NOT EXCEED ONE HUNDRED PERCENT OF THE AREA MEDIAN INCOME,
ADJUSTED FOR FAMILY SIZE, AT THE TIME THAT SUCH HOUSEHOLD INITIALLY
OCCUPIES SUCH DWELLING UNIT; AND (C) UPON INITIAL RENTAL AND UPON EACH
SUBSEQUENT RENTAL FOLLOWING A VACANCY DURING THE EXTENDED AFFORDABILITY
PERIOD, ARE COLLECTIVELY AFFORDABLE AND RESTRICTED TO OCCUPANCY BY INDI-
VIDUALS OR FAMILIES WHOSE HOUSEHOLD INCOME DOES NOT EXCEED AN AVERAGE OF
EIGHTY PERCENT OF THE AREA MEDIAN INCOME, ADJUSTED FOR FAMILY SIZE, AT
THE TIME THAT SUCH HOUSEHOLD INITIALLY OCCUPIES SUCH DWELLING UNIT.
(II) "AFFORDABLE HOUSING ONE HUNDRED THIRTY PERCENT UNITS" SHALL MEAN
DWELLING UNITS THAT: (A) ARE SITUATED WITHIN AN EXTENDED AFFORDABILITY
PROPERTY; AND (B) UPON INITIAL RENTAL AND UPON EACH SUBSEQUENT RENTAL
FOLLOWING A VACANCY DURING THE EXTENDED AFFORDABILITY PERIOD, ARE EACH
AFFORDABLE AND RESTRICTED TO OCCUPANCY BY INDIVIDUALS OR FAMILIES WHOSE
HOUSEHOLD INCOME DOES NOT EXCEED ONE HUNDRED THIRTY PERCENT OF THE AREA
MEDIAN INCOME, ADJUSTED FOR FAMILY SIZE, AT THE TIME THAT SUCH HOUSEHOLD
INITIALLY OCCUPIES SUCH DWELLING UNIT.
(III) "AFFORDABLE HOUSING UNIT" SHALL MEAN, COLLECTIVELY AND INDIVID-
UALLY, AFFORDABLE HOUSING EIGHTY PERCENT UNITS AND AFFORDABLE HOUSING
ONE HUNDRED THIRTY PERCENT UNITS.
(IV) "AGENCY" SHALL MEAN THE DEPARTMENT OF HOUSING PRESERVATION AND
DEVELOPMENT.
(V) "APPLICATION" SHALL MEAN AN APPLICATION FOR EXTENDED BENEFITS
PURSUANT TO THIS SUBDIVISION.
(VI) "BUILDING SERVICE EMPLOYEE" SHALL MEAN ANY PERSON WHO IS REGULAR-
LY EMPLOYED AT, AND PERFORMS WORK IN CONNECTION WITH THE CARE OR MAINTE-
NANCE OF, AN EXTENDED AFFORDABILITY PROPERTY, INCLUDING, BUT NOT LIMITED
TO, A WATCHMAN, GUARD, DOORMAN, BUILDING CLEANER, PORTER, HANDYMAN,
JANITOR, GARDENER, GROUNDSKEEPER, ELEVATOR OPERATOR AND STARTER, AND
WINDOW CLEANER, BUT NOT INCLUDING PERSONS REGULARLY SCHEDULED TO WORK
FEWER THAN EIGHT HOURS PER WEEK IN THE EXTENDED AFFORDABILITY PROPERTY.
(VII) "COMMENCEMENT DATE" SHALL MEAN THE LATER OF: (A) THE EXPIRATION
DATE; OR (B) THE RESTRICTIVE DECLARATION DATE.
(VIII) "EXPIRATION DATE" SHALL MEAN THE DATE UPON WHICH BENEFITS
GRANTED TO A TWENTY YEAR BENEFIT PROPERTY OR TWENTY-FIVE YEAR BENEFIT
S. 6012 44 A. 8323
PROPERTY PURSUANT TO THIS SECTION PRIOR TO THE EFFECTIVE DATE OF THE
CHAPTER OF THE LAWS OF TWO THOUSAND FIFTEEN THAT ADDED THIS SUBDIVISION
WOULD EXPIRE.
(IX) "EXTENDED AFFORDABILITY PERIOD" SHALL MEAN, NOTWITHSTANDING ANY
EARLIER TERMINATION OR REVOCATION OF THE EXTENDED BENEFIT, THE PERIOD
COMMENCING UPON THE COMMENCEMENT DATE AND ENDING: (A) FIFTEEN YEARS
THEREAFTER FOR A TWENTY YEAR BENEFIT PROPERTY; AND (B) TEN YEARS THERE-
AFTER FOR A TWENTY-FIVE YEAR BENEFIT PROPERTY.
(X) "EXTENDED AFFORDABILITY PROPERTY" SHALL MEAN A TWENTY YEAR BENEFIT
PROPERTY OR A TWENTY-FIVE YEAR BENEFIT PROPERTY THAT COMPLIES WITH THE
PROVISIONS OF THIS SUBDIVISION.
(XI) "EXTENDED AFFORDABILITY REQUIREMENT" SHALL MEAN THAT, WITHIN ANY
EXTENDED AFFORDABILITY PROPERTY: (A) NOT LESS THAN TWENTY PERCENT OF THE
DWELLING UNITS ARE AFFORDABLE HOUSING EIGHTY PERCENT UNITS; AND (B) NOT
LESS THAN AN ADDITIONAL FIVE PERCENT OF THE DWELLING UNITS ARE AFFORDA-
BLE HOUSING ONE HUNDRED THIRTY PERCENT UNITS.
(XII) "EXTENDED BENEFIT" SHALL MEAN, FOR ANY EXTENDED AFFORDABILITY
PROPERTY, A FIFTY PERCENT EXEMPTION FROM REAL PROPERTY TAXATION, OTHER
THAN ASSESSMENTS FOR LOCAL IMPROVEMENTS, FOR THE EXTENDED AFFORDABILITY
PERIOD.
(XIII) "FISCAL OFFICER" SHALL MEAN THE COMPTROLLER OR OTHER ANALOGOUS
OFFICER IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE.
(XIV) "FLOOR AREA" SHALL MEAN THE HORIZONTAL AREAS OF THE SEVERAL
FLOORS, OR ANY PORTION THEREOF, OF A DWELLING OR DWELLINGS, AND ACCESSO-
RY STRUCTURES ON A LOT MEASURED FROM THE EXTERIOR FACES OF EXTERIOR
WALLS, OR FROM THE CENTER LINE OF PARTY WALLS.
(XV) "MULTIPLE DWELLING" SHALL HAVE THE MEANING SET FORTH IN THE
MULTIPLE DWELLING LAW.
(XVI) "RESIDENTIAL TAX LOT" SHALL MEAN A TAX LOT THAT CONTAINS DWELL-
ING UNITS.
(XVII) "RESTRICTIVE DECLARATION" SHALL MEAN A DOCUMENT EXECUTED BY ALL
PARTIES IN INTEREST TO THE EXTENDED AFFORDABILITY PROPERTY WHICH
PROVIDES THAT, DURING THE EXTENDED AFFORDABILITY PERIOD, THE EXTENDED
AFFORDABILITY PROPERTY SHALL COMPLY WITH THE EXTENDED AFFORDABILITY
REQUIREMENT.
(XVIII) "RESTRICTIVE DECLARATION DATE" SHALL MEAN THE DATE UPON WHICH
THE RESTRICTIVE DECLARATION IS RECORDED AGAINST THE EXTENDED AFFORDABIL-
ITY PROPERTY.
(XIX) "TWENTY YEAR BENEFIT PROPERTY" SHALL MEAN A MULTIPLE DWELLING
THAT COMMENCED CONSTRUCTION PRIOR TO JULY FIRST, TWO THOUSAND EIGHT AND
THAT WAS GRANTED BENEFITS PURSUANT TO THIS SECTION PRIOR TO THE EFFEC-
TIVE DATE OF THE CHAPTER OF THE LAWS OF TWO THOUSAND FIFTEEN THAT ADDED
THIS SUBDIVISION DUE TO ITS COMPLIANCE WITH THE REQUIREMENTS OF ITEM B
OF CLAUSE (A) OF SUBPARAGRAPH (IV) OF PARAGRAPH (A) OF SUBDIVISION TWO
OF THIS SECTION.
(XX) "TWENTY-FIVE YEAR BENEFIT PROPERTY" SHALL MEAN A MULTIPLE DWELL-
ING THAT COMMENCED CONSTRUCTION PRIOR TO JULY FIRST, TWO THOUSAND EIGHT
AND THAT WAS GRANTED BENEFITS PURSUANT TO THIS SECTION PRIOR TO THE
EFFECTIVE DATE OF THE CHAPTER OF THE LAWS OF TWO THOUSAND FIFTEEN THAT
ADDED THIS SUBDIVISION DUE TO ITS COMPLIANCE WITH THE REQUIREMENTS OF
ITEM B OF CLAUSE (D) OF SUBPARAGRAPH (III) OF PARAGRAPH (A) OF SUBDIVI-
SION TWO OF THIS SECTION.
(B) BENEFIT. IN CITIES HAVING A POPULATION OF ONE MILLION OR MORE,
NOTWITHSTANDING THE PROVISIONS OF ANY OTHER SUBDIVISION OF THIS SECTION
OR OF ANY GENERAL, SPECIAL OR LOCAL LAW TO THE CONTRARY, AN EXTENDED
AFFORDABILITY PROPERTY SHALL BE GRANTED AN EXTENDED BENEFIT, PROVIDED,
S. 6012 45 A. 8323
HOWEVER, THAT SUCH EXTENDED BENEFIT SHALL BE AVAILABLE ONLY IF ALL RESI-
DENTIAL TAX LOTS IN SUCH EXTENDED AFFORDABILITY PROPERTY OPERATE AS
RENTAL HOUSING.
(C) TAX PAYMENTS. IN ADDITION TO ANY OTHER AMOUNTS PAYABLE PURSUANT TO
THIS SUBDIVISION, THE OWNER OF AN EXTENDED AFFORDABILITY PROPERTY
RECEIVING AN EXTENDED BENEFIT SHALL PAY, IN EACH TAX YEAR IN WHICH SUCH
EXTENDED BENEFIT IS IN EFFECT, REAL PROPERTY TAXES AND ASSESSMENTS AS
FOLLOWS:
(I) REAL PROPERTY TAXES ON THE ASSESSED VALUATION OF SUCH LAND AND ANY
IMPROVEMENTS THEREON IN EFFECT DURING THE TAX YEAR PRECEDING THE
COMMENCEMENT OF THE CONSTRUCTION OF SUCH EXTENDED AFFORDABILITY PROPERTY
WITHOUT REGARD TO ANY EXEMPTION OR ABATEMENT FROM REAL PROPERTY TAXATION
IN EFFECT PRIOR TO SUCH CONSTRUCTION WHICH REAL PROPERTY TAXES SHALL BE
CALCULATED ON THE TAX RATE IN EFFECT AT THE TIME SUCH TAXES ARE DUE; AND
(II) ALL ASSESSMENTS FOR LOCAL IMPROVEMENTS.
(D) LIMITATION ON BENEFITS FOR NON-RESIDENTIAL SPACE. ANY EXTENDED
BENEFIT SHALL BE REDUCED BY THE PERCENTAGE OF AGGREGATE FLOOR AREA OF
THE EXTENDED AFFORDABILITY PROPERTY OCCUPIED BY COMMERCIAL, COMMUNITY
FACILITY, PARKING, AND ACCESSORY USES AS PROVIDED IN PARAGRAPH (D) OF
SUBDIVISION TWO OF THIS SECTION.
(E) CALCULATION OF BENEFIT. BASED ON THE CERTIFICATION OF THE AGENCY
CERTIFYING THE APPLICANT'S ELIGIBILITY FOR THE EXTENDED BENEFIT, THE
ASSESSORS SHALL CERTIFY TO THE COLLECTING OFFICER THE AMOUNT OF TAXES TO
BE EXEMPTED.
(F) AFFORDABILITY REQUIREMENT. DURING THE EXTENDED AFFORDABILITY PERI-
OD, AN EXTENDED AFFORDABILITY PROPERTY MUST COMPLY WITH THE EXTENDED
AFFORDABILITY REQUIREMENT AND THE RESTRICTIVE DECLARATION. THE EXTENDED
AFFORDABILITY PROPERTY SHALL ALSO COMPLY WITH ALL PROVISIONS OF THIS
PARAGRAPH DURING THE EXTENDED AFFORDABILITY PERIOD AND WITH SUBPARAGRAPH
(I) OF THIS PARAGRAPH BOTH DURING AND AFTER THE EXTENDED AFFORDABILITY
PERIOD TO THE EXTENT PROVIDED IN SUCH SUBPARAGRAPH.
(I) NOTWITHSTANDING THE PROVISIONS OF ANY LOCAL LAW FOR THE STABILIZA-
TION OF RENTS OR THE EMERGENCY TENANT PROTECTION ACT OF NINETEEN SEVEN-
TY-FOUR, ALL AFFORDABLE HOUSING UNITS IN AN EXTENDED AFFORDABILITY PROP-
ERTY SHALL BE FULLY SUBJECT TO CONTROL UNDER SUCH LOCAL LAW OR SUCH ACT
DURING THE EXTENDED AFFORDABILITY PERIOD, PROVIDED THAT TENANTS HOLDING
A LEASE AND IN OCCUPANCY OF SUCH AFFORDABLE HOUSING UNITS IN AN EXTENDED
AFFORDABILITY PROPERTY AT THE EXPIRATION OF THE EXTENDED AFFORDABILITY
PERIOD SHALL HAVE THE RIGHT TO REMAIN AS RENT STABILIZED TENANTS FOR THE
DURATION OF THEIR OCCUPANCY. UPON ANY VACANCY OF AN AFFORDABLE HOUSING
UNIT AFTER THE EXTENDED AFFORDABILITY PERIOD, SUCH AFFORDABLE HOUSING
UNIT SHALL REMAIN FULLY SUBJECT TO RENT STABILIZATION UNLESS THE OWNER
IS ENTITLED TO REMOVE SUCH AFFORDABLE HOUSING UNIT FROM RENT STABILIZA-
TION UPON SUCH VACANCY BY REASON OF THE MONTHLY RENT EXCEEDING ANY LIMIT
ESTABLISHED THEREUNDER.
(II) ALL RENT STABILIZATION REGISTRATIONS REQUIRED TO BE FILED PURSU-
ANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH SHALL CONTAIN A DESIGNATION
THAT SPECIFICALLY IDENTIFIES AFFORDABLE HOUSING UNITS COMPLYING WITH THE
EXTENDED AFFORDABILITY REQUIREMENT AS "421-A AFFORDABLE HOUSING UNITS"
AND SHALL CONTAIN AN EXPLANATION OF THE REQUIREMENTS THAT APPLY TO ALL
SUCH AFFORDABLE HOUSING UNITS.
(III) FAILURE TO COMPLY WITH THE PROVISIONS OF THIS PARAGRAPH THAT
REQUIRE THE MAINTENANCE, RENT STABILIZATION AND OCCUPANCY OF AFFORDABLE
HOUSING UNITS IN AN EXTENDED AFFORDABILITY PROPERTY SHALL RESULT IN
REVOCATION OF THE EXTENDED BENEFIT FOR THE PERIOD OF SUCH NON-COMPLI-
ANCE.
S. 6012 46 A. 8323
(IV) NOTHING IN THIS SUBDIVISION SHALL: (A) PROHIBIT THE OCCUPANCY OF
AN AFFORDABLE HOUSING UNIT BY INDIVIDUALS OR FAMILIES WHOSE INCOME AT
ANY TIME IS LESS THAN THE MAXIMUM PERCENTAGE OF THE AREA MEDIAN INCOME,
ADJUSTED FOR FAMILY SIZE, SPECIFIED FOR SUCH AFFORDABLE HOUSING UNIT
PURSUANT TO THIS SUBDIVISION; OR (B) PROHIBIT THE OWNER OF AN EXTENDED
AFFORDABILITY PROPERTY FROM REQUIRING, UPON INITIAL RENTAL OR UPON ANY
RENTAL FOLLOWING A VACANCY, THE OCCUPANCY OF ANY AFFORDABLE HOUSING UNIT
BY SUCH LOWER INCOME INDIVIDUALS OR FAMILIES.
(V) UPON EACH VACANCY, AN AFFORDABLE HOUSING UNIT SHALL PROMPTLY BE
OFFERED FOR RENTAL BY INDIVIDUALS OR FAMILIES WHOSE INCOME DOES NOT
EXCEED THE MAXIMUM PERCENTAGE OF THE AREA MEDIAN INCOME, ADJUSTED FOR
FAMILY SIZE, SPECIFIED FOR SUCH AFFORDABLE HOUSING UNIT PURSUANT TO THIS
SUBDIVISION AND WHO INTEND TO OCCUPY SUCH AFFORDABLE HOUSING UNIT AS
THEIR PRIMARY RESIDENCE. AN AFFORDABLE HOUSING UNIT SHALL NOT BE: (A)
RENTED TO A CORPORATION, PARTNERSHIP OR OTHER ENTITY; OR (B) HELD OFF
THE MARKET FOR A PERIOD LONGER THAN IS REASONABLY NECESSARY TO PERFORM
REPAIRS NEEDED TO MAKE SUCH AFFORDABLE HOUSING UNIT AVAILABLE FOR OCCU-
PANCY.
(VI) AN AFFORDABLE HOUSING UNIT SHALL NOT BE RENTED ON A TEMPORARY,
TRANSIENT OR SHORT-TERM BASIS. EVERY LEASE AND RENEWAL THEREOF FOR AN
AFFORDABLE HOUSING UNIT SHALL BE FOR A TERM OF ONE OR TWO YEARS, AT THE
OPTION OF THE TENANT.
(VII) AN AFFORDABLE HOUSING UNIT SHALL NOT BE CONVERTED TO COOPERATIVE
OR CONDOMINIUM OWNERSHIP.
(VIII) THE AGENCY MAY ESTABLISH BY RULE SUCH REQUIREMENTS AS THE AGEN-
CY DEEMS NECESSARY OR APPROPRIATE FOR: (A) THE MARKETING OF AFFORDABLE
HOUSING UNITS; AND (B) MONITORING COMPLIANCE WITH THE PROVISIONS OF THIS
PARAGRAPH. SUCH REQUIREMENTS MAY INCLUDE, BUT NEED NOT BE LIMITED TO,
RETAINING A MONITOR APPROVED BY THE AGENCY AND PAID FOR BY THE OWNER.
(G) BUILDING SERVICE EMPLOYEES. (I) FOR THE PURPOSES OF THIS PARA-
GRAPH, "APPLICANT" SHALL MEAN AN APPLICANT FOR EXTENDED BENEFITS, ANY
SUCCESSOR TO SUCH APPLICANT, OR ANY EMPLOYER OF BUILDING SERVICE EMPLOY-
EES FOR SUCH APPLICANT, INCLUDING, BUT NOT LIMITED TO, A PROPERTY
MANAGEMENT COMPANY OR CONTRACTOR.
(II) ALL BUILDING SERVICE EMPLOYEES EMPLOYED BY THE APPLICANT AT THE
EXTENDED AFFORDABILITY PROPERTY SHALL RECEIVE THE APPLICABLE PREVAILING
WAGE FOR THE ENTIRE EXTENDED AFFORDABILITY PERIOD.
(III) THE FISCAL OFFICER SHALL HAVE THE POWER TO ENFORCE THE
PROVISIONS OF THIS PARAGRAPH. IN ENFORCING SUCH PROVISIONS, THE FISCAL
OFFICER SHALL HAVE THE POWER:
(A) TO INVESTIGATE OR CAUSE AN INVESTIGATION TO BE MADE TO DETERMINE
THE PREVAILING WAGES FOR BUILDING SERVICE EMPLOYEES; IN MAKING SUCH
INVESTIGATION, THE FISCAL OFFICER MAY UTILIZE WAGE AND FRINGE BENEFIT
DATA FROM VARIOUS SOURCES, INCLUDING, BUT NOT LIMITED TO, DATA AND
DETERMINATIONS OF FEDERAL, STATE OR OTHER GOVERNMENTAL AGENCIES;
(B) TO INSTITUTE AND CONDUCT INSPECTIONS AT THE SITE OF THE WORK OR
ELSEWHERE;
(C) TO EXAMINE THE BOOKS, DOCUMENTS AND RECORDS PERTAINING TO THE
WAGES PAID TO, AND THE HOURS OF WORK PERFORMED BY, BUILDING SERVICE
EMPLOYEES;
(D) TO HOLD HEARINGS AND, IN CONNECTION THEREWITH, TO ISSUE SUBPOENAS,
ADMINISTER OATHS AND EXAMINE WITNESSES; THE ENFORCEMENT OF A SUBPOENA
ISSUED UNDER THIS PARAGRAPH SHALL BE REGULATED BY THE CIVIL PRACTICE LAW
AND RULES;
(E) TO MAKE A CLASSIFICATION BY CRAFT, TRADE OR OTHER GENERALLY RECOG-
NIZED OCCUPATIONAL CATEGORY OF THE BUILDING SERVICE EMPLOYEES AND TO
S. 6012 47 A. 8323
DETERMINE WHETHER SUCH WORK HAS BEEN PERFORMED BY THE BUILDING SERVICE
EMPLOYEES IN SUCH CLASSIFICATION;
(F) TO REQUIRE THE APPLICANT TO FILE WITH THE FISCAL OFFICER A RECORD
OF THE WAGES ACTUALLY PAID BY SUCH APPLICANT TO THE BUILDING SERVICE
EMPLOYEES AND OF THEIR HOURS OF WORK;
(G) TO DELEGATE ANY OF THE FOREGOING POWERS TO HIS OR HER DEPUTY OR
OTHER AUTHORIZED REPRESENTATIVE; AND
(H) TO PROMULGATE RULES AS HE OR SHE SHALL CONSIDER NECESSARY FOR THE
PROPER EXECUTION OF THE DUTIES, RESPONSIBILITIES AND POWERS CONFERRED
UPON HIM OR HER BY THE PROVISIONS OF THIS SUBPARAGRAPH.
(IV) IF THE FISCAL OFFICER FINDS THAT THE APPLICANT HAS FAILED TO
COMPLY WITH THE PROVISIONS OF THIS PARAGRAPH, HE OR SHE SHALL PRESENT
EVIDENCE OF SUCH NONCOMPLIANCE TO THE AGENCY.
(V) SUBPARAGRAPH (II) OF THIS PARAGRAPH SHALL NOT BE APPLICABLE TO:
(A) AN EXTENDED AFFORDABILITY PROPERTY CONTAINING LESS THAN THIRTY
DWELLING UNITS; OR
(B) AN EXTENDED AFFORDABILITY PROPERTY IN WHICH ALL OF THE DWELLING
UNITS ARE AFFORDABLE HOUSING UNITS AND NOT LESS THAN FIFTY PERCENT OF
SUCH AFFORDABLE HOUSING UNITS, UPON INITIAL RENTAL AND UPON EACH SUBSE-
QUENT RENTAL FOLLOWING A VACANCY DURING THE EXTENDED AFFORDABILITY PERI-
OD, ARE AFFORDABLE TO AND RESTRICTED TO OCCUPANCY BY INDIVIDUALS OR
FAMILIES WHOSE HOUSEHOLD INCOME DOES NOT EXCEED ONE HUNDRED TWENTY-FIVE
PERCENT OF THE AREA MEDIAN INCOME, ADJUSTED FOR FAMILY SIZE, AT THE TIME
THAT SUCH HOUSEHOLD INITIALLY OCCUPIES SUCH DWELLING UNIT.
(H) CONCURRENT EXEMPTIONS OR ABATEMENTS. AN EXTENDED AFFORDABILITY
PROPERTY RECEIVING AN EXTENDED BENEFIT SHALL NOT RECEIVE ANY EXEMPTION
FROM OR ABATEMENT OF REAL PROPERTY TAXATION UNDER ANY OTHER LAW.
(I) VOLUNTARY RENUNCIATION OR TERMINATION. NOTWITHSTANDING THE
PROVISIONS OF ANY GENERAL, SPECIAL OR LOCAL LAW TO THE CONTRARY, AN
OWNER SHALL NOT BE ENTITLED TO VOLUNTARILY RENOUNCE OR TERMINATE AN
EXTENDED BENEFIT UNLESS THE AGENCY AUTHORIZES SUCH RENUNCIATION OR
TERMINATION IN CONNECTION WITH THE COMMENCEMENT OF A NEW TAX EXEMPTION
PURSUANT TO EITHER THE PRIVATE HOUSING FINANCE LAW OR SECTION FOUR
HUNDRED TWENTY-C OF THIS TITLE.
(J) TERMINATION OR REVOCATION. THE AGENCY MAY TERMINATE OR REVOKE THE
EXTENDED BENEFIT FOR NONCOMPLIANCE WITH THIS SUBDIVISION. IF THE
EXTENDED BENEFIT IS TERMINATED OR REVOKED FOR NONCOMPLIANCE WITH THIS
SUBDIVISION, ALL OF THE AFFORDABLE HOUSING UNITS SHALL REMAIN SUBJECT TO
THE PROVISIONS OF ANY LOCAL LAW FOR THE STABILIZATION OF RENTS OR THE
EMERGENCY TENANT PROTECTION ACT OF NINETEEN SEVENTY-FOUR AND ALL OTHER
REQUIREMENTS OF THIS SUBDIVISION FOR THE ENTIRE EXTENDED AFFORDABILITY
PERIOD AND ANY ADDITIONAL PERIOD EXPRESSLY PROVIDED IN THIS SUBDIVISION,
AS IF THE EXTENDED BENEFIT HAD NOT BEEN TERMINATED OR REVOKED.
(K) POWERS CUMULATIVE. THE ENFORCEMENT PROVISIONS OF THIS SUBDIVISION
SHALL NOT BE EXCLUSIVE, AND ARE IN ADDITION TO ANY OTHER RIGHTS, REME-
DIES, OR ENFORCEMENT POWERS SET FORTH IN ANY OTHER LAW OR AVAILABLE AT
LAW OR IN EQUITY.
(L) MULTIPLE TAX LOTS. IF AN EXTENDED AFFORDABILITY PROPERTY CONTAINS
MULTIPLE TAX LOTS, AN APPLICATION MAY BE SUBMITTED WITH RESPECT TO ONE
OR MORE OF SUCH TAX LOTS. THE AGENCY SHALL DETERMINE ELIGIBILITY FOR AN
EXTENDED BENEFIT BASED UPON THE TAX LOTS INCLUDED IN SUCH APPLICATION.
(M) APPLICATIONS. (I) THE APPLICATION WITH RESPECT TO ANY EXTENDED
AFFORDABILITY PROPERTY SHALL INCLUDE A CERTIFICATION THAT: (A) THE
RESTRICTIVE DECLARATION HAS BEEN RECORDED AGAINST THE EXTENDED AFFORDA-
BILITY PROPERTY; AND (B) THE EXTENDED AFFORDABILITY PROPERTY IS IN
COMPLIANCE WITH SUCH RESTRICTIVE DECLARATION AND THIS SUBDIVISION.
S. 6012 48 A. 8323
(II) THE APPLICATION WITH RESPECT TO ANY EXTENDED AFFORDABILITY PROP-
ERTY SHALL BE FILED WITH THE AGENCY ON OR BEFORE THE LATER OF: (A)
DECEMBER THIRTY-FIRST, TWO THOUSAND SIXTEEN; OR (B) EIGHTEEN MONTHS
AFTER THE EXPIRATION DATE.
(III) NOTWITHSTANDING THE PROVISIONS OF ANY GENERAL, SPECIAL OR LOCAL
LAW TO THE CONTRARY, THE AGENCY MAY REQUIRE BY RULE THAT APPLICATIONS BE
FILED ELECTRONICALLY.
(IV) THE AGENCY MAY RELY ON CERTIFICATION BY AN ARCHITECT OR ENGINEER
SUBMITTED BY AN APPLICANT IN CONNECTION WITH THE FILING OF AN APPLICA-
TION. A FALSE CERTIFICATION BY SUCH ARCHITECT OR ENGINEER SHALL BE
DEEMED TO BE PROFESSIONAL MISCONDUCT PURSUANT TO SECTION SIXTY-FIVE
HUNDRED NINE OF THE EDUCATION LAW. ANY LICENSEE FOUND GUILTY OF SUCH
MISCONDUCT UNDER THE PROCEDURES PRESCRIBED IN SECTION SIXTY-FIVE HUNDRED
TEN OF THE EDUCATION LAW SHALL BE SUBJECT TO THE PENALTIES PRESCRIBED IN
SECTION SIXTY-FIVE HUNDRED ELEVEN OF THE EDUCATION LAW, AND SHALL THERE-
AFTER BE INELIGIBLE TO SUBMIT A CERTIFICATION PURSUANT TO THIS SUBDIVI-
SION.
(N) FILING FEE. THE AGENCY MAY REQUIRE A FILING FEE OF THREE THOUSAND
DOLLARS PER DWELLING UNIT IN CONNECTION WITH ANY APPLICATION.
(O) RULES. THE AGENCY MAY PROMULGATE RULES TO CARRY OUT THE PROVISIONS
OF THIS SUBDIVISION.
(P) AUTHORITY OF CITY TO ENACT LOCAL LAW. EXCEPT AS OTHERWISE SPECI-
FIED IN THIS SUBDIVISION, A CITY TO WHICH THIS SUBDIVISION IS APPLICABLE
MAY ENACT A LOCAL LAW TO RESTRICT, LIMIT OR CONDITION THE ELIGIBILITY
FOR OR THE SCOPE OR AMOUNT OF EXTENDED BENEFITS IN ANY MANNER, PROVIDED
THAT SUCH LOCAL LAW MAY NOT GRANT EXTENDED BENEFITS BEYOND THOSE
PROVIDED IN THIS SUBDIVISION AND PROVIDED FURTHER THAT SUCH LOCAL LAW
SHALL NOT TAKE EFFECT SOONER THAN ONE YEAR AFTER IT IS ENACTED. THE
PROVISIONS OF SECTIONS 11-245 AND 11-245.1 OF THE ADMINISTRATIVE CODE OF
THE CITY OF NEW YORK OR OF ANY OTHER LOCAL LAW OF THE CITY OF NEW YORK
THAT WERE ENACTED ON OR BEFORE THE EFFECTIVE DATE OF THE CHAPTER OF THE
LAWS OF TWO THOUSAND FIFTEEN THAT ADDED THIS PARAGRAPH SHALL NOT
RESTRICT, LIMIT OR CONDITION THE ELIGIBILITY FOR OR THE SCOPE OR AMOUNT
OF EXTENDED BENEFITS PURSUANT TO THIS SUBDIVISION.
S 63-d. Intentionally omitted.
S 63-e. Intentionally omitted.
S 63-f. Subdivision 2 of section 421-a of the real property tax law is
amended by adding a new paragraph (j) to read as follows:
(J) VOLUNTARY RENUNCIATION OR TERMINATION. NOTWITHSTANDING THE
PROVISIONS OF ANY GENERAL, SPECIAL OR LOCAL LAW TO THE CONTRARY, AN
OWNER SHALL NOT BE ENTITLED TO VOLUNTARILY RENOUNCE OR TERMINATE ANY TAX
EXEMPTION GRANTED PURSUANT TO THIS SUBDIVISION UNLESS THE LOCAL HOUSING
AGENCY AUTHORIZES SUCH RENUNCIATION OR TERMINATION IN CONNECTION WITH
THE COMMENCEMENT OF A NEW TAX EXEMPTION PURSUANT TO EITHER THE PRIVATE
HOUSING FINANCE LAW OR SECTION FOUR HUNDRED TWENTY-C OF THIS TITLE.
S 63-g. The opening paragraph of subdivision 3 of section 421-a of the
real property tax law, as amended by chapter 655 of the laws of 1978, is
amended to read as follows:
A. Application forms for exemption under this section shall be filed
with the assessors between February first and March fifteenth and, based
on the certification of the local housing agency as herein provided, the
assessors shall certify to the collecting officer the amount of taxes to
be abated. If there be in a city of one million population or more a
department of housing preservation and development, the term "housing
agency" shall mean only such department of housing preservation and
development. No such application shall be accepted by the assessors
S. 6012 49 A. 8323
unless accompanied by a certificate of the local housing agency certify-
ing the applicant's eligibility pursuant to subdivisions two and four of
this section. No such certification of eligibility shall be issued by
the local housing agency until such agency determines the initial
adjusted monthly rent to be paid by tenants residing in rental dwelling
units contained within the multiple dwelling and the comparative
adjusted monthly rent that would have to be paid by such tenants if no
tax exemption were applicable as provided by this section. The initial
adjusted monthly rent will be certified by the local housing agency as
the first rent for the subject dwelling units. A copy of such certif-
ication with respect to such units shall be attached by the applicant to
the first effective lease or occupancy agreement. The initial adjusted
monthly rent shall reflect the full tax exemption benefits as approved
by the agency.
S 63-h. Subdivision 3 of section 421-a of the real property tax law is
amended by adding a new paragraph b to read as follows:
B. NOTWITHSTANDING THE PROVISIONS OF ANY GENERAL, SPECIAL OR LOCAL LAW
TO THE CONTRARY, THE LOCAL HOUSING AGENCY MAY REQUIRE BY RULE THAT
APPLICATIONS BE FILED ELECTRONICALLY.
S 63-i. Paragraph (a) of subdivision 6 of section 421-a of the real
property tax law is amended by adding three new subparagraphs (iii),
(iv) and (v) to read as follows:
(III) "COMMENCEMENT DATE" SHALL MEAN, WITH RESPECT TO ANY BUILDING IN
A COVERED PROJECT AND NOTWITHSTANDING ANY LOCAL LAW TO THE CONTRARY, THE
DATE UPON WHICH EXCAVATION AND CONSTRUCTION OF INITIAL FOOTINGS AND
FOUNDATIONS LAWFULLY BEGINS IN GOOD FAITH OR, FOR AN ELIGIBLE CONVER-
SION, THE DATE UPON WHICH THE ACTUAL CONSTRUCTION OF THE CONVERSION,
ALTERATION OR IMPROVEMENT OF THE PRE-EXISTING BUILDING OR STRUCTURE
LAWFULLY BEGINS IN GOOD FAITH.
(IV) "COMPLETION DATE" SHALL MEAN THE DATE UPON WHICH THE LOCAL
DEPARTMENT OF BUILDINGS ISSUES THE FIRST TEMPORARY OR PERMANENT CERTIF-
ICATE OF OCCUPANCY COVERING ALL RESIDENTIAL AREAS OF A BUILDING IN A
COVERED PROJECT.
(V) "COVERED PROJECT AGREEMENT" SHALL MEAN AN AGREEMENT EXECUTED AND
RECORDED ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND FIFTEEN, AND
NOT THEREAFTER AMENDED TO INCLUDE ADDITIONAL REAL PROPERTY, BY AND
BETWEEN THE OWNERS OF THE REAL PROPERTY CONTAINING ALL OF THE AFFORDABLE
UNITS AND THE MARKET UNITS WHICH WILL CONSTITUTE A SINGLE COVERED
PROJECT AS DEFINED PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH.
S 63-j. Paragraph (b) of subdivision 6 of section 421-a of the real
property tax law, as added by chapter 110 of the laws of 2005, is
amended to read as follows:
(b) No benefits under the provisions of this section shall be
conferred on any BUILDING IN A covered project located in the Greenpoint
- Williamsburg waterfront exclusion area unless [such] THE REAL PROPERTY
CONTAINING SUCH BUILDING IS IDENTIFIED IN A COVERED PROJECT AGREEMENT,
AND THE COVERED project THAT INCLUDES SUCH BUILDING shall provide
affordable housing for persons and families of low and moderate income
that meets one of the following conditions:
(i) not less than twenty percent of the units in the covered project
are affordable to and occupied or available for occupancy by individuals
or families whose incomes at the time of initial occupancy do not exceed
eighty percent of the area median incomes adjusted for family size, AND
AT LEAST ONE BUILDING IN SUCH COVERED PROJECT THAT CONTAINS NOT LESS
THAN TWENTY PERCENT OF ITS DWELLING UNITS MEETING THIS AFFORDABLE HOUS-
ING REQUIREMENT HAS A COMMENCEMENT DATE ON OR BEFORE DECEMBER
S. 6012 50 A. 8323
THIRTY-FIRST, TWO THOUSAND FIFTEEN AND ALL OF THE BUILDINGS IN SUCH
COVERED PROJECT THAT RECEIVE BENEFITS PURSUANT TO PARAGRAPH (F) OF THIS
SUBDIVISION HAVE A COMPLETION DATE ON OR BEFORE JUNE FIFTEENTH, TWO
THOUSAND TWENTY-FIVE; or
(ii) not less than ten percent of the units in the covered project are
affordable to and occupied or available for occupancy by individuals or
families whose incomes at the time of initial occupancy do not exceed
eighty percent of the area median incomes adjusted for family size and
not less than an additional fifteen percent of the units in the covered
project are affordable to and occupied or available for occupancy by
individuals or families whose incomes at the time of initial occupancy
do not exceed one hundred twenty-five percent of the area median incomes
adjusted for family size, AND AT LEAST ONE BUILDING IN SUCH COVERED
PROJECT THAT CONTAINS NOT LESS THAN TWENTY-FIVE PERCENT OF ITS DWELLING
UNITS MEETING THIS AFFORDABLE HOUSING REQUIREMENT HAS A COMMENCEMENT
DATE ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND FIFTEEN AND ALL OF
THE BUILDINGS IN SUCH COVERED PROJECT THAT RECEIVE BENEFITS PURSUANT TO
PARAGRAPH (F) OF THIS SUBDIVISION HAVE A COMPLETION DATE ON OR BEFORE
JUNE FIFTEENTH, TWO THOUSAND TWENTY-FIVE.
S 63-k. Paragraph (f) of subdivision 6 of section 421-a of the real
property tax law, as added by chapter 110 of the laws of 2005, is
amended to read as follows:
(f) With respect to any covered project located entirely within the
Greenpoint - Williamsburg waterfront exclusion area, the period of tax
benefits awarded to any building in such covered project shall be the
same as the period of tax benefits awarded under clause [(A)] (D) of
subparagraph (iii) of paragraph (a) of subdivision two of this section.
With respect to any covered project which includes one or more buildings
located outside the Greenpoint - Williamsburg waterfront exclusion area,
the period of tax benefits awarded to any building in such covered
project that is located within the Greenpoint - Williamsburg waterfront
exclusion area shall be the same as the period of tax benefits awarded
under clause (A) of subparagraph (ii) of paragraph (a) of subdivision
two of this section.
S 63-l. Paragraph (d) of subdivision 7 of section 421-a of the real
property tax law, as added by chapter 618 of the laws of 2007, and
subparagraphs (i) and (ii) as amended by chapter 619 of the laws of
2007, are amended to read as follows:
(d) Unless preempted by federal requirements:
(i) all affordable units must have a comparable number of bedrooms as
market rate units and a unit mix proportional to the market rate units,
or at least fifty percent of the affordable units must have two or more
bedrooms and no more than fifty percent of the remaining units can be
smaller than one bedroom or in addition to the requirements of paragraph
(c) of this subdivision, the floor area of affordable units is no less
than twenty percent of the total floor area of all dwelling units; [and]
(ii) AFFORDABLE UNITS SHALL SHARE THE SAME COMMON ENTRANCES AND COMMON
AREAS AS MARKET RATE UNITS, AND SHALL NOT BE ISOLATED TO A SPECIFIC
FLOOR OR AREA OF A BUILDING. COMMON ENTRANCES SHALL MEAN ANY AREA REGU-
LARLY USED BY ANY RESIDENT FOR INGRESS AND EGRESS FROM A MULTIPLE DWELL-
ING; AND
(III) residents of the community board where the multiple dwelling
which receives the benefits provided in this section is located shall,
upon initial occupancy, have priority for the purchase or rental of
fifty percent of the affordable units.
S. 6012 51 A. 8323
S 63-m. Subdivision 8 of section 421-a of the real property tax law,
as added by chapter 618 of the laws of 2007, subparagraph (i) of para-
graph (a) and paragraph (c) as amended by chapter 15 of the laws of
2008, paragraphs (d) and (e) as amended by chapter 619 of the laws of
2007, is amended to read as follows:
8. (a) As used in this subdivision, the following terms shall have the
following meanings:
(i) "APPLICANT" MEANS AN APPLICANT FOR BENEFITS PURSUANT TO THIS
SECTION, ANY SUCCESSOR TO SUCH APPLICANT, OR ANY EMPLOYER OF BUILDING
SERVICE EMPLOYEES FOR SUCH APPLICANT, INCLUDING, BUT NOT LIMITED TO, A
PROPERTY MANAGEMENT COMPANY OR CONTRACTOR.
(II) "Building service employee" means any person who is regularly
employed at a building who performs work in connection with the care or
maintenance of such building. "Building service employee" includes, but
is not limited to [superintendent], watchman, guard, doorman, building
cleaner, porter, handyman, janitor, gardener, groundskeeper, elevator
operator and starter, and window cleaner, but shall not include persons
regularly scheduled to work fewer than eight hours per week in the
building.
[(ii) "Prevailing wage" means the wage determined by the fiscal offi-
cer to be prevailing for the various classes of building service employ-
ees in the locality pursuant to section two hundred thirty of the labor
law.]
(III) "FISCAL OFFICER" MEANS THE COMPTROLLER OR OTHER ANALOGOUS OFFI-
CER IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE.
(b) [No benefits under this section shall be conferred for any
construction commenced on or after December twenty-eighth, two thousand
seven for any tax lots now existing or hereafter created except where
the applicant agrees that all building service employees employed at the
building, whether employed directly by the applicant or its successors,
or through a property management company or a contractor, shall receive
the applicable prevailing wage for the duration of the building's tax
exemption.] ALL BUILDING SERVICE EMPLOYEES EMPLOYED BY THE APPLICANT IN
A BUILDING WHOSE CONSTRUCTION COMMENCED ON OR AFTER DECEMBER
TWENTY-EIGHTH, TWO THOUSAND SEVEN SHALL RECEIVE THE APPLICABLE PREVAIL-
ING WAGE FOR THE DURATION OF BENEFITS PURSUANT TO THIS SECTION.
(c) [The limitations contained in paragraph] THE FISCAL OFFICER SHALL
HAVE THE POWER TO ENFORCE THE PROVISIONS OF THIS SUBDIVISION. IN ENFORC-
ING SUCH PROVISIONS, THE FISCAL OFFICER SHALL HAVE THE POWER:
(I) TO INVESTIGATE OR CAUSE AN INVESTIGATION TO BE MADE TO DETERMINE
THE PREVAILING WAGES FOR BUILDING SERVICE EMPLOYEES; IN MAKING SUCH
INVESTIGATION, THE FISCAL OFFICER MAY UTILIZE WAGE AND FRINGE BENEFIT
DATA FROM VARIOUS SOURCES, INCLUDING, BUT NOT LIMITED TO, DATA AND
DETERMINATIONS OF FEDERAL, STATE OR OTHER GOVERNMENTAL AGENCIES;
(II) TO INSTITUTE AND CONDUCT INSPECTIONS AT THE SITE OF THE WORK OR
ELSEWHERE;
(III) TO EXAMINE THE BOOKS, DOCUMENTS AND RECORDS PERTAINING TO THE
WAGES PAID TO, AND THE HOURS OF WORK PERFORMED BY, BUILDING SERVICE
EMPLOYEES;
(IV) TO HOLD HEARINGS AND, IN CONNECTION THEREWITH, TO ISSUE SUBPOE-
NAS, ADMINISTER OATHS AND EXAMINE WITNESSES; THE ENFORCEMENT OF A
SUBPOENA ISSUED UNDER THIS SUBDIVISION SHALL BE REGULATED BY THE CIVIL
PRACTICE LAW AND RULES;
(V) TO MAKE A CLASSIFICATION BY CRAFT, TRADE OR OTHER GENERALLY RECOG-
NIZED OCCUPATIONAL CATEGORY OF THE BUILDING SERVICE EMPLOYEES AND TO
S. 6012 52 A. 8323
DETERMINE WHETHER SUCH WORK HAS BEEN PERFORMED BY THE BUILDING SERVICE
EMPLOYEES IN SUCH CLASSIFICATION;
(VI) TO REQUIRE THE APPLICANT TO FILE WITH THE FISCAL OFFICER A RECORD
OF THE WAGES ACTUALLY PAID BY SUCH APPLICANT TO THE BUILDING SERVICE
EMPLOYEES AND OF THEIR HOURS OF WORK;
(VII) TO DELEGATE ANY OF THE FOREGOING POWERS TO HIS OR HER DEPUTY OR
OTHER AUTHORIZED REPRESENTATIVE; AND
(VIII) TO PROMULGATE RULES AS HE OR SHE SHALL CONSIDER NECESSARY FOR
THE PROPER EXECUTION OF THE DUTIES, RESPONSIBILITIES AND POWERS
CONFERRED UPON HIM OR HER BY THE PROVISIONS OF THIS PARAGRAPH.
(D) IF THE FISCAL OFFICER FINDS THAT THE APPLICANT HAS FAILED TO
COMPLY WITH THE PROVISIONS OF THIS SUBDIVISION, HE OR SHE SHALL PRESENT
EVIDENCE OF SUCH NONCOMPLIANCE TO THE LOCAL HOUSING AGENCY.
(E) PARAGRAPH (b) of this subdivision shall not be applicable to:
(i) projects containing less than fifty dwelling units; or
(ii) buildings where the local housing agency certifies that at
initial occupancy at least fifty percent of the dwelling units are
affordable to individuals or families with a gross household income at
or below one hundred twenty-five percent of the area median income and
that any such units which are located in rental buildings will be
subject to restrictions to insure that they will remain affordable for
the entire period during which they receive benefits under this section.
[(d)] (F) The local housing agency shall prescribe appropriate sanc-
tions for failure to comply with the provisions of this subdivision.
[(e)] (G) Solely for purposes of paragraph (b) of this subdivision,
construction shall be deemed to have commenced when excavation or alter-
ation has begun in good faith on the basis of approved construction
plans.
[(f)] (H) The [limitations on] eligibility CRITERIA for benefits
contained in this subdivision shall be in addition to those contained in
any other law or regulation.
S 64. Paragraph (b) of subdivision 3 of section 421-m of the real
property tax law, as added by section 43 of part B of chapter 97 of the
laws of 2011, is amended to read as follows:
(b) Such construction or substantial rehabilitation was commenced on
or after the effective date of the local law, ordinance or resolution
described in subdivision one of this section, but no later than June
fifteenth, two thousand [fifteen] NINETEEN.
S 64-a. The real property tax law is amended by adding a new section
467-i to read as follows:
S 467-I. REAL PROPERTY TAX ABATEMENT. AN ELIGIBLE BUILDING SHALL
RECEIVE AN ABATEMENT OF REAL PROPERTY TAXES AS PROVIDED IN THIS SECTION
AND THE RULES PROMULGATED HEREUNDER.
1. THE AMOUNT OF SUCH TAX ABATEMENT SHALL BE DETERMINED PURSUANT TO
REGULATIONS PROMULGATED BY THE COMMISSIONER OF THE STATE DEPARTMENT OF
TAXATION AND FINANCE. THE VALUE OF SUCH TAX ABATEMENT SHALL BE DETER-
MINED BASED UPON A FORMULA TO BE ESTABLISHED BY THE COMMISSIONER OF THE
STATE DEPARTMENT OF TAXATION AND FINANCE THAT SHALL REFLECT THE VALUE OF
THE MAJOR CAPITAL IMPROVEMENT, THE ECONOMIC LOSS IMPOSED UPON A BUILDING
OWNER AS A RESULT OF CHANGES TO THE AMORTIZATION PERIOD AUTHORIZED FOR
MAJOR CAPITAL IMPROVEMENTS PURSUANT TO THIS TITLE AND SUCH OTHER FACTORS
AS THE COMMISSIONER MAY ESTABLISH, INCLUDING APPROPRIATE DISCOUNT RATES
AND TIME PERIODS.
2. SUCH TAX ABATEMENT SHALL COMMENCE ON JULY FIRST FOLLOWING THE
APPROVAL OF AN APPLICATION FOR TAX ABATEMENT BY THE DEPARTMENT OF
FINANCE ON A FORM PRESCRIBED THEREBY PROVIDING THE AMOUNT OF THE MAJOR
S. 6012 53 A. 8323
CAPITAL IMPROVEMENT APPROVED BY THE DIVISION AND THE AMOUNT OF UNITS IN
THE ELIGIBLE BUILDING.
3. SUCH ABATEMENT MAY NOT BE CARRIED OVER TO ANY SUBSEQUENT TAX YEAR
AND SHALL NOT REDUCE OR BE OFFSET BY ANY OTHER TAX BENEFIT PROVIDED,
APPROVED OR CALCULATED BY THE CITY OR THE STATE.
4. "ELIGIBLE BUILDING" SHALL MEAN FOR THE PURPOSES OF THIS SECTION A
CLASS TWO BUILDING LOCATED IN A CITY OF A MILLION OR MORE 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
EMERGENCY HOUSING RENT CONTROL LAW OR TO THE EMERGENCY TENANT PROTECTION
ACT OF NINETEEN SEVENTY-FOUR.
5. WITH RESPECT TO ADMINISTRATION OF THE TAX ABATEMENT PROGRAM
AUTHORIZED IN THIS SECTION, NO LOCAL AGENCY SHALL CONSIDER OR ADOPT ANY
ELIGIBILITY CRITERIA THAT ARE DIFFERENT THAN THOSE PROMULGATED BY THE
STATE DEPARTMENT OF TAXATION AND FINANCE.
S 65. Real property tax abatement. An eligible building shall receive
an abatement of real property taxes as provided in this section and the
rules promulgated hereunder.
1. The amount of such tax abatement shall be determined by calculating
fifty percent of the economic loss attributed to the building owner as a
result of changes to the amortization period as established by this act
for such buildings, which shall be measured as follows: the total
approved cost of the major capital improvement, multiplied by a frac-
tion, the numerator of which is the increase, measured in months, of the
amortization schedule of such improvement established by the rent act of
2015, and the denominator of which is the total new amortization period,
measured in months, for the major capital improvement established by the
rent act of 2015 as applied to such eligible building.
2. Such tax abatement shall commence on July first following the
approval of an application for tax abatement by the department of
finance on a form prescribed thereby providing the amount of the major
capital improvement approved by the New York state division of housing
and community renewal and the amount of units in the eligible building.
3. Such abatement may not be carried over to any subsequent tax year
and shall not reduce or be offset by any other tax benefit provided,
approved or calculated by the city or the state.
4. "Eligible building" shall mean for the purposes of this section a
class two building located in a city with a population of one million or
more which is subject either to the emergency housing rent control law
or to the rent and rehabilitation law of the city of New York enacted
pursuant to the emergency housing rent control law or to the emergency
tenant protection act of nineteen seventy-four.
5. With respect to administration of the tax abatement program author-
ized herein, no local agency shall consider or adopt any eligibility
criteria that are different than those promulgated by the state depart-
ment of taxation and finance.
S 66. This act shall take effect immediately; and shall be deemed to
have been in full force and effect on and after June 15, 2015; provided,
however, that:
(a) the amendments to chapter 4 of title 26 of the administrative code
of the city of New York made by sections ten, twelve, sixteen,
sixteen-a, twenty-three, twenty-four and twenty-nine of this act shall
expire on the same date as such chapter expires and shall not affect the
expiration of such chapter as provided under section 26-520 of such law;
(b) the amendments to the emergency tenant protection act of nineteen
seventy-four made by sections eight, eleven, thirteen, sixteen-b, twen-
S. 6012 54 A. 8323
ty-seven, twenty-eight and thirty of this act shall expire on the same
date as such act expires and shall not affect the expiration of such act
as provided in section 17 of chapter 576 of the laws of 1974;
(c) the amendments to the emergency housing rent control law made by
sections seven, fourteen and thirty-two of this act shall expire on the
same date as such law expires and shall not affect the expiration of
such law as provided in subdivision 2 of section 1 of chapter 274 of the
laws of 1946;
(d) the amendments to chapter 3 of title 26 of the administrative code
of the city of New York made by sections nine, fifteen, twenty-five,
twenty-six and thirty-one of this act shall remain in full force and
effect only as long as the public emergency requiring the regulation and
control of residential rents and evictions continues, as provided in
subdivision 3 of section 1 of the local emergency housing rent control
act;
(e) the amendments made by sections fourteen through twenty-one of
this act shall not be grounds for dismissal of any owner application for
deregulation where a notice or application for such deregulation, that
is filed or served between May 1, 2015 through July 1, 2015, used the
income and rent deregulation thresholds in effect prior to the effective
date of such sections. Any tenant failure to respond to such notice or
application because of the use of such income or deregulation thresholds
shall constitute grounds to afford such tenant an additional opportunity
to respond;
(f) the amendments to paragraph 2 of subdivision c of section 26-516
of the administrative code of the city of New York made by section twen-
ty-three of this act shall not affect the expiration of such paragraph
and shall expire therewith when upon such date section twenty-four of
this act shall take effect;
(g) the amendments to subparagraph (a) of paragraph 2 of subdivision b
of section 26-413 of the administrative code of the city of New York
made by section twenty-five of this act shall not affect the expiration
and reversion of such subparagraph and shall expire therewith when upon
such date the provisions of section twenty-six of this act shall take
effect;
(h) the amendments to clause (ii) of paragraph 3 of subdivision a of
section 12 of the emergency tenant protection act of nineteen seventy-
four made by section twenty-seven of this act shall be subject to the
expiration and reversion of such clause when upon such date section
twenty-eight of this act shall take effect;
(i) the amendments to paragraph (vi) of subdivision 1 of section 284
of the multiple dwelling law made by section twenty-two-a of this act
shall not affect the expiration and reversion of such paragraph and
shall expire therewith;
(j) the provisions of sections thirty-three, thirty-four, thirty-five,
thirty-six, thirty-seven, thirty-eight, thirty-nine, forty, forty-one,
forty-two, forty-three, forty-four, forty-five, forty-six, forty-seven,
forty-eight, forty-nine and fifty of this act shall take effect imme-
diately and shall be deemed to have been in full force and effect on and
after June 23, 2015;
(k) the amendments to subparagraph (A) of paragraph 7 of subdivision
(ee) of section 1115 of the tax law made by section thirty-three of this
act shall not affect the repeal of such subdivision and shall be deemed
repealed therewith;
(l) Provided however if and when the memorandum of understanding is
fully executed as provided in section 63-c of this act, the signatories
S. 6012 55 A. 8323
to the memorandum shall notify the legislative bill drafting commission
upon the execution of the memorandum of the understanding in order that
the commission may maintain an accurate and timely effective data base
of the official text of the laws of the state of New York in furtherance
of effectuating the provisions of section 44 of the legislative law and
section 70-b of the public officers law. Further, the legislative bill
drafting commission shall notify the leadership of both the Senate and
the Assembly as well as the commissioner of the division of housing and
community renewal, immediately upon receipt of a memorandum of under-
standing pursuant to this subdivision.
(m) the provisions of sections sixty-three-k of this act shall take
effect immediately and shall be deemed to have been in full force and
effect on and after August 17, 2007; and
(n) notwithstanding any other provision of law, rule or regulation,
any rental or homeownership project whose commencement date has occurred
or that has submitted an application for benefits under section 421-a of
the real property tax law, prior to the effective date of the rent act
of 2015 shall be governed by the provision of law in effect at the time
of such application.
PART B
Section 1. This act enacts into law major components of legislation in
relation to education. Each component is wholly contained within a
Subpart identified as Subparts A through E. The effective date for each
particular provision contained within such Subpart is set forth in the
last section of such Subpart. Any provision in any section contained
within a Subpart, including the effective date of the Subpart, which
makes a reference to a section "of this act", when used in connection
with that particular component, shall be deemed to mean and refer to the
corresponding section of the Subpart in which it is found. Section three
of this act sets forth the general effective date of this act.
SUBPART A
Section 1. Paragraph (a-1) of subdivision 3 of section 2854 of the
education law, as added by chapter 4 of the laws of 1998, is amended to
read as follows:
(a-1) The board of trustees of a charter school shall employ and
contract with necessary teachers, administrators and other school
personnel. Such teachers shall be certified in accordance with the
requirements applicable to other public schools; provided, however, that
a charter school may employ as teachers (i) uncertified teachers with at
least three years of elementary, middle or secondary classroom teaching
experience; (ii) tenured or tenure track college faculty; (iii) individ-
uals with two years of satisfactory experience through the Teach for
America program; and (iv) individuals who possess exceptional business,
professional, artistic, athletic, or military experience, provided,
however, that such teachers described in clauses (i), (ii), (iii), and
(iv) of this paragraph shall not in total comprise more than THE SUM OF:
(A) thirty per centum of the teaching staff of a charter school, or five
teachers, whichever is less; PLUS (B) FIVE TEACHERS OF MATHEMATICS,
SCIENCE, COMPUTER SCIENCE, TECHNOLOGY, OR CAREER AND TECHNICAL EDUCA-
TION; PLUS (C) FIVE ADDITIONAL TEACHERS. A teacher certified or other-
wise approved by the commissioner shall not be included in the numerical
limits established by the preceding sentence.
S. 6012 56 A. 8323
S 2. Subdivisions 9 and 9-a of section 2852 of the education law,
subdivision 9 as amended and subdivision 9-a as added by chapter 101 of
the laws of 2010, paragraph (a) of subdivision 9-a as amended by chapter
221 of the laws of 2010, paragraph (f) of subdivision 9-a as amended by
chapter 102 of the laws of 2010, are amended to read as follows:
9. The total number of charters issued pursuant to this article STATE-
WIDE shall not exceed four hundred sixty. (a) [One hundred of such
charters shall be issued on the recommendation of the charter entity
described in paragraph (b) of subdivision three of section twenty-eight
hundred fifty-one of this article; (b) one hundred of such charters
shall be issued on the recommendation of the other charter entities set
forth in subdivision three of section twenty-eight hundred fifty-one of
this article; (c) up to fifty of the additional charters authorized to
be issued by the chapter of the laws of two thousand seven which amended
this subdivision effective July first, two thousand seven shall be
reserved for a city school district of a city having a population of one
million or more; (d) one hundred thirty charters shall be issued by the
board of regents pursuant to a competitive process in accordance with
subdivision nine-a of this section, provided that no more than fifty-
seven of such charters shall be granted to a charter for a school to be
located in a city having a population of one million or more; (e) one
hundred thirty charters shall be issued by the board of regents on the
recommendation of the board of trustees of the state university of New
York pursuant to a competitive process in accordance with subdivision
nine-a of this section, provided that no more than fifty-seven of such
charters shall be granted to a charter for a school to be located in a
city having a population of one million or more] ALL CHARTERS ISSUED ON
OR AFTER JULY FIRST, TWO THOUSAND FIFTEEN AND COUNTED TOWARD THE NUMER-
ICAL LIMITS ESTABLISHED BY THIS SUBDIVISION SHALL BE ISSUED BY THE BOARD
OF REGENTS UPON APPLICATION DIRECTLY TO THE BOARD OF REGENTS OR ON THE
RECOMMENDATION OF THE BOARD OF TRUSTEES OF THE STATE UNIVERSITY OF NEW
YORK PURSUANT TO A COMPETITIVE PROCESS IN ACCORDANCE WITH SUBDIVISION
NINE-A OF THIS SECTION. FIFTY OF SUCH CHARTERS ISSUED ON OR AFTER JULY
FIRST, TWO THOUSAND FIFTEEN, AND NO MORE, SHALL BE GRANTED TO A CHARTER
FOR A SCHOOL TO BE LOCATED IN A CITY HAVING A POPULATION OF ONE MILLION
OR MORE. The failure of any body to issue the regulations authorized
pursuant to this article shall not affect the authority of a charter
entity to propose a charter to the board of regents or the board of
regents' authority to grant such charter. A conversion of an existing
public school to a charter school, or the renewal or extension of a
charter APPROVED BY ANY CHARTER ENTITY, shall not be counted toward the
numerical limits established by this subdivision.
(B) A CHARTER THAT HAS BEEN SURRENDERED, REVOKED OR TERMINATED ON OR
BEFORE JULY FIRST, TWO THOUSAND FIFTEEN, INCLUDING A CHARTER THAT HAS
NOT BEEN RENEWED BY ACTION OF ITS CHARTER ENTITY, MAY BE REISSUED PURSU-
ANT TO PARAGRAPH (A) OF THIS SUBDIVISION BY THE BOARD OF REGENTS EITHER
UPON APPLICATION DIRECTLY TO THE BOARD OF REGENTS OR ON THE RECOMMENDA-
TION OF THE BOARD OF TRUSTEES OF THE STATE UNIVERSITY OF NEW YORK PURSU-
ANT TO A COMPETITIVE PROCESS IN ACCORDANCE WITH SUBDIVISION NINE-A OF
THIS SECTION. PROVIDED THAT SUCH REISSUANCE SHALL NOT BE COUNTED TOWARD
THE STATEWIDE NUMERICAL LIMIT ESTABLISHED BY THIS SUBDIVISION, AND
PROVIDED FURTHER THAT NO MORE THAN TWENTY-TWO CHARTERS MAY BE REISSUED
PURSUANT TO THIS PARAGRAPH.
(C) FOR PURPOSES OF DETERMINING THE TOTAL NUMBER OF CHARTERS ISSUED
WITHIN THE NUMERICAL LIMITS ESTABLISHED BY THIS SUBDIVISION, THE
APPROVAL DATE OF THE CHARTER ENTITY SHALL BE THE DETERMINING FACTOR.
S. 6012 57 A. 8323
(D) NOTWITHSTANDING ANY PROVISION OF THIS ARTICLE TO THE CONTRARY, ANY
CHARTER AUTHORIZED TO BE ISSUED BY CHAPTER FIFTY-SEVEN OF THE LAWS OF
TWO THOUSAND SEVEN EFFECTIVE JULY FIRST, TWO THOUSAND SEVEN, AND THAT
REMAINS UNISSUED AS OF JULY FIRST, TWO THOUSAND FIFTEEN, MAY BE ISSUED
PURSUANT TO THE PROVISIONS OF LAW APPLICABLE TO A CHARTER AUTHORIZED TO
BE ISSUED BY SUCH CHAPTER IN EFFECT AS OF JUNE FIFTEENTH, TWO THOUSAND
FIFTEEN; PROVIDED HOWEVER THAT NOTHING IN THIS PARAGRAPH SHALL BE
CONSTRUED TO INCREASE THE NUMERICAL LIMIT APPLICABLE TO A CITY HAVING A
POPULATION OF ONE MILLION OR MORE AS PROVIDED IN PARAGRAPH (A) OF THIS
SUBDIVISION, AS AMENDED BY A CHAPTER OF THE LAWS OF TWO THOUSAND FIFTEEN
WHICH ADDED THIS PARAGRAPH.
9-a. (a) The board of regents is hereby authorized and directed to
issue [two] FOUR hundred sixty charters STATEWIDE UPON EITHER APPLICA-
TIONS SUBMITTED DIRECTLY TO THE BOARD OF REGENTS OR UPON THE RECOMMENDA-
TION OF THE BOARD OF TRUSTEES OF THE STATE UNIVERSITY OF NEW YORK pursu-
ant to a competitive request for proposals process.
[(i) Commencing on August first, two thousand ten through September
first, two thousand thirteen, the board of regents and the board of
trustees of the state university of New York shall each issue a request
for proposals in accordance with this subdivision and this subparagraph:
(1) Each request for proposals to be issued by the board of regents
and the board of trustees of the state university of New York on August
first, two thousand ten shall be for a maximum of thirty-two charters to
be issued for charter schools which would commence instructional opera-
tion by the September of the next calendar year.
(2) Each request for proposals to be issued by the board of regents
and the board of trustees of the state university of New York on January
first, two thousand eleven shall be for a maximum of thirty-three char-
ters to be issued for charter schools which would commence instructional
operation by the September of the next calendar year.
(3) Each request for proposals to be issued by the board of regents
and the board of trustees of the state university of New York on January
first, two thousand twelve shall be for a maximum of thirty-two charters
to be issued for charter schools which would commence instructional
operation by the September of the next calendar year.
(4) Each request for proposals to be issued by the board of regents
and the board of trustees of the state university of New York on Septem-
ber first, two thousand thirteen shall be for a maximum of thirty-three
charters to be issued for charter schools which would commence instruc-
tional operation by the September of the next calendar year.
(ii) If after September first, two thousand thirteen, either the board
of regents or the board of trustees of the state university of New York
have any charters which have not yet been issued, they may be issued
pursuant to requests for proposals issued in each succeeding year, with-
out limitation as to when such requests for proposals may be issued, or
a limitation on the number of charters which may be issued.
(iii) Notwithstanding the provisions of clauses one, two, three and
four of subparagraph (i) of this paragraph and subparagraph (ii) of this
paragraph, if fewer charters are issued than were requested in such
request for proposals, the difference may be added to the number of
charters requested in the request for proposals issued in each succeed-
ing year.
(iv)] The board of regents shall make a determination to issue a char-
ter pursuant to a request for proposals no later than December thirty-
first of each year.
S. 6012 58 A. 8323
(b) The board of regents and the board of trustees of the state
university of New York shall each develop such request for proposals in
a manner that facilitates a thoughtful review of charter school applica-
tions, considers the demand for charter schools by the community, and
seeks to locate charter schools in a region or regions where there may
be a lack of alternatives and access to charter schools would provide
new alternatives within the local public education system that would
offer the greatest educational benefit to students. Applications shall
be evaluated in accordance with the criteria and objectives contained
within a request for proposals. The board of regents and the board of
trustees of the state university of New York shall not consider any
applications which do not rigorously demonstrate that they have met the
following criteria:
(i) that the proposed charter school would meet or exceed enrollment
and retention targets, as prescribed by the board of regents or the
board of trustees of the state university of New York, as applicable, of
students with disabilities, English language learners, and students who
are eligible applicants for the free and reduced price lunch program.
When developing such targets, the board of regents and the board of
trustees of the state university of New York, shall ensure (1) that such
enrollment targets are comparable to the enrollment figures of such
categories of students attending the public schools within the school
district, or in a city school district in a city having a population of
one million or more inhabitants, the community school district, in which
the proposed charter school would be located; and (2) that such
retention targets are comparable to the rate of retention of such cate-
gories of students attending the public schools within the school
district, or in a city school district in a city having a population of
one million or more inhabitants, the community school district, in which
the proposed charter school would be located; and
(ii) that the applicant has conducted public outreach, in conformity
with a thorough and meaningful public review process prescribed by the
board of regents and the board of trustees of the state university of
New York, to solicit community input regarding the proposed charter
school and to address comments received from the impacted community
concerning the educational and programmatic needs of students.
(c) The board of regents and the board of trustees of the state
university of New York shall grant priority based on a scoring rubric to
those applications that best demonstrate how they will achieve the
following objectives, and any additional objectives the board of regents
and the board of trustees of the state university of New York, may
prescribe:
(i) increasing student achievement and decreasing student achievement
gaps in reading/language arts and mathematics;
(ii) increasing high school graduation rates and focusing on serving
specific high school student populations including, but not limited to,
students at risk of not obtaining a high school diploma, re-enrolled
high school drop-outs, and students with academic skills below grade
level;
(iii) focusing on the academic achievement of middle school students
and preparing them for a successful transition to high school;
(iv) utilizing high-quality assessments designed to measure a
student's knowledge, understanding of, and ability to apply, critical
concepts through the use of a variety of item types and formats;
(v) increasing the acquisition, adoption, and use of local instruc-
tional improvement systems that provide teachers, principals, and admin-
S. 6012 59 A. 8323
istrators with the information and resources they need to inform and
improve their instructional practices, decision-making, and overall
effectiveness;
(vi) partnering with low performing public schools in the area to
share best educational practices and innovations;
(vii) demonstrating the management and leadership techniques necessary
to overcome initial start-up problems to establish a thriving, finan-
cially viable charter school;
(viii) demonstrating the support of the school district in which the
proposed charter school will be located and the intent to establish an
ongoing relationship with such school district.
(d) No later than November first, two thousand ten, and of each
succeeding year, after a thorough review of applications received, the
board of trustees of the state university of New York shall recommend
for approval to the board of regents the qualified applications that it
has determined rigorously demonstrate the criteria and best satisfy the
objectives contained within a request for proposals, along with support-
ing documentation outlining such determination.
(e) Upon receipt of a proposed charter to be issued pursuant to this
subdivision submitted by a charter entity, the board of regents or the
board of trustees of the state university of New York, shall review,
recommend and issue, as applicable, such charters in accordance with the
standards established in this subdivision.
(f) The board of regents shall be the only entity authorized to issue
a charter pursuant to this article. The board of regents shall consider
applications submitted directly to the board of regents and applications
recommended by the board of trustees of the state university of New
York. Provided, however, that all such recommended applications shall be
deemed approved and issued pursuant to the provisions of subdivisions
five, five-a and five-b of this section.
(g) Each application submitted in response to a request for proposals
pursuant to this subdivision shall also meet the application require-
ments set out in this article and any other applicable laws, rules and
regulations.
(h) During the development of a request for proposals pursuant to this
subdivision the board of regents and the board of trustees of the state
university of New York shall each afford the public an opportunity to
submit comments and shall review and consider the comments raised by all
interested parties.
S 3. Paragraph (b) of subdivision 2 of section 2854 of the education
law, as amended by chapter 101 of the laws of 2010, is amended to read
as follows:
(b) Any child who is qualified under the laws of this state for admis-
sion to a public school is qualified for admission to a charter school.
Applications for admission to a charter school shall be submitted on a
uniform application form created by the department and shall be made
available by a charter school in languages predominately spoken in the
community in which such charter school is located. The school shall
enroll each eligible student who submits a timely application by the
first day of April each year, unless the number of applications exceeds
the capacity of the grade level or building. In such cases, students
shall be accepted from among applicants by a random selection process,
provided, however, that an enrollment preference shall be provided to
pupils returning to the charter school in the second or any subsequent
year of operation and pupils residing in the school district in which
the charter school is located, and siblings of pupils already enrolled
S. 6012 60 A. 8323
in the charter school. PREFERENCE MAY ALSO BE PROVIDED TO CHILDREN OF
EMPLOYEES OF THE CHARTER SCHOOL OR CHARTER MANAGEMENT ORGANIZATION,
PROVIDED THAT SUCH CHILDREN OF EMPLOYEES MAY CONSTITUTE NO MORE THAN
FIFTEEN PERCENT OF THE CHARTER SCHOOL'S TOTAL ENROLLMENT. The commis-
sioner shall establish regulations to require that the random selection
process conducted pursuant to this paragraph be performed in a transpar-
ent and equitable manner and to require that the time and place of the
random selection process be publicized in a manner consistent with the
requirements of section one hundred four of the public officers law and
be open to the public. For the purposes of this paragraph and paragraph
(a) of this subdivision, the school district in which the charter school
is located shall mean, for the city school district of the city of New
York, the community district in which the charter school is located.
S 4. This act shall take effect immediately.
SUBPART B
Section 1. The sum of two hundred fifty million dollars
($250,000,000) is hereby appropriated to the state education department
out of any moneys in the state treasury in the general fund to the cred-
it of the local assistance account, not otherwise appropriated, and made
immediately available, for reimbursement to non-public schools for prior
year expenses for performing state-mandated functions, including but not
limited to the comprehensive attendance policy program. Provided,
further, that up to twenty million dollars ($20,000,000) of the amount
appropriated herein shall be available to pay additional liabilities of
the comprehensive attendance policy program for the 2013-14 and 2014-15
school years. Notwithstanding any inconsistent provision of law, funds
appropriated herein shall be used for such reimbursement in accordance
with a methodology recommended by the commissioner of education to
address prior year expenses of non-public schools for such state-mandat-
ed functions. Such moneys shall be payable on the audit and warrant of
the comptroller on vouchers certified or approved by the director of the
budget as submitted by the commissioner of education in the manner
prescribed by law. Notwithstanding section 40 of the state finance law
or any provision of law to the contrary, this appropriation shall lapse
on March 31, 2017.
S 2. This act shall take effect immediately.
SUBPART C
Section 1. Section 305 of the education law is amended by adding a new
subdivision 51-a to read as follows:
51-A. ON OR BEFORE JUNE FIRST, TWO THOUSAND FIFTEEN, AND EACH YEAR
THEREAFTER, THE COMMISSIONER SHALL RELEASE THE TEST QUESTIONS, TEST
ANSWERS, AND CORRESPONDING CORRECT ANSWERS FROM EACH OF THE MOST RECENT-
LY ADMINISTERED ENGLISH LANGUAGE ARTS AND MATHEMATICS EXAMINATIONS IN
GRADES THREE THROUGH EIGHT OF THAT YEAR. THE COMMISSIONER MAY LIMIT THE
NUMBER OF QUESTIONS AND ANSWERS RELEASED ONLY TO THE EXTENT NECESSARY TO
AVOID HINDERING OR IMPAIRING THE VALIDITY AND/OR RELIABILITY OF FUTURE
EXAMINATIONS AND MUST PROVIDE ENOUGH OF AN OVERVIEW OF EACH EXAMINATION
SO THAT TEACHERS, ADMINISTRATORS, PRINCIPALS, PARENTS AND STUDENTS CAN
BE PROVIDED WITH SUFFICIENT FEEDBACK ON THE TYPES OF QUESTIONS ADMINIS-
TERED AND, BY JULY FIRST, TWO THOUSAND FIFTEEN, AND EACH YEAR THEREAFT-
ER, THE COMMISSIONER SHALL RELEASE THE GENERAL STUDENT SUCCESS RATE IN
ANSWERING SUCH QUESTIONS CORRECTLY.
S. 6012 61 A. 8323
S 2. The sum of eight million four hundred thousand dollars
($8,400,000), or so much thereof as may be necessary, is hereby appro-
priated to the department of education out of any moneys in the state
treasury in the general fund to the credit of the state purposes
account, not otherwise appropriated, and made immediately available, for
the purpose of carrying out the provisions of subdivision 51-a of
section 305 of the education law, as added by section one of this act,
and in order to create and print more forms of state standardized
assessments in order to eliminate stand-alone multiple choice field
tests and release a significant amount of test questions. Such moneys
shall be payable on the audit and warrant of the comptroller on vouchers
certified or approved by the division of the budget as submitted by the
commissioner of education in the manner prescribed by law.
S 3. Subparagraph 1 of paragraph a of subdivision 4 of section 3012-d
of the education law, as added by section 2 of subpart E of part EE of
chapter 56 of the laws of 2015, is amended to read as follows:
(1) For the first subcomponent, (A) for a teacher whose course ends in
a state-created or administered test for which there is a state-provided
growth model, such teacher shall have a state-provided growth score
based on such model, WHICH SHALL TAKE INTO CONSIDERATION CERTAIN STUDENT
CHARACTERISTICS, AS DETERMINED BY THE COMMISSIONER, INCLUDING BUT NOT
LIMITED TO STUDENTS WITH DISABILITIES, POVERTY, ENGLISH LANGUAGE LEARNER
STATUS AND PRIOR ACADEMIC HISTORY AND WHICH SHALL IDENTIFY EDUCATORS
WHOSE STUDENTS' GROWTH IS WELL ABOVE OR WELL BELOW AVERAGE COMPARED TO
SIMILAR STUDENTS FOR A TEACHER'S OR PRINCIPAL'S STUDENTS AFTER THE
CERTAIN STUDENT CHARACTERISTICS ABOVE ARE TAKEN INTO ACCOUNT; and (B)
for a teacher whose course does not end in a state-created or adminis-
tered test such teacher shall have a student learning objective (SLO)
consistent with a goal-setting process determined or developed by the
commissioner, that results in a student growth score; provided that, for
any teacher whose course ends in a state-created or administered assess-
ment for which there is no state-provided growth model, such assessment
must be used as the underlying assessment for such SLO;
S 4. Section 305 of the education law is amended by adding two new
subdivisions 53 and 54 to read as follows:
53. THE COMMISSIONER IS AUTHORIZED AND DIRECTED TO ESTABLISH A
CONTENT REVIEW COMMITTEE FOR THE PURPOSES OF REVIEWING ALL STANDARDIZED
TEST ITEMS AND/OR SELECTED PASSAGES USED ON ENGLISH LANGUAGE ARTS AND
MATHEMATICS STATE ASSESSMENTS FOR GRADES THREE THROUGH EIGHT TO ENSURE:
(A) THEY ARE GRADE LEVEL APPROPRIATE, IN GENERAL; (B) THEY ARE PRESENTED
AT A READABILITY LEVEL THAT IS GRADE-LEVEL APPROPRIATE; (C) THEY ARE
WITHIN GRADE-LEVEL EXPECTATIONS; AND (D) THEY APPROPRIATELY MEASURE THE
LEARNING STANDARDS APPROVED BY THE BOARD OF REGENTS APPLICABLE TO SUCH
SUBJECT AND/OR GRADE LEVEL. THE REVIEW OF SUCH ITEMS AND PASSAGES SHALL
BE CONDUCTED PRIOR TO THEIR USE IN SUCH ASSESSMENTS PROVIDED HOWEVER,
FOR THE TWO THOUSAND FIFTEEN--TWO THOUSAND SIXTEEN SCHOOL YEAR ONLY, IF
SUCH REQUIREMENT WOULD PREVENT THE ABILITY OF SUCH ASSESSMENTS TO BE
ADMINISTERED, THEN ITEMS OR PASSAGES THAT HAVE NOT BEEN REVIEWED MAY BE
USED. PROVIDED FURTHER, THE CONTENT REVIEW COMMITTEE SHALL REVIEW ANY
NEW STANDARDIZED TEST ITEMS AND/OR SELECTED PASSAGES PRIOR TO THEIR USE
IN SUCH ASSESSMENTS. SUCH COMMITTEE SHALL ALSO ENSURE THAT ANY NEW TEST
ITEMS AND/OR SELECTED PASSAGES ARE FAIR AND APPROPRIATELY MEASURE THE
LEARNING STANDARDS APPROVED BY THE BOARD OF REGENTS APPLICABLE TO SUCH
SUBJECT AND/OR GRADE LEVEL. SUCH COMMITTEE SHALL ALSO ENSURE THAT
ADEQUATE AND APPROPRIATE TIME IS GIVEN TO STUDENTS FOR THE ADMINIS-
TRATION OF SUCH ASSESSMENTS, PROVIDED HOWEVER THAT SUBDIVISION
S. 6012 62 A. 8323
FORTY-NINE OF THIS SECTION MUST BE COMPLIED WITH. THE CONTENT REVIEW
COMMITTEE SHALL INCLUDE CLASSROOM TEACHERS AND EXPERIENCED EDUCATORS IN
THE CONTENT AREA AND/OR GRADE LEVEL OF THE ITEMS/PASSAGES BEING
REVIEWED, INCLUDING TEACHERS OF STUDENTS WITH DISABILITIES AND ENGLISH
LANGUAGE LEARNERS.
54. NOTWITHSTANDING ANY LAW, RULE OR REGULATION TO THE CONTRARY, NO
TEACHER, PRINCIPAL, OR SUPERINTENDENT SHALL BE REQUIRED TO SIGN A CONFI-
DENTIALITY AGREEMENT WITH THEIR RESPECTIVE SCHOOL DISTRICT, BOARD OF
COOPERATIVE EDUCATIONAL SERVICES, OR THE DEPARTMENT THAT PREVENTS SUCH
TEACHER, PRINCIPAL, OR SUPERINTENDENT FROM DISCUSSING THE CONTENTS OF
ANY ITEMS ON THE ENGLISH LANGUAGE ARTS AND MATHEMATICS ASSESSMENTS IN
GRADES THREE THROUGH EIGHT AFTER SUCH ITEMS HAVE BEEN RELEASED BY THE
DEPARTMENT PURSUANT TO SUBDIVISION FIFTY-ONE-A OF THIS SECTION OR AFTER
SUCH ITEMS HAVE BEEN PUBLICLY DISCLOSED BY THE DEPARTMENT OR OTHER
APPROPRIATE ENTITY. THE COMMISSIONER SHALL AMEND AND/OR MODIFY ANY
CURRENT CONFIDENTIALITY AGREEMENT INCONSISTENT WITH THIS SUBDIVISION AND
SHALL PROMULGATE REGULATIONS CONSISTENT WITH THIS SUBDIVISION.
S 5. Notwithstanding any other provision of law, rule or regulation to
the contrary, any previously entered into contract by the education
department related to standardized test items and/or passages for use on
state assessments in grades three through eight shall be amended to
incorporate the provisions of section four of this act and any required
approval of such contract amendments by a state agency shall be expe-
dited to ensure compliance with section four of this act.
S 6. The commissioner of education shall conduct a comprehensive
review of the education standards administered by the state education
department and seek input from education stakeholders when conducting
such review. This review shall be completed on or before June 30, 2016,
provided however, such review may be extended upon a determination of
the commissioner if he or she feels more time is needed.
S 7. This act shall take effect immediately; provided, however, that
nothing in this act shall prevent or impair the commissioner of educa-
tion from complying with the provisions of section one of this act prior
to its effective date and provided further that the commissioner of
education shall have thirty days from such effective date to comply with
the provisions of section one of this act; and provided further that
section four of this act shall take effect December 1, 2015.
SUBPART D
Section 1. Section 34 of chapter 91 of the laws of 2002 amending the
education law and other laws relating to reorganization of the New York
city school construction authority, board of education and community
boards, as amended by chapter 345 of the laws of 2009, is amended to
read as follows:
S 34. This act shall take effect July 1, 2002; provided, that sections
one through twenty, twenty-four, and twenty-six through thirty of this
act shall expire and be deemed repealed [June 30, 2015] JUNE 30, 2016;
provided, further, that notwithstanding any provision of article 5 of
the general construction law, on [June 30, 2015] JUNE 30, 2016 the
provisions of subdivisions 3, 5, and 8, paragraph b of subdivision 13,
subdivision 14, paragraphs b, d, and e of subdivision 15, and subdivi-
sions 17 and 21 of section 2554 of the education law as repealed by
section three of this act, subdivision 1 of section 2590-b of the educa-
tion law as repealed by section six of this act, paragraph (a) of subdi-
vision 2 of section 2590-b of the education law as repealed by section
S. 6012 63 A. 8323
seven of this act, section 2590-c of the education law as repealed by
section eight of this act, paragraph c of subdivision 2 of section
2590-d of the education law as repealed by section twenty-six of this
act, subdivision 1 of section 2590-e of the education law as repealed by
section twenty-seven of this act, subdivision 28 of section 2590-h of
the education law as repealed by section twenty-eight of this act,
subdivision 30 of section 2590-h of the education law as repealed by
section twenty-nine of this act, subdivision 30-a of section 2590-h of
the education law as repealed by section thirty of this act shall be
revived and be read as such provisions existed in law on the date imme-
diately preceding the effective date of this act; provided, however,
that sections seven and eight of this act shall take effect on November
30, 2003; provided further that the amendments to subdivision 25 of
section 2554 of the education law made by section two of this act shall
be subject to the expiration and reversion of such subdivision pursuant
to section 12 of chapter 147 of the laws of 2001, as amended, when upon
such date the provisions of section four of this act shall take effect.
S 2. Subdivision 12 of section 17 of chapter 345 of the laws of 2009
amending the education law and other laws relating to the New York city
board of education, chancellor, community councils, and community super-
intendents, is amended to read as follows:
12. any provision in sections one, two, three, four, five, six, seven,
eight, nine, ten and eleven of this act not otherwise set to expire
pursuant to section 34 of chapter 91 of the laws of 2002, as amended, or
section 17 of chapter 123 of the laws of 2003, as amended, shall expire
and be deemed repealed [June 30, 2015] JUNE 30, 2016.
S 3. This act shall take effect immediately.
SUBPART E
Section 1. Subdivision 2 of section 11 of the domestic relations law,
as amended by chapter 264 of the laws of 1996, is amended to read as
follows:
2. [A] THE CURRENT OR A FORMER GOVERNOR, A mayor of a village, a coun-
ty executive of a county, or a mayor, recorder, city magistrate, police
justice or police magistrate of a city, a former mayor or the city clerk
of a city of the first class of over one million inhabitants or any of
his or her deputies or not more than four regular clerks, designated by
him or her for such purpose as provided in section eleven-a of this
[chapter] ARTICLE, except that in cities which contain more than one
hundred thousand and less than one million inhabitants, a marriage shall
be solemnized by the mayor, or police justice, and by no other officer
of such city, except as provided in subdivisions one and three of this
section.
S 2. This act shall take effect immediately.
S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
S. 6012 64 A. 8323
S 3. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through E of this act shall
be as specifically set forth in the last section of such Subparts.
PART C
Section 1. This act enacts into law major components of legislation in
relation to taxes. Each component is wholly contained within a Subpart
identified as Subparts A through H. The effective date for each partic-
ular provision contained within such Subpart is set forth in the last
section of such Subpart. Any provision in any section contained within a
Subpart, including the effective date of the Subpart, which makes a
reference to a section "of this act", when used in connection with that
particular component, shall be deemed to mean and refer to the corre-
sponding section of the Subpart in which it is found. Section three of
this act sets forth the general effective date of this act.
SUBPART A
Intentionally omitted.
SUBPART B
Section 1. Section 606 of the tax law is amended by adding a new
subsection (n-1) to read as follows:
(N-1) PROPERTY TAX RELIEF CREDIT. (1) AN INDIVIDUAL TAXPAYER WHO MEETS
THE ELIGIBILITY STANDARDS IN PARAGRAPH TWO OF THIS SUBSECTION SHALL BE
ALLOWED A CREDIT AGAINST THE TAXES IMPOSED BY THIS ARTICLE IN THE AMOUNT
SPECIFIED IN PARAGRAPH THREE OF THIS SUBSECTION FOR TAX YEARS TWO THOU-
SAND SIXTEEN, TWO THOUSAND SEVENTEEN, TWO THOUSAND EIGHTEEN, AND TWO
THOUSAND NINETEEN.
(2) (A) TO BE ELIGIBLE FOR THE CREDIT, THE TAXPAYER (OR TAXPAYERS
FILING JOINT RETURNS) ON THE PERSONAL INCOME TAX RETURN FILED FOR THE
TAXABLE YEAR TWO YEARS PRIOR, MUST HAVE (I) BEEN A RESIDENT, (II) OWNED
AND PRIMARILY RESIDED IN REAL PROPERTY RECEIVING THE STAR EXEMPTION
AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX
LAW, AND (III) HAD QUALIFIED GROSS INCOME NO GREATER THAN TWO HUNDRED
SEVENTY-FIVE THOUSAND DOLLARS. PROVIDED, HOWEVER, THAT NO CREDIT SHALL
BE ALLOWED IF ANY OF THE FOLLOWING APPLY:
(I) SUCH PROPERTY IS LOCATED IN AN INDEPENDENT SCHOOL DISTRICT THAT IS
SUBJECT TO THE PROVISIONS OF SECTION TWO THOUSAND TWENTY-THREE-A OF THE
EDUCATION LAW AND THAT HAS ADOPTED A BUDGET IN EXCESS OF THE TAX LEVY
LIMIT PRESCRIBED BY THAT SECTION. TO RENDER ITS TAXPAYERS ELIGIBLE FOR
THE CREDIT AUTHORIZED BY THIS SUBSECTION, THE SCHOOL DISTRICT MUST
CERTIFY ITS COMPLIANCE WITH SUCH TAX LEVY LIMIT IN THE MANNER PRESCRIBED
BY SUBDIVISION TWO OF SECTION TWO THOUSAND TWENTY-THREE-B OF THE EDUCA-
TION LAW.
(II) SUCH PROPERTY IS LOCATED IN A CITY WITH A DEPENDENT SCHOOL
DISTRICT THAT IS SUBJECT TO THE PROVISIONS OF SECTION THREE-C OF THE
GENERAL MUNICIPAL LAW AND THAT HAS ADOPTED A BUDGET IN EXCESS OF THE TAX
LEVY LIMIT PRESCRIBED BY THAT SECTION. TO RENDER ITS TAXPAYERS ELIGIBLE
FOR THE CREDIT AUTHORIZED BY THIS SUBSECTION, THE CITY MUST CERTIFY ITS
COMPLIANCE WITH SUCH TAX LEVY LIMIT IN THE MANNER PRESCRIBED BY SUBDIVI-
SION TWO OF SECTION THREE-D OF THE GENERAL MUNICIPAL LAW.
(III) SUCH PROPERTY IS LOCATED IN THE CITY OF NEW YORK.
S. 6012 65 A. 8323
(3) AMOUNT OF CREDIT. (A) FOR THE TWO THOUSAND SIXTEEN TAXABLE YEAR
(I) FOR A TAXPAYER RESIDING IN REAL PROPERTY LOCATED WITHIN THE METRO-
POLITAN COMMUTER TRANSPORTATION DISTRICT (MCTD) AND OUTSIDE THE CITY OF
NEW YORK, THE AMOUNT OF THE CREDIT SHALL BE $130; (II) FOR A TAXPAYER
RESIDING IN REAL PROPERTY LOCATED OUTSIDE THE MCTD, THE AMOUNT OF THE
CREDIT SHALL BE $185.
(B) FOR THE TWO THOUSAND SEVENTEEN, TWO THOUSAND EIGHTEEN AND TWO
THOUSAND NINETEEN TAXABLE YEARS (I) FOR A TAXPAYER WHO OWNED AND PRIMA-
RILY RESIDED IN REAL PROPERTY RECEIVING THE BASIC STAR EXEMPTION, THE
AMOUNT OF THE CREDIT SHALL EQUAL THE STAR TAX SAVINGS ASSOCIATED WITH
SUCH BASIC STAR EXEMPTION, MULTIPLIED BY THE FOLLOWING PERCENTAGE:
(A) FOR THE TWO THOUSAND SEVENTEEN TAXABLE YEAR:
QUALIFIED GROSS INCOME PERCENTAGE
NOT OVER $75,000 28%
OVER $75,000 BUT NOT OVER $150,000 20.5%
OVER $150,000 BUT NOT OVER $200,000 13%
OVER $200,000 BUT NOT OVER $275,000 5.5%
OVER $275,000 NO CREDIT
(B) FOR THE TWO THOUSAND EIGHTEEN TAXABLE YEAR:
QUALIFIED GROSS INCOME PERCENTAGE
NOT OVER $75,000 60%
OVER $75,000 BUT NOT OVER $150,000 42.5%
OVER $150,000 BUT NOT OVER $200,000 25%
OVER $200,000 BUT NOT OVER $275,000 7.5%
OVER $275,000 NO CREDIT
(C) FOR THE TWO THOUSAND NINETEEN TAXABLE YEAR:
QUALIFIED GROSS INCOME PERCENTAGE
NOT OVER $75,000 85%
OVER $75,000 BUT NOT OVER $150,000 60%
OVER $150,000 BUT NOT OVER $200,000 35%
OVER $200,000 BUT NOT OVER $275,000 10%
OVER $275,000 NO CREDIT
(C) FOR A TAXPAYER WHO OWNED AND PRIMARILY RESIDED IN REAL PROPERTY
RECEIVING THE ENHANCED STAR EXEMPTION, THE AMOUNT OF THE CREDIT SHALL
EQUAL THE STAR TAX SAVINGS ASSOCIATED WITH SUCH ENHANCED STAR EXEMPTION,
MULTIPLIED BY THE FOLLOWING PERCENTAGE:
TAXABLE YEAR PERCENTAGE
TWO THOUSAND SEVENTEEN 12%
TWO THOUSAND EIGHTEEN 26%
TWO THOUSAND NINETEEN 34%
(D) IN NO CASE MAY THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS
SUBSECTION EXCEED THE SCHOOL DISTRICT TAXES DUE WITH RESPECT TO THE
RESIDENCE FOR THAT SCHOOL YEAR.
(4) FOR PURPOSES OF THIS SUBSECTION:
(A) "QUALIFIED GROSS INCOME" MEANS THE ADJUSTED GROSS INCOME OF THE
QUALIFIED TAXPAYER FOR THE TAXABLE YEAR AS REPORTED FOR FEDERAL INCOME
TAX PURPOSES, OR WHICH WOULD BE REPORTED AS ADJUSTED GROSS INCOME IF A
FEDERAL INCOME TAX RETURN WERE REQUIRED TO BE FILED. IN COMPUTING QUALI-
FIED GROSS INCOME, THE NET AMOUNT OF LOSS REPORTED ON FEDERAL SCHEDULE
C, D, E, OR F SHALL NOT EXCEED THREE THOUSAND DOLLARS PER SCHEDULE. IN
ADDITION, THE NET AMOUNT OF ANY OTHER SEPARATE CATEGORY OF LOSS SHALL
NOT EXCEED THREE THOUSAND DOLLARS. THE AGGREGATE AMOUNT OF ALL LOSSES
INCLUDED IN COMPUTING QUALIFIED GROSS INCOME SHALL NOT EXCEED FIFTEEN
THOUSAND DOLLARS.
(B) "STAR TAX SAVINGS" MEANS THE TAX SAVINGS ATTRIBUTABLE TO THE BASIC
OR ENHANCED STAR EXEMPTION, WHICHEVER IS APPLICABLE, WITHIN A PORTION OF
S. 6012 66 A. 8323
A SCHOOL DISTRICT, AS DETERMINED BY THE COMMISSIONER PURSUANT TO SUBDI-
VISION TWO OF SECTION THIRTEEN HUNDRED SIX-A OF THE REAL PROPERTY TAX
LAW.
(C) "METROPOLITAN COMMUTER TRANSPORTATION DISTRICT" OR "MCTD" MEANS
THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT AS DEFINED IN SECTION
TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORITIES LAW.
(5) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION SHALL
EXCEED THE TAXPAYER'S TAX FOR THE TAXABLE YEAR, THE EXCESS SHALL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD-
ANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTI-
CLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON. FOR EACH
YEAR THIS CREDIT IS ALLOWED, ON OR BEFORE OCTOBER FIFTEENTH OF SUCH
YEAR, OR AS SOON THEREAFTER AS IS PRACTICABLE, THE COMMISSIONER SHALL
DETERMINE THE TAXPAYER'S ELIGIBILITY FOR THIS CREDIT UTILIZING THE
INFORMATION AVAILABLE TO THE COMMISSIONER ON THE TAXPAYER'S PERSONAL
INCOME TAX RETURN FILED FOR THE TAXABLE YEAR TWO YEARS PRIOR TO THE
TAXABLE YEAR IN WHICH THE CREDIT IS ALLOWED. FOR THOSE TAXPAYERS WHOM
THE COMMISSIONER HAS DETERMINED ELIGIBLE FOR THIS CREDIT, THE COMMIS-
SIONER SHALL ADVANCE A PAYMENT IN THE AMOUNT SPECIFIED IN PARAGRAPH
THREE OF THIS SUBSECTION, WHICH PAYMENT SHALL BE ISSUED, TO THE GREATEST
EXTENT PRACTICABLE, BY OCTOBER THIRTY-FIRST OF EACH YEAR THE CREDIT IS
ALLOWED. A TAXPAYER WHO HAS FAILED TO RECEIVE AN ADVANCE PAYMENT THAT
HE OR SHE BELIEVES WAS DUE TO HIM OR HER, OR WHO HAS RECEIVED AN ADVANCE
PAYMENT THAT HE OR SHE BELIEVES IS LESS THAN THE AMOUNT THAT WAS DUE TO
HIM OR HER, MAY REQUEST PAYMENT OF THE CLAIMED DEFICIENCY IN A MANNER
PRESCRIBED BY THE COMMISSIONER.
(6) A TAXPAYER SHALL NOT BE ELIGIBLE FOR THE CREDIT ALLOWED UNDER THIS
SUBSECTION IF THE SCHOOL DISTRICT TAXES LEVIED UPON THE RESIDENCE DURING
THE TAXABLE YEAR REMAIN UNPAID SIXTY DAYS AFTER THE LAST DATE ON WHICH
THEY COULD HAVE BEEN PAID WITHOUT INTEREST, OR IN THE CASE OF A SCHOOL
DISTRICT WHERE SUCH TAXES ARE PAYABLE IN INSTALLMENTS, IF SUCH TAXES
REMAIN UNPAID SIXTY DAYS AFTER THE LAST DATE ON WHICH THE FINAL INSTALL-
MENT COULD HAVE BEEN PAID WITHOUT INTEREST. IF THE TAXES REMAIN UNPAID
ON SUCH SIXTIETH DAY, THE AMOUNT OF CREDIT CLAIMED BY THE TAXPAYER UNDER
THIS SUBSECTION OR THE AMOUNT OF ADVANCE PAYMENT OF CREDIT RECEIVED BY
THE TAXPAYER PURSUANT TO PARAGRAPH FIVE OF THIS SUBSECTION SHALL BE
ADDED BACK AS TAX ON THE INCOME TAX RETURN FOR THE TAXABLE YEAR IN WHICH
SUCH SIXTIETH DAY OCCURS.
(7) ONLY ONE CREDIT PER RESIDENCE SHALL BE ALLOWED PER TAXABLE YEAR
UNDER THIS SUBSECTION. WHEN TWO OR MORE MEMBERS OF A RESIDENCE ARE ABLE
TO MEET THE QUALIFICATIONS FOR A QUALIFIED TAXPAYER, THE CREDIT SHALL BE
EQUALLY DIVIDED BETWEEN OR AMONG SUCH INDIVIDUALS. IN THE CASE OF SPOUS-
ES WHO FILE A JOINT FEDERAL RETURN BUT WHO ARE REQUIRED TO DETERMINE
THEIR NEW YORK TAXES SEPARATELY, THE CREDIT ALLOWED PURSUANT TO THIS
SUBSECTION MAY BE APPLIED AGAINST THE TAX OF EITHER OR DIVIDED BETWEEN
THEM AS THEY MAY ELECT.
S 2. Section 3 of part K of chapter 59 of the laws of 2014, amending
the tax law relating to providing an enhanced real property tax circuit
breaker, is amended to read as follows:
S 3. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2014 and shall expire and be
deemed repealed January 1, [2016] 2020.
S 3. This act shall take effect immediately.
SUBPART C
S. 6012 67 A. 8323
Section 1. Paragraph c of subdivision 2 of section 2023-a of the
education law, as added by section 2 of part A of chapter 97 of the laws
of 2011, is amended to read as follows:
c. "Capital local expenditures" means the taxes associated with budg-
eted expenditures resulting from the financing, refinancing, acquisi-
tion, design, construction, reconstruction, rehabilitation, improvement,
furnishing and equipping of, or otherwise providing for school district
capital facilities or school district capital equipment, including debt
service and lease expenditures, and transportation capital debt service,
subject to the approval of the qualified voters where required by law.
THE COMMISSIONER OF TAXATION AND FINANCE SHALL, AS APPROPRIATE, PROMUL-
GATE RULES AND REGULATIONS WHICH MAY PROVIDE FOR ADJUSTMENT OF CAPITAL
LOCAL EXPENDITURES TO REFLECT A SCHOOL DISTRICT'S SHARE OF ADDITIONAL
BUDGETED CAPITAL EXPENDITURES MADE BY A BOARD OF COOPERATIVE EDUCATIONAL
SERVICES.
S 2. Subparagraph (i) of paragraph (b) of subdivision 3 of section 3-c
of the general municipal law, as added by section 1 of part A of chapter
97 of the laws of 2011, is amended to read as follows:
(i) The commissioner of taxation and finance shall calculate a quanti-
ty change factor for each local government for the coming fiscal year
based upon the physical or quantity change, as defined by section twelve
hundred twenty of the real property tax law, reported to the commission-
er of taxation and finance by the assessor or assessors pursuant to
section five hundred seventy-five of the real property tax law. The
quantity change factor shall show the percentage by which the full value
of the taxable real property in the local government has changed due to
physical or quantity change between the second final assessment roll or
rolls preceding the final assessment roll or rolls upon which taxes are
to be levied, and the final assessment roll or rolls immediately preced-
ing the final assessment roll or rolls upon which taxes are to be
levied. THE COMMISSIONER OF TAXATION AND FINANCE SHALL, AS APPROPRIATE,
PROMULGATE RULES AND REGULATIONS REGARDING THE CALCULATION OF THE QUAN-
TITY CHANGE FACTOR WHICH MAY ADJUST THE CALCULATION BASED ON THE DEVEL-
OPMENT ON TAX EXEMPT LAND.
S 3. Paragraph b of subdivision 2-a of section 2023-a of the education
law, as added by section 2 of part A of chapter 97 of the laws of 2011,
is amended to read as follows:
b. The commissioner of taxation and finance shall calculate a quantity
change factor for the coming school year for each school district based
upon the physical or quantity change, as defined by section twelve
hundred twenty of the real property tax law, reported to the commission-
er of taxation and finance by the assessor or assessors pursuant to
section five hundred seventy-five of the real property tax law. The
quantity change factor shall show the percentage by which the full value
of the taxable real property in the school district has changed due to
physical or quantity change between the second final assessment roll or
rolls preceding the final assessment roll or rolls upon which taxes are
to be levied, and the final assessment roll or rolls immediately preced-
ing the final assessment roll or rolls upon which taxes are to be
levied. THE COMMISSIONER OF TAXATION AND FINANCE SHALL, AS APPROPRIATE,
PROMULGATE RULES AND REGULATIONS REGARDING THE CALCULATION OF THE QUAN-
TITY CHANGE FACTOR WHICH MAY ADJUST THE CALCULATION BASED ON THE DEVEL-
OPMENT ON TAX EXEMPT LAND.
S 4. Severability clause. If an amendment made by section two or
section three of this act or their application to any person, legal
entity, or circumstance is held invalid by a court of competent juris-
S. 6012 68 A. 8323
diction, the remainder of this act or the application of such amendment
to other persons, legal entities or circumstances shall not be affected.
S 5. This act shall take effect immediately; provided, however, that
sections one and three of this act shall first apply to school district
budgets and the budget adoption process for the 2016-17 school year;
provided, further, that section two of this act shall first apply to the
levy of taxes by local governments for the fiscal year that begins in
2016; provided, further, that the amendments to paragraph c of subdivi-
sion 2 and paragraph b of subdivision 2-a of section 2023-a of the
education law made by sections one and three of this act shall not
affect the repeal of such section and shall be deemed repealed there-
with; provided, further, that the amendments to subparagraph (i) of
paragraph (b) of subdivision 3 of section 3-c of the general municipal
law made by section two of this act shall not affect the repeal of such
section and shall be deemed repealed therewith.
SUBPART D
Section 1. Clause 2 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 136 of the laws of
2013, is amended to read as follows:
(2) the county of Nassau is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is three-quarters percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning January first, nineteen hundred eighty-six and ending
November thirtieth, two thousand [fifteen] SEVENTEEN, subject to the
limitation set forth in section twelve hundred sixty-two-e of this arti-
cle, and also at a rate which is one-half percent additional to the
three percent rate authorized above in this paragraph, and which is also
additional to the three-quarters percent rate also authorized above in
this clause for such county, for the period beginning September first,
nineteen hundred ninety-one and ending November thirtieth, two thousand
[fifteen] SEVENTEEN;
S 2. Section 1262-e of the tax law, as amended by chapter 136 of the
laws of 2013, is amended to read as follows:
S 1262-e. Establishment of local government assistance programs in
Nassau county. 1. Towns and cities. Notwithstanding any other provision
of law to the contrary, for the calendar year beginning on January
first, nineteen hundred ninety-eight and continuing through the calendar
year beginning on January first, two thousand [fifteen] SEVENTEEN, the
county of Nassau shall enact and establish a local government assistance
program for the towns and cities within such county to assist such towns
and cities to minimize real property taxes; defray the cost and expense
of the treatment, collection, management, disposal, and transportation
of municipal solid waste, and to comply with the provisions of chapter
two hundred ninety-nine of the laws of nineteen hundred eighty-three;
and defray the cost of maintaining conservation and environmental
control programs. Such special assistance program for the towns and
cities within such county and the funding for such program shall equal
one-third of the revenues received by such county from the imposition of
the three-quarters percent sales and use tax during calendar years two
thousand one, two thousand two, two thousand three, two thousand four,
two thousand five, two thousand six, two thousand seven, two thousand
eight, two thousand nine, two thousand ten, two thousand eleven, two
thousand twelve, two thousand thirteen, two thousand fourteen [and], two
S. 6012 69 A. 8323
thousand fifteen, TWO THOUSAND SIXTEEN, AND TWO THOUSAND SEVENTEEN addi-
tional to the regular three percent rate authorized for such county in
section twelve hundred ten of this article. The monies for such special
local assistance shall be paid and distributed to the towns and cities
on a per capita basis using the population figures in the latest decen-
nial federal census. Provided further, that notwithstanding any other
law to the contrary, the establishment of such special assistance
program shall preclude any city or town within such county from preempt-
ing or claiming under any other section of this chapter the revenues
derived from the additional tax authorized by section twelve hundred ten
of this article. Provided further, that any such town or towns may, by
resolution of the town board, apportion all or a part of monies received
in such special assistance program to an improvement district or special
district account within such town or towns in order to accomplish the
purposes of this special assistance program.
2. Villages. Notwithstanding any other provision of law to the contra-
ry, for the calendar year beginning on January first, nineteen hundred
ninety-eight and continuing through the calendar year beginning on Janu-
ary first, two thousand [fifteen] SEVENTEEN, the county of Nassau, by
local law, is hereby empowered to enact and establish a local government
assistance program for the villages within such county to assist such
villages to minimize real property taxes; defray the cost and expense of
the treatment, collection, management, disposal, and transportation of
municipal solid waste; and defray the cost of maintaining conservation
and environmental control programs. The funding of such local assistance
program for the villages within such county may be provided by Nassau
county during any calendar year in which such village local assistance
program is in effect and shall not exceed one-sixth of the revenues
received from the imposition of the three-quarters percent sales and use
tax that are remaining after the towns and cities have received their
funding pursuant to the provisions of subdivision one of this section.
The funding for such village local assistance program shall be paid and
distributed to the villages on a per capita basis using the population
figures in the latest decennial federal census. Provided further, that
the establishment of such village local assistance program shall
preclude any village within such county from preempting or claiming
under any other section of this chapter the revenues derived from the
additional tax authorized by section twelve hundred ten of this article.
S 3. This act shall take effect immediately.
SUBPART E
Section 1. Section 1202 of the tax law is amended by adding a new
subdivision (g) to read as follows:
(G) THE COUNTY OF SUFFOLK, IN IMPOSING TAXES OF THE TYPE AUTHORIZED
UNDER SUBDIVISION (E) OF SECTION TWELVE HUNDRED ONE OF THIS SUBPART, MAY
IMPOSE TAXES ON THE USE OF PASSENGER MOTOR VEHICLES OF A TYPE COMMONLY
USED FOR NON-COMMERCIAL PURPOSES OWNED BY RESIDENTS OF THE COUNTY AT A
RATE PER ANNUM FOR EACH SUCH VEHICLE OF NOT IN EXCESS OF FIFTEEN DOLLARS
IF SUCH VEHICLE WEIGHS THIRTY-FIVE HUNDRED POUNDS OR LESS AND NOT IN
EXCESS OF THIRTY DOLLARS PER ANNUM IF SUCH VEHICLE WEIGHS MORE THAN
THIRTY-FIVE HUNDRED POUNDS; AND TAXES ON THE USE OF TRUCKS, BUSES AND
OTHER SUCH COMMERCIAL MOTOR VEHICLES USED PRINCIPALLY IN CONNECTION WITH
A BUSINESS CARRIED ON WITHIN THE COUNTY, EXCEPT WHEN OWNED AND USED IN
CONNECTION WITH THE OPERATION OF A FARM BY THE OWNER OR TENANT THEREOF,
S. 6012 70 A. 8323
AT A RATE PER ANNUM FOR EACH SUCH VEHICLE OF NOT IN EXCESS OF THIRTY
DOLLARS.
S 2. Subparagraph (ii) of paragraph (d) of subdivision 6 of section
401 of the vehicle and traffic law, as amended by chapter 34 of the laws
of 2004, is amended to read as follows:
(ii) In addition to the other fees provided for in this section, the
commissioner shall, upon the application for the registration of a motor
vehicle or the renewal thereof, collect the tax of the type authorized
under subdivision (e) of section twelve hundred one of the tax law, if a
county, pursuant to subdivision (c), (e) [or], (f) OR (G) of section
twelve hundred two of such law, enacts a local law, ordinance or resol-
ution providing for the collection of such tax by the commissioner and
enters into the required agreement relating thereto.
S 3. This act shall take effect immediately.
SUBPART F
Section 1. Notwithstanding any other provision of law, and in addition
to the powers currently authorized to be exercised by the state of New
York municipal bond bank agency, the state of New York municipal bond
bank agency may provide, for purposes of municipal relief to the city of
Yonkers to support public schools in the city, a sum not to exceed
$25,000,000 for the city fiscal year ending June 30, 2016, to the city
of Yonkers. Notwithstanding any other provision of law, and subject to
the approval of the New York state director of the budget, the state of
New York mortgage agency shall transfer to the state of New York munici-
pal bond bank agency for distribution as municipal relief to the city of
Yonkers, a total sum not to exceed $25,000,000, such transfer to be made
from (i) the special account of the mortgage insurance fund created
pursuant to section 2429-b of the public authorities law, in an amount
not to exceed the actual excess balance in the special account of the
mortgage insurance fund, as determined and certified by the state of New
York mortgage agency for the fiscal year 2015-2016 in accordance with
section 2429-b of the public authorities law, if any, and/or (ii)
provided that the reserves in the project pool insurance account of the
mortgage insurance fund created pursuant to section 2429-b of the public
authorities law are sufficient to attain and maintain the credit rating
(as determined by the agency) required to accomplish the purposes of
such account, the project pool insurance account of the mortgage insur-
ance fund created pursuant to section 2429-b of the public authorities
law, such transfer to be made as soon as practicable after July 1, 2015
but no later than June 30, 2016 provided, however, that no such transfer
is to be made unless and until the city of Yonkers submits a comprehen-
sive financial plan that provides for continuity of current educational
services and provided further that such plan is subject to the approval
of the director of the budget. Notwithstanding any provision of law to
the contrary, payments made to the city of Yonkers pursuant to this act
shall not be considered when determining the "city amount" required
pursuant to subparagraph (ii) of paragraph (a) of subdivision 5-b of
section 2576 of the education law.
SUBPART G
Section 1. The sum of six million dollars ($6,000,000) is hereby
appropriated out of any moneys in the state treasury in the general fund
to the credit of the local assistance account, not otherwise appropri-
S. 6012 71 A. 8323
ated, and made available for services and expenses of the city of
Rochester which may include support for the Rochester/Monroe anti pover-
ty initiative. Such moneys shall be payable on the audit and warrant of
the comptroller on vouchers certified or approved by the director of the
budget.
S 2. This act shall take effect immediately.
SUBPART H
Section 1. Contingent upon available funding, and not to exceed
$19,000,000, moneys from the urban development corporation shall be
available for a municipal corporation or school district, as determined
by the urban development corporation, where (i) a fossil fuel electric
generating facility located within such municipal corporation or school
district has permanently ceased operations, and (ii) the closing of such
facility has caused a reduction in the tax collections and receipts from
payments in lieu of taxes of at least 20%, or any judicial determination
concerning a fossil fuel electric generating facility, has caused a
reduction in the tax collections and receipts from payments in lieu of
taxes of at least 20%; provided, however, that the urban development
corporation shall not provide assistance to a municipal corporation or
school district for more than five years, and shall not award in the
first year more than eighty percent of the loss of revenues from proper-
ty tax and payments in lieu of taxes due to the closure of such facili-
ty. The total amount awarded from this program shall not exceed
$19,000,000.
S 2. Notwithstanding any provision of law to the contrary, as deemed
feasible and advisable by its trustees, the New York state energy
research and development authority is authorized and directed to (i)
make a contribution to the Urban Development Corporation, or as other-
wise directed in writing by the director of the budget, in an amount not
to exceed $19,000,000 for the state fiscal year commencing April 1,
2016.
S 3. Notwithstanding any provision of law to the contrary, as deemed
feasible and advisable by its trustees, the power authority of the state
of New York is authorized and directed to make a contribution to the
state treasury to the credit of the general fund, or as otherwise
directed in writing by the director of the budget, in an amount of up to
$6,000,000 for the state fiscal year commencing April 1, 2015. Such
contribution shall be in addition to other contributions otherwise
enacted in law.
S 4. This act shall take effect immediately and shall expire and be
deemed repealed by July 1, 2025.
S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
S 3. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through H of this act shall
be as specifically set forth in the last section of such Subparts.
S. 6012 72 A. 8323
S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
S 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through C of this act shall be
as specifically set forth in the last section of such Parts.