S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6805--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               June 19, 2017
                                ___________
 
 Introduced  by Sens. ALCANTARA, KENNEDY -- read twice and ordered print-
   ed, and when printed to be committed to  the  Committee  on  Rules  --
   recommitted  to  the  Committee on Local Government in accordance with
   Senate Rule 6, sec. 8 -- 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
 INCLUDE RENOVATION, REMODELING, LANDSCAPING OR  OTHER  ACTIVITIES,  WHEN
 SUCH  ACTIVITIES  ARE  NOT  DESIGNED TO PERMANENTLY ELIMINATE LEAD-BASED
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03615-06-8

 S. 6805--A                          2
 
 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;
   B. A COPY OF THE CERTIFICATION  BY  THE  UNITED  STATES  ENVIRONMENTAL
 PROTECTION  AGENCY  OF  THE FIRM THAT PERFORMED LEAD-BASED PAINT REMEDI-
 ATION; AND

 S. 6805--A                          3
 
   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.