S. 5721--A 2
IS IN EFFECT AS OF JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT
ON OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN.
S 3. Subparagraph 3 of paragraph e of subdivision 3 of section 467-b
of the real property tax law, as amended by section 1 of chapter 188 of
the laws of 2005, is amended to read as follows:
(3) where the head of the household does not receive a monthly allow-
ance for shelter pursuant to the social services law, the amount by
which the maximum rent or legal regulated rent of the subsequent dwell-
ing unit exceeds one-third of the combined income of all members of the
household, EXCEPT THAT THIS SUBPARAGRAPH SHALL NOT APPLY TO A HEAD OF
THE HOUSEHOLD WHO HAS BEEN GRANTED A RENT INCREASE EXEMPTION ORDER THAT
IS IN EFFECT AS OF JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT
ON OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN.
S 4. Paragraph g of subdivision 3 of section 467-b of the real proper-
ty tax law, as amended by section 1 of chapter 188 of the laws of 2005,
is amended to read as follows:
g. notwithstanding any other provision of law to the contrary, where a
head of the household holds a current, valid tax abatement certificate
and, after the effective date of this paragraph, there is a permanent
decrease in the combined income of all members of the household in an
amount which exceeds twenty percent of such income as represented in
such head of the household's last approved application for a tax abate-
ment certificate or for renewal thereof, such head of the household may
apply for a redetermination of the amount set forth therein. Upon appli-
cation, such amount shall be redetermined so as to re-establish the
ratio of adjusted rent to income which existed at the time of approval
of such head of the household's last application for a tax abatement
certificate or for renewal thereof; provided, however, that in no event
shall the amount of the adjusted rent be redetermined to be (i) in the
case of a head of the household who does not receive a monthly allowance
for shelter pursuant to the social services law, less than one-third of
the combined income of all members of the household UNLESS SUCH HEAD OF
THE HOUSEHOLD HAS BEEN GRANTED A RENT INCREASE EXEMPTION ORDER THAT IS
IN EFFECT AS OF JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT ON
OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN; or (ii) in the case of a
head of the household who receives a monthly allowance for shelter
pursuant to the social services law, less than the maximum allowance for
shelter which such head of the household is entitled to receive pursuant
to such law. For purposes of this paragraph, a decrease in the combined
income of all members of the household shall not include any decrease in
such income resulting from the manner in which income is calculated
pursuant to any amendment to paragraph c of subdivision one of this
section made on or after April first, nineteen hundred eighty-seven. For
purposes of this paragraph, "adjusted rent" shall mean maximum rent or
legal regulated rent less the amount set forth in a tax abatement
certificate.
S 5. Subdivision 2 of section 467-b of the real property tax law, as
added by chapter 689 of the laws of 1972, is amended to read as follows:
2. The governing body of any city, town or village is hereby author-
ized and empowered to adopt, after public hearing, in accordance with
the provisions of this section, a local law, ordinance or resolution
providing for the abatement of taxes of said municipal corporation
imposed on real property containing a dwelling unit as defined herein by
an amount not in excess of that portion of any increase in maximum rent
which causes such maximum rent to exceed one-third of the combined
income of all members of the household, EXCEPT THAT IN A CITY OF A POPU-
S. 5721--A 3
LATION OF ONE MILLION OR MORE WHERE THE HEAD OF THE HOUSEHOLD HAS BEEN
GRANTED A RENT INCREASE EXEMPTION ORDER THAT IS IN EFFECT AS OF JANUARY
FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT ON OR BEFORE JULY FIRST, TWO
THOUSAND FIFTEEN, SUCH ABATEMENT OF TAXES SHALL BE IN AN AMOUNT NOT IN
EXCESS OF THE DIFFERENCE BETWEEN THE MAXIMUM RENT OR LEGAL REGULATED
RENT AND THE AMOUNT SPECIFIED IN SUCH ORDER, AS ADJUSTED BY ANY OTHER
PROVISION OF THIS SECTION.
S 6. Paragraph a of subdivision 3 of section 467-c of the real proper-
ty tax law is amended by adding a new subparagraph 3 to read as follows:
(3) PROVIDED, HOWEVER, THAT IN A CITY OF A POPULATION OF ONE MILLION
OR MORE, WHERE THE ELIGIBLE HEAD OF THE HOUSEHOLD HAS BEEN GRANTED A
RENT INCREASE EXEMPTION ORDER AS A PERSON WITH A DISABILITY AS DEFINED
IN PARAGRAPH M OF SUBDIVISION ONE OF THIS SECTION THAT IS IN EFFECT AS
OF JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT ON OR BEFORE JULY
FIRST, TWO THOUSAND FIFTEEN, THE AMOUNT DETERMINED BY SUBPARAGRAPH ONE
OF THIS PARAGRAPH SHALL BE AN AMOUNT NOT IN EXCESS OF THE DIFFERENCE
BETWEEN THE MAXIMUM RENT AND THE AMOUNT SPECIFIED IN SUCH ORDER, AS
ADJUSTED BY ANY OTHER PROVISION OF THIS SECTION.
S 7. Subparagraph 3 of paragraph b of subdivision 3 of section 467-c
of the real property tax law, as amended by chapter 420 of the laws of
1991, is amended to read as follows:
(3) where the head of the household does not receive a monthly allow-
ance for shelter pursuant to the social services law, the amount by
which the maximum rent or legal regulated rent of the subsequent dwell-
ing unit exceeds one-third of the combined income of all members of the
household, EXCEPT THAT THIS SUBPARAGRAPH SHALL NOT APPLY TO A HEAD OF
THE HOUSEHOLD WHO HAS BEEN GRANTED A RENT INCREASE EXEMPTION ORDER AS A
PERSON WITH A DISABILITY AS DEFINED IN PARAGRAPH M OF SUBDIVISION ONE OF
THIS SECTION THAT IS IN EFFECT AS OF JANUARY FIRST, TWO THOUSAND FIFTEEN
OR TAKES EFFECT ON OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN.
S 8. Paragraph d of subdivision 3 of section 467-c of the real proper-
ty tax law, as amended by chapter 594 of the laws of 2002, is amended to
read as follows:
d. notwithstanding any other provision of law to the contrary, where a
eligible head of the household holds a current, valid rent increase
exemption order/tax abatement certificate and, after the effective date
of this paragraph, there is a permanent decrease in income in an amount
which exceeds twenty percent of such income as represented in such
eligible head of household's last approved application for a rent
increase exemption order/tax abatement certificate or for renewal there-
of, such eligible head of the household may apply for a redetermination
of the amount set forth therein. Upon application, such amount shall be
redetermined so as to re-establish the ratio of adjusted rent to income
which existed at the time of approval of such eligible head of the
household's last application for a rent increase exemption order/tax
abatement certificate or for renewal thereof; provided, however, that in
no event shall the amount of the adjusted rent be redetermined to be (i)
in the case of an eligible head of the household who does not receive a
monthly allowance for shelter pursuant to the social services law, less
than one-third of income UNLESS SUCH HEAD OF THE HOUSEHOLD HAS BEEN
GRANTED A RENT INCREASE EXEMPTION ORDER AS A PERSON WITH A DISABILITY AS
DEFINED IN PARAGRAPH M OF SUBDIVISION ONE OF THIS SECTION THAT IS IN
EFFECT AS OF JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT ON OR
BEFORE JULY FIRST, TWO THOUSAND FIFTEEN; or (ii) in the case of an
eligible head of the household who receives a monthly allowance for
shelter pursuant to the social services law, less than the maximum
S. 5721--A 4
allowance for shelter which such eligible head of the household is enti-
tled to receive pursuant to law. For purposes of this paragraph, a
decrease in income shall not include any decrease in income resulting
from the manner in which income is calculated pursuant to any amendment
to paragraph f of subdivision one of this section made on or after April
first, nineteen hundred eighty-seven. For purposes of this paragraph,
"adjusted rent" shall mean maximum rent less the amount set forth in a
rent increase exemption order/tax abatement certificate.
S 9. Clause (a) of subparagraph (iv) of paragraph 2 of subdivision m
of section 26-405 of the administrative code of the city of New York, as
amended by local law number 98 of the city of New York for the year 1985
and subparagraph (iv) as renumbered by local law number 76 of the city
of New York for the year 2005, is amended to read as follows:
(a) in the case of a head of the household who does not receive a
monthly allowance for shelter pursuant to the social services law, (A)
the maximum rent for the housing accommodations exceeds one-third of the
aggregate disposable income, or (B) if any expected increase in the
maximum rent pursuant to paragraph two, three, four or five of subdivi-
sion a of this section, or subparagraph (a), (b), (c), (l) or (n) of
paragraph one of subdivision g of this section would cause such maximum
rent to exceed one-third of the aggregate disposable income, OR (C) IF
SUCH HEAD OF HOUSEHOLD HAS BEEN GRANTED A RENT INCREASE EXEMPTION ORDER
THAT IS IN EFFECT AS OF JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES
EFFECT ON OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN REGARDLESS OF
WHETHER THE MAXIMUM RENT OR ANY EXPECTED INCREASE DESCRIBED IN THIS
CLAUSE EXCEEDS ONE-THIRD OF THE AGGREGATE DISPOSABLE INCOME; or
S 10. Item (iii) of subparagraph (a) of paragraph 3 of subdivision m
of section 26-405 of the administrative code of the city of New York, as
amended by chapter 737 of the laws of 1986, is amended to read as
follows:
(iii) NOTWITHSTANDING CLAUSE (I) OF THIS SUBPARAGRAPH, IN THE CASE OF
AN ELIGIBLE HEAD OF THE HOUSEHOLD WHO HAS BEEN GRANTED A RENT INCREASE
EXEMPTION ORDER THAT IS IN EFFECT AS OF JANUARY FIRST, TWO THOUSAND
FIFTEEN OR TAKES EFFECT ON OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN,
THAT THE LANDLORD MAY NOT COLLECT FROM THE TENANT TO WHOM IT IS ISSUED
RENT AT A RATE IN EXCESS OF THE AMOUNT SPECIFIED IN SUCH ORDER, EXCEPT
AS MAY BE ADJUSTED BY ANY OTHER PROVISION OF THIS CHAPTER; AND EXCEPT
(IV) that the landlord may collect from the tenants described in
[items] CLAUSE (i) and ITEMS (ii) AND (III) of this subparagraph
increases in rent pursuant to subparagraphs (d), (e), and (i) of para-
graph one of subdivision g of this section.
S 11. Paragraph 9 of subdivision m of section 26-405 of the adminis-
trative code of the city of New York, as amended by local law number 44
of the city of New York for the year 2009, is amended to read as
follows:
(9) Notwithstanding any other provision of law to the contrary, where
a head of household holds a current, valid rent exemption order and,
after the effective date of this paragraph, there is a permanent
decrease in aggregate disposable income in an amount which exceeds twen-
ty percent of such aggregate disposable income as represented in such
head of the household's last approved application for a rent exemption
order or for renewal thereof, such head of the household may apply for a
redetermination of the amount set forth therein. Upon application, such
amount shall be redetermined so as to re-establish the ratio of adjusted
rent to aggregate disposable income which existed at the time of the
approval of such eligible head of the household's last application for a
S. 5721--A 5
rent exemption order or for renewal thereof; provided, however, that in
no event shall the amount of the adjusted rent be redetermined to be (i)
in the case of a head of the household who does not receive a monthly
allowance for shelter pursuant to the social services law, less than
one-third of the aggregate disposable income UNLESS SUCH HEAD OF THE
HOUSEHOLD HAS BEEN GRANTED A RENT EXEMPTION ORDER THAT IS IN EFFECT AS
OF JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT ON OR BEFORE JULY
FIRST, TWO THOUSAND FIFTEEN; or (ii) in the case of a head of the house-
hold who receives a monthly allowance for shelter pursuant to the social
services law, less than the maximum allowance for shelter which such
head of the household is entitled to receive pursuant to such law. For
purposes of this paragraph, a decrease in aggregate disposable income
shall not include any decrease in such income resulting from the manner
in which such income is calculated pursuant to any amendment to para-
graph c of subdivision one of section four hundred sixty-seven-b of the
real property tax law, any amendment to the regulations of the depart-
ment of finance made on or after the effective date of the local law
that added this clause, or any amendment to the regulations of such
other agency as the mayor shall designate made on or after October
tenth, two thousand five. For purposes of this paragraph, "adjusted
rent" shall mean maximum rent less the amount set forth in a rent
exemption order.
S 12. Paragraph 3 of subdivision c of section 26-406 of the adminis-
trative code of the city of New York, as amended by local law number 98
of the city of New York for the year 1985, is amended to read as
follows:
(3) where the head of the household does not receive a monthly allow-
ance for shelter pursuant to the social services law, the amount by
which the maximum rent or legal regulated rent of the subsequent dwell-
ing unit exceeds one-third of the combined income of all members of the
household EXCEPT THAT THIS PARAGRAPH SHALL NOT APPLY TO AN ELIGIBLE HEAD
OF THE HOUSEHOLD WHO HAS BEEN GRANTED A RENT INCREASE EXEMPTION ORDER
THAT IS IN EFFECT AS OF JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES
EFFECT ON OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN.
S 13. Subparagraph (iv) of paragraph 2 of subdivision b of section
26-509 of the administrative code of the city of New York, as amended by
local law number 98 of the city of New York for the year 1985 and as
renumbered by local law number 76 of the city of New York for the year
2005, is amended to read as follows:
(iv) (a) in the case of a head of the household who does not receive a
monthly allowance for shelter pursuant to the social services law, (A)
the maximum rent for the housing accommodation exceeds one-third of the
aggregate disposable income, or (B) subject to the limitations contained
within item [(c)] (D) of subparagraph (i) of paragraph three of this
subdivision, if any expected lawful increase in the maximum rent would
cause such maximum rent to exceed one-third of the aggregate disposable
income, OR (C) SUBJECT TO THE LIMITATIONS CONTAINED WITHIN ITEM (D) OF
SUBPARAGRAPH (I) OF PARAGRAPH THREE OF THIS SUBDIVISION, IF SUCH HEAD OF
HOUSEHOLD HAS BEEN GRANTED A RENT INCREASE EXEMPTION ORDER THAT IS IN
EFFECT AS OF JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT ON OR
BEFORE JULY FIRST, TWO THOUSAND FIFTEEN REGARDLESS OF WHETHER THE MAXI-
MUM RENT OR ANY EXPECTED LAWFUL INCREASE DESCRIBED IN THIS CLAUSE
EXCEEDS ONE-THIRD OF THE AGGREGATE DISPOSABLE INCOME; or
(b) in the case of a head of the household who receives a monthly
allowance for shelter pursuant to the social services law, the maximum
rent for the housing accommodation exceeds the maximum allowance for
S. 5721--A 6
shelter which the head of the household is entitled to receive pursuant
to the social services law, or subject to the limitations contained
within item [(c)] (D) of subparagraph (i) of paragraph three of this
subdivision, if any expected lawful increase in the maximum rent would
cause such maximum rent to exceed the maximum allowance for shelter
which the head of the household is entitled to receive.
S 14. Item (c) of subparagraph (i) of paragraph 3 of subdivision b of
section 26-509 of the administrative code of the city of New York, as
amended by chapter 737 of the laws of 1986, is amended to read as
follows:
(c) NOTWITHSTANDING CLAUSE (A) OF THIS SUBPARAGRAPH, IN THE CASE OF AN
ELIGIBLE HEAD OF THE HOUSEHOLD WHO HAS BEEN GRANTED A RENT INCREASE
EXEMPTION ORDER THAT IS IN EFFECT AS OF JANUARY FIRST, TWO THOUSAND
FIFTEEN OR TAKES EFFECT ON OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN,
THAT THE LANDLORD MAY NOT COLLECT FROM THE TENANT TO WHOM IT IS ISSUED
RENT AT A RATE IN EXCESS OF THE AMOUNT SPECIFIED IN SUCH ORDER, EXCEPT
AS MAY BE ADJUSTED BY ANY OTHER PROVISION OF THIS CHAPTER; AND
(D) that the landlord may collect from the tenant increases in rent
based on an electrical inclusion adjustment or an increase in dwelling
space, services or equipment.
S 15. Subparagraph (iii) of paragraph 7 of subdivision b of section
26-509 of the administrative code of the city of New York, as amended by
local law number 98 of the city of New York for the year 1985, is
amended to read as follows:
(iii) where the head of the household does not receive a monthly
allowance for shelter pursuant to the social services law, the amount by
which the legal regulated rent of the subsequent dwelling unit exceeds
one-third of the combined income of all members of the household EXCEPT
THAT THIS SUBPARAGRAPH SHALL NOT APPLY TO ANY ELIGIBLE HEAD OF THE
HOUSEHOLD WHO HAS BEEN GRANTED A RENT INCREASE EXEMPTION ORDER THAT IS
IN EFFECT AS OF JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT ON
OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN.
S 16. Paragraph 9 of subdivision b of section 26-509 of the adminis-
trative code of the city of New York, as amended by local law number 44
of the city of New York for the year 2009, is amended to read as
follows:
(9) Notwithstanding any other provision of law to the contrary, where
a head of household holds a current, valid rent exemption order and,
after the effective date of this paragraph, there is a permanent
decrease in aggregate disposable income in an amount which exceeds twen-
ty percent of such aggregate disposable income as represented in such
head of the household's last approved application for a rent exemption
order or for renewal thereof, such head of the household may apply for a
redetermination of the amount set forth therein. Upon application, such
amount shall be redetermined so as to reestablish the ratio of adjusted
rent to aggregate disposable income which existed at the time of
approval of such head of the household's last application for a rent
exemption order or for renewal thereof; provided, however, that in no
event shall the amount of adjusted rent be redetermined to be (i) in the
case of a head of the household who does not receive a monthly allowance
for shelter pursuant to the social services law, less than one-third of
the aggregate disposable income UNLESS SUCH HEAD OF THE HOUSEHOLD HAS
BEEN GRANTED A RENT EXEMPTION ORDER THAT IS IN EFFECT AS OF JANUARY
FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT ON OR BEFORE JULY FIRST, TWO
THOUSAND FIFTEEN; or (ii) in the case of a head of the household who
receives a monthly allowance for shelter pursuant to such law, less than
S. 5721--A 7
the maximum allowance for shelter which such head of the household is
entitled to receive pursuant to the social services law. For purposes of
this paragraph, a decrease in aggregate disposable income shall not
include any decrease in such income resulting from the manner in which
such income is calculated pursuant to any amendment to paragraph c of
subdivision one of section four hundred sixty-seven-b of the real prop-
erty tax law, any amendment to the regulations of the department of
finance made on or after the effective date of the local law that added
this clause, or any amendment to the regulations of such other agency as
the mayor shall designate made on or after October tenth, two thousand
five. For purposes of this paragraph, "adjusted rent" shall mean legal
regulated rent less the amount set forth in a rent exemption order.
S 17. Subdivision (a) of section 26-605 of the administrative code of
the city of New York is amended by adding a new paragraph 3 to read as
follows:
(3) NOTWITHSTANDING PARAGRAPH ONE OF THIS SUBDIVISION, WHERE THE
ELIGIBLE HEAD OF THE HOUSEHOLD IS A PERSON WHO QUALIFIES AS A PERSON
WITH A DISABILITY PURSUANT TO SECTION 26-617 OF THIS CHAPTER AND WHO HAS
BEEN GRANTED A RENT INCREASE EXEMPTION ORDER THAT IS IN EFFECT AS OF
JANUARY FIRST, TWO THOUSAND FIFTEEN OR TAKES EFFECT ON OR BEFORE JULY
FIRST, TWO THOUSAND FIFTEEN, THE AMOUNT SPECIFIED IN SUCH ORDER, AS
ADJUSTED BY ANY OTHER PROVISION OF THIS CHAPTER, REGARDLESS OF WHETHER
INCREASES IN THE MAXIMUM RENT SUBSEQUENT TO SUCH PERSONS' ELIGIBILITY
DATE HAVE RESULTED IN THE MAXIMUM RENT EXCEEDING ONE-THIRD OF THE
COMBINED INCOME OF ALL MEMBERS OF THE HOUSEHOLD FOR THE TAXABLE PERIOD.
S 18. Paragraph 3 of subdivision (b) of section 26-605 of the adminis-
trative code of the city of New York, as amended by local law number 26
of the city of New York for the year 1991, is amended to read as
follows:
(3) where the eligible head of the household does not receive a month-
ly allowance pursuant to the social services law, the amount by which
the maximum rent or legal regulated rent of the subsequent dwelling unit
exceeds one-third of the combined income of all members of the household
EXCEPT THAT THIS PARAGRAPH SHALL NOT APPLY TO AN ELIGIBLE HEAD OF THE
HOUSEHOLD WHO QUALIFIES AS A PERSON WITH A DISABILITY PURSUANT TO
SECTION 26-617 OF THIS CHAPTER WHO HAS BEEN GRANTED A RENT INCREASE
EXEMPTION ORDER THAT IS IN EFFECT AS OF JANUARY FIRST, TWO THOUSAND
FIFTEEN OR TAKES EFFECT ON OR BEFORE JULY FIRST, TWO THOUSAND FIFTEEN.
S 19. Subdivision (d) of section 26-605 of the administrative code of
the city of New York, as amended by local law number 56 of the city of
New York for the year 2003, is amended to read as follows:
(d) [notwithstanding] NOTWITHSTANDING any other provision of law to
the contrary, where an eligible head of the household holds a current,
valid rent increase exemption order/tax abatement certificate and, after
the effective date of this subdivision, there is a permanent decrease in
income in an amount which exceeds twenty percent of such income as
represented in such eligible head of household's last approved applica-
tion for a rent increase exemption order/tax abatement certificate or
for renewal thereof, such eligible head of the household may apply for a
redetermination of the amount set forth therein. Upon application, such
amount shall be redetermined so as to reestablish the ratio of adjusted
rent to income which existed at the time of approval of such eligible
head of the household's last application for a rent increase exemption
order/tax abatement certificate or for renewal thereof; provided, howev-
er, that in no event shall the amount of the adjusted rent be redeter-
mined to be (i) in the case of an eligible head of the household who
S. 5721--A 8
does not receive a monthly allowance for shelter pursuant to the social
services law, less than one-third of income UNLESS SUCH HEAD OF THE
HOUSEHOLD QUALIFIES AS A PERSON WITH A DISABILITY PURSUANT TO SECTION
26-617 OF THIS CHAPTER AND HAS BEEN GRANTED A RENT INCREASE EXEMPTION
ORDER/TAX ABATEMENT CERTIFICATE THAT IS IN EFFECT AS OF JANUARY FIRST,
TWO THOUSAND FIFTEEN OR TAKES EFFECT ON OR BEFORE JULY FIRST, TWO THOU-
SAND FIFTEEN; or (ii) in the case of an eligible head of the household
who receives a monthly allowance for shelter pursuant to the social
services law, less than the maximum allowance for shelter which such
eligible head of the household is entitled to receive pursuant to law.
For purposes of this subdivision, a decrease in income shall not include
any decrease in income resulting from the manner in which income is
calculated pursuant to any amendment to paragraph f of subdivision one
of section four hundred sixty-seven-c of the real property tax law or an
amendment to subdivision f of section 26-601 of this code made on or
after April first, nineteen hundred eighty-seven. For purposes of this
subdivision, "adjusted rent" shall mean maximum rent less the amount set
forth in a rent increase exemption order/tax abatement certificate.
S 20. Section 467-b of the real property tax law is amended by adding
a new subdivision 10 to read as follows:
10. IN A CITY OF ONE MILLION OR MORE, A HEAD OF HOUSEHOLD MAY APPLY
FOR A RECALCULATION OF HIS OR HER CURRENT RENT INCREASE EXEMPTION
AMOUNT, PROVIDED THAT SUCH HEAD OF HOUSEHOLD'S PREVIOUS RENT INCREASE
EXEMPTION EXPIRED ON OR AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND THIR-
TEEN; HE OR SHE WAS DETERMINED TO BE INELIGIBLE FOR A RENT INCREASE
EXEMPTION RENEWAL PRIOR TO JULY FIRST, TWO THOUSAND FOURTEEN; AND HE OR
SHE WAS DETERMINED ELIGIBLE FOR A RENT INCREASE EXEMPTION UNDER THE
ELIGIBILITY CRITERIA THAT TOOK EFFECT JULY FIRST, TWO THOUSAND FOURTEEN.
THE TAX EXEMPTION AMOUNT SHALL BE RECALCULATED AS IF SUCH HEAD OF HOUSE-
HOLD'S PREVIOUS RENT INCREASE EXEMPTION ORDER, AS ADJUSTED BY ANY OTHER
PROVISION OF THIS SECTION, DID NOT EXPIRE.
S 21. For any head of household who is aged one hundred years of age
or older and eligible to apply for a rent increase exemption recalcu-
lation pursuant to subdivision 10 of section 467-b of the real property
tax law, but whose previous benefit expired on December 31, 2013 for
failure to comply with the income requirement, his or her landlord shall
be credited for the re-calculated tax credit associated with his or her
benefit for the period between December 31, 2013 and the effective date
of this section.
S 22. This act shall take effect immediately except that if this act
shall have become a law on or after July 1, 2015 this act shall take
effect immediately and shall be deemed to have been in full force and
effect on and after July 1, 2015; provided, however, that:
(a) the amendments to subdivision 2, subparagraph 3 of paragraph d of
subdivision 3, subparagraph 3 of paragraph e of subdivision 3, and para-
graph g of subdivision 3, of section 467-b of the real property tax law,
made by sections one, two, three and four of this act, respectively,
shall be subject to the expiration and reversion of such subdivision,
subparagraphs and paragraph pursuant to section 17 of chapter 576 of the
laws of 1974, as amended, when upon such date the provisions of section
five of this act shall take effect;
(b) provided that the amendments to sections 26-405 and 26-406 of the
city rent and rehabilitation law made by sections nine, ten, eleven and
twelve of this act shall remain in full force and effect only as long as
the public emergency requiring the regulation and control of residential
S. 5721--A 9
rents and evictions continues, as provided in subdivision 3 of section 1
of the local emergency housing rent control act;
(c) the amendments to section 26-509 of the administrative code of the
city of New York made by sections thirteen, fourteen, fifteen and
sixteen of this act shall expire on the same date as such section
expires and shall not affect the expiration of such section as provided
under section 26-520 of the administrative code of the city of New York;
and
(d) the amendments to section 467-b of the real property tax law made
by section twenty of this act shall not affect the expiration of such
section and shall be deemed expired therewith.
