S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2237
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2017
                                ___________
 
 Introduced  by  M. of A. PEOPLES-STOKES -- read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation  to  providing  a
   tax abatement related to the removal of leaded paint
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 467-k to read as follows:
   §  467-K.  PARTIAL TAX ABATEMENT FOR CERTAIN PROPERTY OWNERS FOR COSTS
 RELATED TO THE REMOVAL OF LEADED PAINT. 1.  FOR  THE  PURPOSES  OF  THIS
 SECTION THE FOLLOWING TERMS SHALL MEAN:
   A.  "REAL  PROPERTY  TAX YEAR" MEANS THE TWELVE-MONTH PERIOD FOR WHICH
 REAL PROPERTY TAXES ARE CHARGED. IN THE CITY OF NEW YORK, THE REAL PROP-
 ERTY TAX YEAR IS JULY FIRST THROUGH JUNE THIRTIETH OF THE NEXT  CALENDAR
 YEAR.
   B. "SUPERVISING AGENCY" MEANS THE COMPTROLLER IN A MUNICIPALITY HAVING
 A COMPTROLLER; IN A MUNICIPALITY HAVING NO COMPTROLLER, THE CHIEF FISCAL
 OFFICER  OF  SUCH  MUNICIPALITY;  EXCEPT THAT IN THE CITY OF NEW YORK IT
 SHALL BE THE DEPARTMENT OF HOUSING PRESERVATION AND DEVELOPMENT.
   C. "LEADED PAINT" MEANS PAINT OR ANY SIMILAR SURFACE-COATING  MATERIAL
 CONTAINING  MORE  THAN ONE-HALF OF ONE PER CENTUM OF METALLIC LEAD BASED
 ON THE TOTAL WEIGHT OF THE CONTAINED SOLIDS OR DRIED PAINT FILM.
   D. "COST OF REMOVAL OF LEADED PAINT" MEANS COSTS INCURRED  FOR  EQUIP-
 MENT,  LABOR  AND  MATERIALS REQUIRED TO SAFELY REMOVE LEADED PAINT FROM
 INTERIOR SURFACES, WINDOW SILLS, WINDOW FRAMES OR PORCHES.
   2. THE GOVERNING BODY OF ANY MUNICIPAL CORPORATION 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 SUCH MUNICIPAL CORPORATION
 IMPOSED ON REAL PROPERTY. SUCH ABATEMENT SHALL WORK AS FOLLOWS: AN OWNER
 SHALL BE ENTITLED TO A PARTIAL TAX ABATEMENT OF THE REAL PROPERTY  TAXES
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03615-01-7

 A. 2237                             2
 
 ASSESSED  AGAINST A RESIDENTIAL RENTAL DWELLING WHERE SUCH OWNER REMOVES
 LEADED PAINT FROM SUCH DWELLING. THE OWNER  OF  ANY  RESIDENTIAL  RENTAL
 DWELLING  WHICH IS RENTED OR LEASED OR OFFERED FOR RENTAL OR LEASE SHALL
 RECEIVE  A RETROACTIVE PARTIAL ABATEMENT EQUAL TO THE LESSER OF: (I) THE
 REAL PROPERTY TAXES ASSESSED  AGAINST  THE  DWELLING  WHERE  SUCH  OWNER
 REMOVES  LEADED PAINT IN THE APPLICABLE REAL PROPERTY TAX YEAR, AND (II)
 THE COST OF REMOVAL OF LEADED PAINT FROM SUCH DWELLING IN THE APPLICABLE
 REAL PROPERTY TAX YEAR. THE AMOUNT OF THE ABATEMENT  SHALL  BE  DEDUCTED
 FROM  THE  REAL PROPERTY TAXES LEVIED IN THE FOLLOWING REAL PROPERTY TAX
 YEAR ON THE DWELLING WHERE SUCH OWNER REMOVES LEADED PAINT.
   3. A. AN APPLICATION FOR ABATEMENT PURSUANT TO THIS  SECTION  FOR  ANY
 REAL  PROPERTY  TAX YEAR SHALL BE SUBMITTED TO THE SUPERVISING AGENCY BY
 THE OWNER OF THE AFFECTED PROPERTY FOR EACH REAL PROPERTY TAX  YEAR  FOR
 WHICH THE ABATEMENT IS SOUGHT.
   B.  THE SUPERVISING AGENCY SHALL DETERMINE THE FORM AND CONTENT OF THE
 APPLICATION AND THE INFORMATION IT SHALL CONTAIN. SUCH APPLICATION SHALL
 REQUIRE AT A MINIMUM THAT ANY OWNER SEEKING  AN  ABATEMENT  PURSUANT  TO
 THIS  SECTION  SHALL  CERTIFY  THAT, FOR THE YEAR THE ABATEMENT IS BEING
 SOUGHT, LEADED PAINT EXISTED IN SUCH PROPERTY AND SUCH LEADED PAINT  WAS
 REMOVED.  IN ADDITION, THE SUPERVISING AGENCY IS AUTHORIZED TO AND SHALL
 COLLECT ANY OTHER INFORMATION RELATING TO THE TAX ABATEMENT DESCRIBED IN
 THIS SECTION. THE SUPERVISING AGENCY SHALL BE PERMITTED,  WHERE  RECORDS
 ARE  NOT  AVAILABLE, TO ACCEPT SWORN AFFIDAVITS AND OTHER CERTIFICATIONS
 THAT THE INFORMATION PROVIDED IS CORRECT.
   C. THE SUPERVISING AGENCY  SHALL  INFORM  IN  WRITING  ANY  OWNER  WHO
 APPLIES  FOR THE ABATEMENT PROVIDED FOR IN THIS SECTION OF THE AMOUNT OF
 SUCH ABATEMENT NO LATER THAN THREE MONTHS AFTER RECEIVING A SUFFICIENTLY
 COMPLETED APPLICATION.
   4. THE SUPERVISING AGENCY IS AUTHORIZED  AND  DIRECTED  TO  PROMULGATE
 RULES  AND  REGULATIONS  NECESSARY  TO EFFECTUATE THE PROVISIONS OF THIS
 SECTION.
   5. NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, THE  SUPERVIS-
 ING  AGENCY SHALL DENY, TERMINATE OR REVOKE ANY ABATEMENT APPLIED FOR OR
 GRANTED PURSUANT TO THIS SECTION UPON A DETERMINATION THAT  THE  REMOVAL
 COST  CERTIFIED  BY THE OWNER AS THE COST PAID FOR THE REMOVAL OF LEADED
 PAINT WAS MATERIALLY DIFFERENT THAN  THE  COST  ACTUALLY  PAID  BY  SUCH
 OWNER.
   6.  EXCEPT  IN  ACCORDANCE  WITH PROPER JUDICIAL ORDER OR AS OTHERWISE
 PROVIDED BY LAW, NEITHER THE SUPERVISING AGENCY NOR AN EMPLOYEE THEREOF,
 NOR ANY PERSON WHO, PURSUANT  TO  THIS  SUBDIVISION,  IS  AUTHORIZED  TO
 INSPECT  THE  APPLICATION OR STATEMENTS IN CONNECTION THEREWITH REQUIRED
 BY THIS SECTION, SHALL DISCLOSE OR MAKE KNOWN THE CONTENTS OF  ANY  SUCH
 APPLICATION  OR  STATEMENTS.  EXCEPT AS PROVIDED IN THIS SUBDIVISION THE
 OFFICERS CHARGED WITH THE CUSTODY OF ANY SUCH APPLICATION OR  STATEMENTS
 SHALL NOT BE REQUIRED TO PRODUCE THEM IN ANY ACTION OR PROCEEDING IN ANY
 COURT OR BEFORE ANY ADMINISTRATIVE TRIBUNAL, BUT ANY SUCH APPLICATION OR
 STATEMENTS  MAY  BE  PRODUCED  ON  BEHALF  OF THE DEPARTMENT OF FINANCE.
 NOTHING IN THIS SUBDIVISION SHALL BE CONSTRUED TO PROHIBIT THE  DELIVERY
 OF  A CERTIFIED COPY OF ANY SUCH APPLICATION OR STATEMENTS TO THE UNITED
 STATES OF AMERICA OR ANY DEPARTMENT THEREOF, THE STATE OF  NEW  YORK  OR
 ANY  DEPARTMENT THEREOF, PROVIDED ANY SUCH APPLICATION OR STATEMENTS ARE
 REQUIRED FOR OFFICIAL BUSINESS; NOR TO PROHIBIT THE INSPECTION FOR OFFI-
 CIAL BUSINESS OF ANY SUCH APPLICATION OR STATEMENTS; NOR TO PROHIBIT THE
 PUBLICATION OF STATISTICS SO CLASSIFIED AS TO PREVENT THE IDENTIFICATION
 OF ANY PARTICULAR APPLICATION OR STATEMENTS.

 A. 2237                             3
 
   7.  THE  INFORMATION  CONTAINED  IN  APPLICATIONS  OR  STATEMENTS   IN
 CONNECTION  THEREWITH,  FILED  WITH  THE  SUPERVISING AGENCY PURSUANT TO
 SUBDIVISION THREE OF THIS SECTION SHALL NOT  BE  SUBJECT  TO  DISCLOSURE
 UNDER ARTICLE SIX OF THE PUBLIC OFFICERS LAW.
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on the basis of taxable status dates occurring on or
 after January 1, 2018.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2237--B
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2017
                                ___________
 
 Introduced  by  M. of A. PEOPLES-STOKES -- read once and referred to the
   Committee on Real Property  Taxation  --  committee  discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee -- reported and referred to the Committee on  Ways  and  Means  --
   recommitted  to  the  Committee  on  Ways and Means in accordance with
   Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the real property tax law, in relation  to  providing  a
   tax abatement related to the removal of leaded paint
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The real property tax  law  is  amended  by  adding  a  new
 section 467-k to read as follows:
   §  467-K.  ABATEMENT OF REAL PROPERTY TAXES FOR THE COST OF LEAD-BASED
 PAINT REMEDIATION TO CERTAIN RESIDENTIAL RENTAL BUILDINGS.  1.  RESIDEN-
 TIAL  RENTAL  BUILDINGS  WHERE LEAD-BASED PAINT REMEDIATION IS COMPLETED
 SUBSEQUENT TO THE EFFECTIVE DATE OF A LOCAL LAW  OR  RESOLUTION  ADOPTED
 PURSUANT  TO THIS SECTION SHALL RECEIVE A REAL PROPERTY TAX ABATEMENT TO
 THE EXTENT PROVIDED IN THIS SECTION. AFTER A PUBLIC HEARING, THE GOVERN-
 ING BOARD OF A CITY MAY ADOPT A LOCAL LAW TO GRANT THE ABATEMENT AUTHOR-
 IZED PURSUANT TO THIS SECTION. A COPY OF SUCH LOCAL  LAW  OR  RESOLUTION
 SHALL BE FILED WITH THE COMMISSIONER AND THE ASSESSOR OF SUCH CITY.
   2. AS USED IN THIS SECTION:
   A.  "LEAD-BASED  PAINT  REMEDIATION"  SHALL  MEAN  ANY SET OF MEASURES
 DESIGNED TO PERMANENTLY ELIMINATE LEAD-BASED PAINT OR  LEAD-BASED  PAINT
 HAZARDS.   REMEDIATION INCLUDES: (I) THE REMOVAL OF LEAD-BASED PAINT AND
 DUST LEAD HAZARDS, THE PERMANENT ENCLOSURE  OR  ENCAPSULATION  OF  LEAD-
 BASED  PAINT,  THE  REPLACEMENT  OF  COMPONENTS OR FIXTURES PAINTED WITH
 LEAD-BASED PAINT, AND THE REMOVAL OR  PERMANENT  COVERING  OF  SOIL-LEAD
 HAZARDS;  AND (II) ALL PREPARATION, CLEANUP, DISPOSAL AND POST ABATEMENT
 CLEARANCE TESTING ASSOCIATED WITH SUCH MEASURES. REMEDIATION  SHALL  NOT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03615-07-8

 A. 2237--B                          2
 
 INCLUDE  RENOVATION,  REMODELING,  LANDSCAPING OR OTHER ACTIVITIES, WHEN
 SUCH ACTIVITIES ARE NOT DESIGNED  TO  PERMANENTLY  ELIMINATE  LEAD-BASED
 PAINT HAZARDS, BUT, INSTEAD, ARE DESIGNED TO REPAIR, RESTORE, OR REMODEL
 A  GIVEN  STRUCTURE  OR DWELLING, EVEN THOUGH THESE ACTIVITIES MAY INCI-
 DENTALLY RESULT IN  A  REDUCTION  OR  ELIMINATION  OF  LEAD-BASED  PAINT
 HAZARDS.  FURTHERMORE,  REMEDIATION  DOES  NOT INCLUDE INTERIM CONTROLS,
 OPERATIONS AND MAINTENANCE ACTIVITIES, OR OTHER MEASURES AND  ACTIVITIES
 DESIGNED  TO  TEMPORARILY,  BUT NOT PERMANENTLY, REDUCE LEAD-BASED PAINT
 HAZARDS.
   B. "ASSESSOR" SHALL HAVE THE SAME MEANING AS PROVIDED  IN  SUBDIVISION
 THREE OF SECTION ONE HUNDRED TWO OF THIS CHAPTER, PROVIDED THAT THE CITY
 MAY  DESIGNATE AN AGENCY OR PERSON TO EXERCISE THE FUNCTIONS, POWERS AND
 DUTIES TASKED TO THE ASSESSOR PURSUANT TO THIS SECTION.
   C. "RESIDENTIAL RENTAL BUILDING" SHALL  MEAN  A  RESIDENTIAL  BUILDING
 WITH  THREE  OR MORE DWELLING UNITS, OTHER THAN A HOTEL, WHICH IS EITHER
 RENTED OR LEASED, TO BE OCCUPIED, OR IS OCCUPIED  AS  THE  RESIDENCE  OR
 HOME OF THREE OR MORE FAMILIES LIVING INDEPENDENTLY OF EACH OTHER.
   D.  "COST  OF  LEAD-BASED  PAINT  REMEDIATION"  SHALL  MEAN  THE COSTS
 INCURRED TO SAFELY REMOVE LEADED PAINT FROM  INTERIOR  SURFACES,  WINDOW
 SILLS, WINDOW FRAMES OR PORCHES.
   3.  A.  SUCH RESIDENTIAL RENTAL BUILDING SHALL RECEIVE AN ABATEMENT IN
 AN AMOUNT EQUAL  TO  THE  COST  OF  THE  LEAD-BASED  PAINT  REMEDIATION,
 PROVIDED  THAT  THE  GOVERNING  BODY  OF  THE CITY MAY ESTABLISH MAXIMUM
 DOLLAR LIMITS FOR SPECIFIED ITEMS OF COST THROUGH ITS LOCAL  LAW.  ADDI-
 TIONALLY,  SUCH  GOVERNING  BODY MAY ESTABLISH A MAXIMUM TOTAL ABATEMENT
 AMOUNT GRANTED PER RESIDENTIAL RENTAL BUILDING.
   B. THE ABATEMENT SHALL BE PAID OVER A MAXIMUM  PERIOD  OF  TWO  YEARS,
 PROVIDED  THAT, NOTWITHSTANDING PARAGRAPH A OF THIS SUBDIVISION, THE TAX
 ABATEMENT SHALL NOT EXCEED THE TAX LIABILITY FOR THE RESIDENTIAL  RENTAL
 BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT IS TAKEN.
   C. NO SUCH ABATEMENT SHALL BE GRANTED FOR THE LEAD-BASED PAINT REMEDI-
 ATION UNLESS:
   (I)  THE  LEAD-BASED  PAINT  REMEDIATION  COMMENCED  SUBSEQUENT TO THE
 EFFECTIVE DATE OF THE LOCAL LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDI-
 VISION ONE OF THIS SECTION;
   (II) THE LEAD-BASED PAINT  REMEDIATION  WAS  PERFORMED  BY  FIRMS  AND
 PERSONNEL CERTIFIED TO PERFORM LEAD-BASED PAINT ACTIVITIES IN ACCORDANCE
 WITH  REGULATIONS  ISSUED  BY THE UNITED STATES ENVIRONMENTAL PROTECTION
 AGENCY AT SUBPART L OF 40 C.F.R. PART 745  FOR  THE  ABATEMENT  OF  LEAD
 HAZARDS; AND
   (III)  THE  RESIDENTIAL  RENTAL  BUILDING DOES NOT HAVE ANY DELINQUENT
 CITY TAXES AS OF THE TAXABLE STATUS DATE APPLICABLE TO THE TAX  ROLL  ON
 WHICH  AN ABATEMENT IS APPLIED, OR AS OF SUCH LATER DATE AS SPECIFIED BY
 LOCAL LAW.
   4. SUCH ABATEMENT SHALL BE GRANTED ONLY UPON APPLICATION BY THE  OWNER
 OF  SUCH BUILDING ON A FORM PRESCRIBED BY THE COMMISSIONER. THE APPLICA-
 TION SHALL BE FILED WITH THE ASSESSOR OF THE CITY, BEFORE THE  APPROPRI-
 ATE  TAXABLE  STATUS  DATE  OF  SUCH  CITY  AND  WITHIN  ONE YEAR OF THE
 COMPLETION OF THE LEAD PAINT REMEDIATION. SUCH APPLICATION  SHALL  AT  A
 MINIMUM INCLUDE:
   A.  SWORN  STATEMENTS  BY  THE FIRM WHO PERFORMED THE LEAD-BASED PAINT
 REMEDIATION ON THE PROPERTY AND THE  PROPERTY  OWNER  ATTESTING  TO  THE
 COMPLETION  OF  THE LEAD-BASED PAINT REMEDIATION FOR WHICH THE ABATEMENT
 IS SOUGHT;

 A. 2237--B                          3
 
   B. A COPY OF THE CERTIFICATION  BY  THE  UNITED  STATES  ENVIRONMENTAL
 PROTECTION  AGENCY  OF  THE FIRM THAT PERFORMED LEAD-BASED PAINT REMEDI-
 ATION; AND
   C.  A  SUMMARY OF THE COMPLETED LEAD-BASED PAINT REMEDIATION WORK WITH
 THE ITEMIZED COST OF LEAD-BASED PAINT REMEDIATION  FROM  THE  FIRM  THAT
 PERFORMED THE LEAD-BASED REMEDIATION AND PROOF OF PAYMENT.
   5.  IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN ABATEMENT PURSU-
 ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
 RESIDENTIAL RENTAL BUILDING SHALL RECEIVE AN ABATEMENT OF PROPERTY TAXES
 AS PROVIDED IN THIS SECTION COMMENCING WITH  THE  PROPERTY  TAXES  BASED
 UPON  THE  TAXABLE  STATUS  DATE REFERRED TO IN SUBDIVISION FOUR OF THIS
 SECTION. AFTER APPROVING AN APPLICATION, THE ASSESSOR  SHALL  INFORM  IN
 WRITING  ANY  OWNER  WHO  APPLIES FOR THE ABATEMENT PROVIDED FOR IN THIS
 SECTION OF THE AMOUNT OF SUCH AS  SOON  AS  PRACTICABLE.  A  RESIDENTIAL
 RENTAL  BUILDING SHALL ONLY BE ELIGIBLE TO RECEIVE AN ABATEMENT PURSUANT
 TO THIS SECTION FOR ONE LEAD-BASED PAINT REMEDIATION PROJECT.
   6. THE INFORMATION CONTAINED IN APPLICATIONS  OR  STATEMENTS  MADE  IN
 CONNECTION  THEREWITH,  FILED  WITH THE ASSESSOR PURSUANT TO SUBDIVISION
 FOUR OF THIS SECTION SHALL NOT BE SUBJECT TO  DISCLOSURE  UNDER  ARTICLE
 SIX OF THE PUBLIC OFFICERS LAW.
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on the basis of taxable status dates occurring on or
 after January 1, 2019.