LBD15457-02-2
S. 9032--A 2
subdivision 3 as amended and paragraph i of subdivision 1 as added by
chapter 420 of the laws of 1991, subdivisions 2, 6, 7 and 8 as added by
chapter 208 of the laws of 1975, are amended and a new subdivision 13 is
added to read as follows:
Exemption for property owned by certain housing companies OR LEASED BY
THE BATTERY PARK CITY AUTHORITY and occupied by senior citizens or
persons with disabilities.
b. "Dwelling unit" means that part of a dwelling in which an eligible
head of the household resides and which is subject to the provisions of
[either]: (1) Article II, IV, V, or XI of the private housing finance
law; or (2) that part of a dwelling which was or continues to be subject
to a mortgage insured or initially insured by the federal government
pursuant to section two hundred thirteen of the National Housing Act, as
amended, in which an eligible head of the household resides; OR (3) A
SUBLEASE WITH THE BATTERY PARK CITY AUTHORITY.
i. "Maximum rent" means the maximum rent, excluding gas and electric
utility charges, which has been authorized or approved by the commis-
sioner or the supervising agency or the legal regulated rent established
for the dwelling unit pursuant to the provisions of either Article II,
IV, V or XI of the private housing finance law, or the rental estab-
lished for a cooperatively owned dwelling unit previously regulated
pursuant to the provisions of Article II, IV, V or XI of the private
housing finance law; or such approved rent for a dwelling unit in a
dwelling subject to a mortgage insured or initially insured by the
federal government pursuant to section two hundred thirteen of the
National Housing Act, as amended; or such rent established for a dwell-
ing unit which was subject to a mortgage insured or initially insured by
the federal government pursuant to section two hundred thirteen of the
National Housing Act, as amended; OR THE RENT ESTABLISHED PURSUANT TO A
REGULATORY AGREEMENT BETWEEN THE BATTERY PARK CITY AUTHORITY AND THE
LANDLORD.
2. The governing body of any city having a population of one million
or more, acting through its local legislative body or other governing
agency is hereby authorized and empowered to adopt and amend local laws
or ordinances providing that real property of a housing company OR LAND-
LORD WHO IS SUBJECT TO A SUBLEASE WITH THE BATTERY PARK CITY AUTHORITY
shall be exempt from real property taxes OR PAYMENTS IN LIEU OF TAXES
(PILOT), in an amount equal to the rent increase exemptions actually
credited to eligible heads of households pursuant to this section. Any
such exemption shall be in addition to any other exemption or abatement
of taxes authorized by law.
notwithstanding any other provision of law, when a head of the house-
hold to whom a then current, valid tax abatement certificate has been
issued moves his principal residence from one dwelling unit subject to
this section, to the local emergency housing rent control law or to the
emergency tenant protection act of nineteen seventy-four to a subsequent
dwelling unit which is subject to the provisions of articles II, IV, V
or XI of the private housing finance law or which is or was subject to a
mortgage insured or initially insured by the federal government pursuant
to section two hundred thirteen of the National Housing Act, as amended,
OR WHICH IS SUBJECT TO THE PROVISIONS OF A SUBLEASE BETWEEN THE LANDLORD
AND THE BATTERY PARK CITY AUTHORITY and which is located within the same
municipal corporation, the head of the household may apply for a tax
abatement certificate relating to the subsequent dwelling unit, subject
to any terms and conditions imposed by reason of any fund created under
subdivision eight of this section, and such certificate may provide that
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the head of the household shall be exempt from paying that portion of
the maximum rent or legal regulated rent for the subsequent dwelling
unit which is the least of the following:
6. Any such local law or ordinance may provide that upon receipt of a
copy of the rent increase exemption order/tax abatement certificate, the
housing company managing the dwelling unit OR THE LANDLORD OF THE DWELL-
ING UNIT, SUBJECT TO A SUBLEASE WITH THE BATTERY PARK CITY AUTHORITY, of
the eligible head of the household shall promptly accord to the eligible
head of the household covered by such order/certificate the appropriate
credit against the monthly maximum rent then or thereafter payable. To
the extent the full amount of such credit has not been accorded for any
past period since the effective date specified in the order/certificate,
the housing company OR LANDLORD shall credit the total aggregate amount
not so credited to the monthly maximum rent next payable or to such
subsequent monthly maximum rents as the supervising agency may author-
ize. It shall be illegal to collect any amount for which a rent increase
exemption order/tax abatement certificate provides credit or to withhold
credit for any such amounts already collected, and collection or
retention of any such amount for a dwelling unit occupied by such eligi-
ble head of the household shall be deemed a rent overcharge, and upon
conviction therefor the housing company and its directors and any
employee and any agent responsible therefor OR THE LANDLORD AND ANY
EMPLOYEE AND ANY AGENT RESPONSIBLE THEREFOR shall be guilty of a misde-
meanor, punishable by a fine not to exceed one thousand dollars or
imprisonment not to exceed six months, or both.
7. Any such local law or ordinance may provide that in order to obtain
the [tax] benefits to which it is entitled under this section, a housing
company OR LANDLORD WHO IS SUBJECT TO A SUBLEASE WITH THE BATTERY PARK
CITY AUTHORITY must file with the collecting officer charged with the
duty of collecting taxes OR PILOT of the municipality a sworn applica-
tion, in such form as such officer may prescribe, for any quarterly
period in which the housing company OR LANDLORD has accorded an eligible
head of the household an exemption hereunder from the payment of the
maximum rent. Subject to prior or subsequent verification thereof, the
collecting officer shall credit the total amount of such exemptions
actually accorded to occupants of dwelling units contained in the prop-
erty against the real property taxes OR PILOT otherwise payable with
respect to the property. The housing company OR LANDLORD shall attach to
such application copies of all rent increase exemption orders/tax abate-
ment certificates issued to eligible heads of the household residing in
dwelling units in such real property.
8. Any such local law or ordinance may provide that in the event that
the real property of a housing company OR LANDLORD WHO IS SUBJECT TO A
SUBLEASE WITH THE BATTERY PARK CITY AUTHORITY containing one or more
dwelling units shall be totally exempt from local and municipal real
property taxes OR PILOT for any fiscal year as a result of the
exemptions from maximum rent credited pursuant to this section, or
otherwise, such municipality may make or contract to make payments to a
housing company OR LANDLORD in an amount not exceeding the amount neces-
sary to reimburse the housing company OR LANDLORD for the total dollar
amount of all exemptions from the payment of the maximum rent accorded
pursuant to this section to eligible heads of the household residing in
dwelling units in such real property.
A municipality may create and establish a fund in order to provide for
the payments made in accordance with contracts entered into pursuant to
this subdivision. There may be paid into such fund (1) all of the rental
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surcharges collected by the municipality from housing companies organ-
ized and existing pursuant to Articles II, IV, V and XI of the private
housing finance law and (2) any moneys appropriated or otherwise made
available by the municipality for the purpose of such fund.
13. IN A CITY WITH A POPULATION OF ONE MILLION OR MORE, ANY SUCH LOCAL
LAW, ORDINANCE OR RESOLUTION MAY PROVIDE FOR THE ABATEMENT OF PILOT
IMPOSED ON REAL PROPERTY SUBJECT TO THE PROVISIONS OF A SUBLEASE WITH
THE BATTERY PARK CITY AUTHORITY WHERE SUCH LANDLORD IS SUBJECT TO A
REGULATORY AGREEMENT TO LIMIT INCREASES IN MAXIMUM RENT.
§ 2. This act shall take effect immediately.
PART B
Section 1. Section 467 of the real property tax law, as added by chap-
ter 616 of the laws of 1966, subdivisions 1 and 3 as amended by chapter
440 of the laws of 1985, paragraph (a) of subdivision 1 as amended by
chapter 348 of the laws of 2007, paragraph (b) of subdivision 1 as
amended by chapter 261 of the laws of 1994, subparagraph 3 of paragraph
(b) of subdivision 1 as added by chapter 402 of the laws of 1995, para-
graph (c) of subdivision 1 as amended by section 11 of part E of chapter
83 of the laws of 2002, subdivision 2 as amended by chapter 72 of the
laws of 2005, paragraph (a) of subdivision 3 as amended by chapter 558
of the laws of 2021, paragraph (b) of subdivision 3 as amended by chap-
ter 409 of the laws of 1995, paragraph (d) of subdivision 3 as amended
by chapter 145 of the laws of 1992, subdivision 3-a as added and subdi-
vision 4 as amended by chapter 406 of the laws of 1995, paragraphs (a)
and (b) of subdivision 3-a as amended by chapter 407 of the laws of
1995, paragraph (c) of subdivision 3-a as amended by chapter 49 of the
laws of 1996, subdivision 3-b as added by chapter 313 of the laws of
1996 and as further amended by subdivision (b) of section 1 of part W of
chapter 56 of the laws of 2010, subdivision 4-a as added by chapter 434
of the laws of 2007, paragraph (a) of subdivision 4-a as further amended
by subdivision (b) of section 1 of part W of chapter 56 of the laws of
2010, subdivision 5 as amended by chapter 309 of the laws of 1990 and as
further amended by subdivision (b) of section 1 of part W of chapter 56
of the laws of 2010, subdivision 5-a as added by chapter 769 of the laws
of 1992, subdivision 5-b as added by chapter 571 of the laws of 1996,
subdivision 5-c as added by chapter 362 of the laws of 1997, subdivision
6 as amended by chapter 395 of the laws of 1989, paragraph (a) of subdi-
vision 6 as further amended by subdivision (b) of section 1 of part W of
chapter 56 of the laws of 2010, paragraphs (b) and (c) of subdivision 6
as amended by chapter 471 of the laws of 1990, paragraph (b) of subdivi-
sion 6 as further amended by subdivision (b) of section 1 of part W of
chapter 56 of the laws of 2010, subdivision 7 as added by chapter 616 of
the laws of 1966 and as renumbered by chapter 710 of the laws of 1976,
subdivision 8 as added by chapter 534 of the laws of 1984, subdivision
8-a as added by section 2 of part D of chapter 60 of the laws of 2016,
subdivision 9 as added by chapter 410 of the laws of 1995, subparagraph
(i) of paragraph (a) and subparagraph (i) of paragraph (b) of subdivi-
sion 9 as further amended by subdivision (b) of section 1 of part W of
chapter 56 of the laws of 2010, subdivision 10 as amended by chapter 270
of the laws of 1999, and subdivision 11 as added by section 1 of part QQ
of chapter 59 of the laws of 2019, is amended to read as follows:
§ 467. Persons sixty-five years of age or over. 1. (a) Real property
owned by one or more persons, each of whom is sixty-five years of age or
over, or real property owned by husband and wife or by siblings, one of
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whom is sixty-five years of age or over, or real property owned by one
or more persons, some of whom qualify under this section and the others
of whom qualify under section four hundred fifty-nine-c of this title,
shall be exempt from PAYMENTS IN LIEU OF TAXES (PILOT) TO THE BATTERY
PARK CITY AUTHORITY OR FROM taxation by any municipal corporation in
which located to the extent of fifty per centum of the assessed valu-
ation thereof, provided the governing board of such municipality, after
public hearing, adopts a local law, ordinance or resolution providing
therefor. For the purposes of this section, sibling shall mean a brother
or a sister, whether related through half blood, whole blood or
adoption.
(b) (1) Any local law, ordinance or resolution adopted pursuant to
paragraph (a) of this subdivision may be amended, or a local law, ordi-
nance or resolution may be adopted, to provide an exemption so as to
increase the maximum income eligibility level of such municipal corpo-
ration as provided in subdivision three of this section (represented in
the hereinbelow schedule as M), to the extent provided in the following
schedule:
ANNUAL INCOME PERCENTAGE ASSESSED VALUATION
EXEMPT FROM TAXATION OR PILOT
More than (M) but
less than (M+ $1,000) 45 per centum
(M+ $1,000 or more) but
less than (M+ $2,000) 40 per centum
(M+ $2,000 or more) but
less than (M+ $3,000) 35 per centum
(M+ $3,000 or more) but
less than (M+ $3,900) 30 per centum
(M+ $3,900 or more) but
less than (M+ $4,800) 25 per centum
(M+ $4,800 or more) but
less than (M+ $5,700) 20 per centum
(2) Any local law, ordinance or resolution adopted pursuant to subpar-
agraph one of this paragraph may be amended, or a local law, ordinance
or resolution may be adopted, to provide an exemption so as to increase
the maximum income eligibility level of such municipal corporation as
provided in subdivision three of this section (represented in the here-
inbelow schedule as M), and as increased as provided for in such subpar-
agraph one to the extent provided in the following schedule:
ANNUAL INCOME PERCENTAGE ASSESSED VALUATION
EXEMPT FROM TAXATION OR PILOT
(M+ $5,700 or more) but
less than (M+ $6,600) 15 per centum
(M+ $6,600 or more) but
less than (M+ $7,500) 10 per centum
(3) Any local law, ordinance or resolution adopted pursuant to subpar-
agraphs one and two of this paragraph may be amended, or a local law,
ordinance or resolution may be adopted, to provide an exemption so as to
increase the maximum income eligibility level of such municipal corpo-
ration as provided in subdivision three of this section (represented in
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the hereinbelow schedule as M), and as increased as provided for in such
subparagraph one to the extent provided in the following schedule:
ANNUAL INCOME PERCENTAGE ASSESSED VALUATION
EXEMPT FROM TAXATION OR PILOT
(M+ $7,500 or more)
but less than (M+ $8,400) 5 per centum
(c) Any exemption provided by this section shall be computed after all
other partial exemptions allowed by law, excluding the school tax relief
(STAR) exemption authorized by section four hundred twenty-five of this
title, have been subtracted from the total amount assessed.
(d) The real property tax OR PILOT exemption on real property owned by
husband and wife, one of whom is sixty-five years of age or over, once
granted, shall not be rescinded by any municipal corporation solely
because of the death of the older spouse so long as the surviving spouse
is at least sixty-two years of age.
2. Exemption from taxation for school purposes shall not be granted in
the case of real property where a child resides if such child attends a
public school of elementary or secondary education, unless the governing
board of the school district in which the property is located, after
public hearing, adopts a resolution providing for such exemption;
provided that any such resolution shall condition such exemption upon
satisfactory proof that the child was not brought into the residence in
whole or in substantial part for the purpose of attending a particular
school within the district. The procedure for such hearing and resol-
ution must be conducted separately from the procedure for any hearing
and local law, ordinance or resolution conducted pursuant to paragraph
(a) of subdivision one of this section.
3. No exemption shall be granted:
(a) if the income of the owner or the combined income of the owners of
the property for the income tax year immediately preceding the date of
making application for exemption exceeds the sum of three thousand
dollars, or such other sum not less than three thousand dollars nor more
than twenty-six thousand dollars beginning July first, two thousand six,
twenty-seven thousand dollars beginning July first, two thousand seven,
twenty-eight thousand dollars beginning July first, two thousand eight,
twenty-nine thousand dollars beginning July first, two thousand nine,
and in a city with a population of one million or more fifty thousand
dollars beginning July first, two thousand seventeen, as may be provided
by the local law, ordinance or resolution adopted pursuant to this
section. Where the taxable status date is on or before April fourteenth,
income tax year shall mean the twelve-month period for which the owner
or owners filed a federal personal income tax return for the year before
the income tax year immediately preceding the date of application and
where the taxable status date is on or after April fifteenth, income tax
year shall mean the twelve-month period for which the owner or owners
filed a federal personal income tax return for the income tax year imme-
diately preceding the date of application. Where title is vested in
either the husband or the wife, their combined income may not exceed
such sum, except where the husband or wife, or ex-husband or ex-wife is
absent from the property as provided in subparagraph (ii) of paragraph
(d) of this subdivision, then only the income of the spouse or ex-spouse
residing on the property shall be considered and may not exceed such
sum. Such income shall include social security and retirement benefits,
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interest, dividends, total gain from the sale or exchange of a capital
asset which may be offset by a loss from the sale or exchange of a capi-
tal asset in the same income tax year, net rental income, salary or
earnings, and net income from self-employment, but shall not include a
return of capital, gifts, inheritances, payments made to individuals
because of their status as victims of Nazi persecution, as defined in
P.L. 103-286 or monies earned through employment in the federal foster
grandparent program and any such income shall be offset by all medical
and prescription drug expenses actually paid which were not reimbursed
or paid for by insurance, if the governing board of a municipality,
after a public hearing, adopts a local law, ordinance or resolution
providing therefor. In addition, an exchange of an annuity for an annui-
ty contract, which resulted in non-taxable gain, as determined in
section one thousand thirty-five of the internal revenue code, shall be
excluded from such income. Provided that such exclusion shall be based
on satisfactory proof that such an exchange was solely an exchange of an
annuity for an annuity contract that resulted in a non-taxable transfer
determined by such section of the internal revenue code. Furthermore,
such income shall not include the proceeds of a reverse mortgage, as
authorized by section six-h of the banking law, and sections two hundred
eighty and two hundred eighty-a of the real property law; provided,
however, that monies used to repay a reverse mortgage may not be
deducted from income, and provided additionally that any interest or
dividends realized from the investment of reverse mortgage proceeds
shall be considered income. The provisions of this paragraph notwith-
standing, such income shall not include veterans disability compen-
sation, as defined in Title 38 of the United States Code provided the
governing board of such municipality, after public hearing, adopts a
local law, ordinance or resolution providing therefor. In computing net
rental income and net income from self-employment no depreciation
deduction shall be allowed for the exhaustion, wear and tear of real or
personal property held for the production of income;
(b) unless the owner shall have held an exemption under this section
for his previous residence or unless the title of the property shall
have been vested in the owner or one of the owners of the property for
at least twelve consecutive months prior to the date of making applica-
tion for exemption, provided, however, that in the event of the death of
either a husband or wife in whose name title of the property shall have
been vested at the time of death and then becomes vested solely in the
survivor by virtue of devise by or descent from the deceased husband or
wife, the time of ownership of the property by the deceased husband or
wife shall be deemed also a time of ownership by the survivor and such
ownership shall be deemed continuous for the purposes of computing such
period of twelve consecutive months. In the event of a transfer by
either a husband or wife to the other spouse of all or part of the title
to the property, the time of ownership of the property by the transferor
spouse shall be deemed also a time of ownership by the transferee spouse
and such ownership shall be deemed continuous for the purposes of
computing such period of twelve consecutive months. Where property of
the owner or owners has been acquired to replace property formerly owned
by such owner or owners and taken by eminent domain or other involuntary
proceeding, except a tax sale, the period of ownership of the former
property shall be combined with the period of ownership of the property
for which application is made for exemption and such periods of owner-
ship shall be deemed to be consecutive for purposes of this section.
Where a residence is sold and replaced with another within one year and
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both residences are within the state, the period of ownership of both
properties shall be deemed consecutive for purposes of the exemption
from taxation by a municipality within the state granting such
exemption. Where the owner or owners transfer title to property which as
of the date of transfer was exempt from taxation OR PILOT under the
provisions of this section, the reacquisition of title by such owner or
owners within nine months of the date of transfer shall be deemed to
satisfy the requirement of this paragraph that the title of the property
shall have been vested in the owner or one of the owners for such period
of twelve consecutive months. Where, upon or subsequent to the death of
an owner or owners, title to property which as of the date of such death
was exempt from taxation OR PILOT under such provisions, becomes vested,
by virtue of devise or descent from the deceased owner or owners, or by
transfer by any other means within nine months after such death, solely
in a person or persons who, at the time of such death, maintained such
property as a primary residence, the requirement of this paragraph that
the title of the property shall have been vested in the owner or one of
the owners for such period of twelve consecutive months shall be deemed
satisfied;
(c) unless the property is used exclusively for residential purposes,
provided, however, that in the event any portion of such property is not
so used exclusively for residential purposes but is used for other
purposes, such portion shall be subject to taxation OR PILOT and the
remaining portion only shall be entitled to the exemption provided by
this section;
(d) unless the real property is the legal residence of and is occupied
in whole or in part by the owner or by all of the owners of the proper-
ty: except where, (i) an owner is absent from the residence while
receiving health-related care as an inpatient of a residential health
care facility, as defined in section twenty-eight hundred one of the
public health law, provided that any income accruing to that person
shall only be income only to the extent that it exceeds the amount paid
by such owner, spouse, or co-owner for care in the facility, and
provided further, that during such confinement such property is not
occupied by other than the spouse or co-owner of such owner; or, (ii)
the real property is owned by a husband and/or wife, or an ex-husband
and/or an ex-wife, and either is absent from the residence due to
divorce, legal separation or abandonment and all other provisions of
this section are met provided that where an exemption was previously
granted when both resided on the property, then the person remaining on
the real property shall be sixty-two years of age or over.
3-a. (a) For the purposes of this section, title to that portion of
real property owned by a cooperative apartment corporation in which a
tenant-stockholder of such corporation resides and which is represented
by his share or shares of stock in such corporation as determined by its
or their proportional relationship to the total outstanding stock of the
corporation, including that owned by the corporation, shall be deemed to
be vested in such tenant-stockholder.
(b) That proportion of the assessment of such real property owned by a
cooperative apartment corporation determined by the relationship of such
real property vested in such tenant-stockholder to such entire parcel
and the buildings thereon owned by such cooperative apartment corpo-
ration in which such tenant-stockholder resides shall be subject to
exemption from taxation OR PILOT pursuant to this section and any
exemption so granted shall be credited by the appropriate taxing author-
ity against the assessed valuation of such real property; the reduction
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in real property taxes OR PILOT realized thereby shall be credited by
the cooperative apartment corporation against the amount of such taxes
OR PILOT otherwise payable by or chargeable to such tenant-stockholder.
(c) Real property may be exempt from taxation OR PILOT pursuant to
this subdivision by a municipality in which such property is located
only if the governing board of such municipality, after public hearing,
adopts a local law, ordinance or resolution providing therefor.
Notwithstanding any provision of law to the contrary, any local law,
ordinance or resolution adopted pursuant to this paragraph may provide,
or be amended to provide, that a tenant-stockholder who resides in a
dwelling which is subject to the provisions of either article two, four,
five or eleven of the private housing finance law and who is eligible
for a rent increase exemption pursuant to section four hundred sixty-
seven-c of this title shall not be eligible for an exemption pursuant to
this subdivision and that a tenant-stockholder who resides in a dwelling
which is subject to the provisions of either article two, four, five or
eleven of the private housing finance law and who is not eligible for a
rent increase exemption pursuant to section four hundred sixty-seven-c
of this title but who meets the requirements for eligibility for an
exemption pursuant to this section shall be eligible for such exemption
provided that such exemption shall be in an amount determined by multi-
plying the exemption otherwise allowable pursuant to this section by a
fraction having a numerator equal to the amount of real property taxes
or payments in lieu of taxes that were paid with respect to such dwell-
ing and a denominator equal to the full amount of real property taxes
that would have been owed with respect to such dwelling had it not been
granted an exemption or abatement of real property taxes pursuant to any
provision of law, provided, however, that any reduction in real property
taxes received with respect to such dwelling pursuant to this section or
section four hundred sixty-seven-c of this title shall not be considered
in calculating such numerator. Any such local law, ordinance or resol-
ution that so provides, or is amended to so provide, shall also provide
that a tenant-stockholder who resides in a dwelling which was or contin-
ues to be subject to a mortgage insured or initially insured by the
federal government pursuant to section two hundred thirteen of the
National Housing Act, as amended, and who is eligible for both a rent
increase exemption pursuant to section four hundred sixty-seven-c of
this title and an exemption pursuant to this subdivision, may apply for
and receive either a rent increase exemption pursuant to section FOUR
hundred sixty-seven-c of this title or an exemption pursuant to this
subdivision, but not both.
3-b. The commissioner shall develop, make available and distribute to
any municipal corporation which requests it, a form for the purpose of
administering the provisions of paragraph (a) of subdivision three of
this section.
4. Every municipal corporation in which such real property is located
shall notify, or cause to be notified, each person owning residential
real property in such municipal corporation of the provisions of this
section. The provisions of this subdivision may be met by a notice or
legend sent on or with each tax OR PILOT bill to such persons reading
"You may be eligible for senior citizen tax exemptions. Senior citizens
have until month.........., day......., year......, to apply for such
exemptions. For information please call or write....," followed by the
name, telephone number and/or address of a person or department selected
by the municipal corporation to explain the provisions of this section.
Each cooperative apartment corporation shall notify each tenant-stock-
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holder thereof in residence of such provisions as set forth herein.
Failure to notify, or cause to be notified any person who is in fact,
eligible to receive the exemption provided by this section or the fail-
ure of such person to receive the same shall not prevent the levy,
collection and enforcement of the payment of the taxes OR PILOT on prop-
erty owned by such person.
4-a. (a) A senior citizen eligible for the exemption provided for in
subdivision one of this section may request that a notice be sent to an
adult third party. Such request shall be made on a form prescribed by
the commissioner and shall be submitted to the assessor of the assessing
unit in which the eligible taxpayer resides no later than sixty days
before the last application date for the first taxable status date to
which it is to apply. Such form shall provide a section whereby the
designated third party shall consent to such designation. Such request
shall be effective upon receipt by the assessor. The assessor shall
maintain a list of all eligible property owners who have requested
notices pursuant to this paragraph.
(b) A notice shall be sent to the designated third party at least
thirty days prior to the last application date for each ensuing taxable
status date; provided that no such notice need be sent in the first year
if the request was not received by the assessor at least sixty days
before the last application date for the applicable taxable status date.
Such notice shall read substantially as follows: "On behalf of (identify
senior citizen or citizens), you are advised that his, her, or their
renewal application for the senior exemption must be filed with the
assessor no later than (enter date). You are encouraged to remind him,
her, or them of that fact, and to offer assistance if needed, although
you are under no legal obligation to do so. Your cooperation and assist-
ance are greatly appreciated."
(c) A notice shall be sent to the designated third party whenever the
assessor sends a notice to the senior citizen regarding the possible
removal of the senior exemption. Such notice shall read substantially as
follows: "On behalf of (identify senior citizen or citizens), you are
advised that his, her, or their senior exemption is at risk of being
removed. You are encouraged to make sure that he, she or they are aware
of that fact, and to offer assistance if needed, although you are under
no legal obligation to do so. Your cooperation and assistance are great-
ly appreciated."
(d) The obligation to mail such notices shall cease if the eligible
taxpayer cancels the request or ceases to qualify for the senior
exemption.
(e) Failure to mail any notice required by this subdivision, or the
failure of a party to receive same, shall not affect the validity of the
levy, collection, or enforcement of taxes OR PILOT on property owned by
such person, or in the case of a third party notice, on property owned
by the senior citizen.
5. Application for such exemption must be made by the owner, or all of
the owners of the property, on forms prescribed by the commissioner to
be furnished by the appropriate assessing authority and shall furnish
the information and be executed in the manner required or prescribed in
such forms, and shall be filed in such assessor's office on or before
the appropriate taxable status date. Notwithstanding any other provision
of law, at the option of the municipal corporation, any person otherwise
qualifying under this section shall not be denied the exemption under
this section if he becomes sixty-five years of age after the appropriate
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taxable status date and on or before December thirty-first of the same
year.
5-a. Any local law or ordinance adopted pursuant to paragraph (a) of
subdivision one of this section may be amended, or a local law or ordi-
nance may be adopted to provide, notwithstanding subdivision five of
this section, that an application for such exemption may be filed with
the assessor after the appropriate taxable status date but not later
than the last date on which a petition with respect to complaints of
assessment may be filed, where failure to file a timely application
resulted from: (a) a death of the applicant's spouse, child, parent,
brother or sister; or (b) an illness of the applicant or of the appli-
cant's spouse, child, parent, brother or sister, which actually prevents
the applicant from filing on a timely basis, as certified by a licensed
physician. The assessor shall approve or deny such application as if it
had been filed on or before the taxable status date.
5-b. Notwithstanding the provisions of this section or any other
provision of law, a county with an annual taxable status date of January
first or January second and with a population of one million or more,
may, at its option and by amendment or adoption of a local law or ordi-
nance, authorize its assessor to accept applications for the exemption
from real property taxes OR PILOT authorized pursuant to this section on
a date later than such county's statutory deadline date for receiving
applications for such exemption. Any application filed later than such
statutory deadline date which is in compliance with such local law or
ordinance amended or adopted pursuant to this subdivision and which
meets all other necessary requirements for granting the exemption
authorized by this section shall be deemed to have been timely filed
prior to such statutory deadline date, and any individual or individuals
for whom such an application has been filed shall be granted such
exemption and shall receive such exemption on the assessment [roles]
ROLLS prepared for such county on the basis of the taxable status date
immediately preceding the date such application was filed.
5-c. Notwithstanding the provisions of this section or any other
provision of law, in a city having a population of one million or more,
applications for the exemption authorized pursuant to this section shall
be considered timely filed if they are filed on or before the fifteenth
day of March of the appropriate year.
6. (a) At least sixty days prior to the appropriate taxable status
date, the assessing authority shall mail to each person who was granted
exemption pursuant to this section on the latest completed assessment
roll an application form and a notice that such application must be
filed on or before THE taxable status date and be approved in order for
the exemption to be granted. The assessing authority shall, within three
days of the completion and filing of the tentative assessment roll,
notify by mail any applicant who has included with his application at
least one self-addressed, pre-paid envelope, of the approval or denial
of the application; provided, however, that the assessing authority
shall, upon the receipt and filing of the application, send by mail
notification of receipt to any applicant who has included two of such
envelopes with the application. Where an applicant is entitled to a
notice of denial pursuant to this subdivision, such notice shall be on a
form prescribed by the commissioner and shall state the reasons for such
denial and shall further state that the applicant may have such determi-
nation reviewed in the manner provided by law. Failure to mail any such
application form or notices or the failure of such person to receive any
S. 9032--A 12
of the same shall not prevent the levy, collection and enforcement of
the payment of the taxes OR PILOT on property owned by such person.
(b) Except in cities of one million or more, any person who has been
granted exemption pursuant to this section on five (5) consecutive
completed assessment rolls, including any years when the exemption was
granted to a property owned by a husband and/or wife while both resided
in such property, shall not be subject to the requirements set forth in
paragraph (a) of this subdivision provided the governing board of the
municipality in which said property is situated after public hearing
adopts a local law, ordinance or resolution providing therefor however
said person shall be mailed an application form and a notice informing
him of his rights. Such exemption shall be automatically granted on each
subsequent assessment roll. Provided, however, that when tax payment is
made by such person a sworn affidavit must be included with such payment
which shall state that such person continues to be eligible for such
exemption. Such affidavit shall be on a form prescribed by the commis-
sioner. If such affidavit is not included with the tax payment, the
collecting officer shall proceed pursuant to section five hundred
fifty-one-a of this chapter.
(c) In cities of one million or more, any person who has been granted
exemption pursuant to this section shall file the completed application
with the appropriate assessing authority every twenty-four months from
the date such exemption was granted without the necessity of having been
granted exemption pursuant to this section on five (5) consecutive
completed assessment rolls including any years when the exemption was
granted to a property owned by a husband and/or wife while both resided
in such property.
7. Any conviction of having made any wilful false statement in the
application for such exemption, shall be punishable by a fine of not
more than one hundred dollars and shall disqualify the applicant or
applicants from further exemption for a period of five years.
8. Notwithstanding the provisions of subdivisions five and six of this
section, the local governing body of a city, town, village or county
having the power to assess may adopt a local law authorizing the asses-
sor or assessors of such city, town, village or county to accept appli-
cations for renewal of exemptions pursuant to this section after taxable
status date. Such local law shall provide that in the event the owner,
or all of the owners, of property which has received an exemption pursu-
ant to this section on the preceding assessment roll fail to file the
application required pursuant to this section on or before taxable
status date such owner or owners may file the application, executed as
if such application had been filed on or before the taxable status date,
with the assessor on or before the date for the hearing of complaints.
8-a. Notwithstanding any provision of law to the contrary, the local
governing body of a municipal corporation that is authorized to adopt a
local law pursuant to subdivision eight of this section is further
authorized to adopt a local law providing that where a renewal applica-
tion for the exemption authorized by this section has not been filed on
or before the taxable status date, and the owner believes that good
cause existed for the failure to file the renewal application by that
date, the owner may, no later than the last day for paying taxes OR
PILOT without incurring interest or penalty, submit a written request to
the assessor asking him or her to extend the filing deadline and grant
the exemption. Such request shall contain an explanation of why the
deadline was missed, and shall be accompanied by a renewal application,
reflecting the facts and circumstances as they existed on the taxable
S. 9032--A 13
status date. The assessor may extend the filing deadline and grant the
exemption if he or she is satisfied that (i) good cause existed for the
failure to file the renewal application by the taxable status date, and
that (ii) the applicant is otherwise entitled to the exemption. The
assessor shall mail notice of his or her determination to the owner. If
the determination states that the assessor has granted the exemption, he
or she shall thereupon be authorized and directed to correct the assess-
ment roll accordingly, or, if another person has custody or control of
the assessment roll, to direct that person to make the appropriate
corrections. If the correction is not made before taxes are levied, the
failure to take the exemption into account in the computation of the tax
shall be deemed a "clerical error" for purposes of title three of arti-
cle five of this chapter, and shall be corrected accordingly.
9. (a) (i) Notwithstanding the provisions of subdivision five of this
section, where a person who meets the requirements for an exemption
pursuant to this section, purchases property after the levy of taxes OR
PILOT, such person may file an application for exemption to the assessor
within thirty days of the transfer of title to such person. The assessor
shall make a determination of whether the parcel would have qualified
for exempt status FOR PILOT OR on the tax roll on which the taxes were
levied, had title to the parcel been in the name of the applicant on the
taxable status date applicable to the tax roll. The application shall be
on a form prescribed by the commissioner. The assessor, no later than
thirty days after receipt of such application, shall notify both the
applicant and the board of assessment review, by first class mail, of
the exempt amount, if any, and the right of the owner to a review of the
exempt amount upon the filing of a written complaint. Such complaint
shall be on a form prescribed by the commissioner and shall be filed
with the board of assessment review within twenty days of the mailing of
this notice. If no complaint is received, the board of assessment review
shall so notify the assessor and the exempt amount determined by the
assessor shall be final. If the applicant files a complaint, the board
of assessment review shall schedule a time and place for a hearing with
respect thereto no later than thirty days after the mailing of the
notice by the assessor. The board of assessment review shall meet and
determine the exempt amount, and shall immediately notify the assessor
and the applicant, by first class mail, of its determination. The amount
of exemption determined pursuant to this paragraph shall be subject to
review as provided in article seven of this chapter. Such a proceeding
shall be commenced within thirty days of the mailing of the notice of
the board of assessment review to the new owner as provided in this
paragraph.
(ii) Upon receipt of a determination of exempt amount as provided in
subparagraph (i) of this paragraph, the assessor shall determine the pro
rata exemption to be credited toward such property by multiplying the
tax rate or tax rates for each municipal corporation which levied taxes,
or for which taxes were levied, on the appropriate tax roll used for the
fiscal year or years during which the transfer occurred times the exempt
amount, as determined in subparagraph (i) of this paragraph, times the
fraction of each fiscal year or years remaining subsequent to the trans-
fer of title. The assessor shall immediately transmit a statement of the
pro rata exemption credit due to each municipal corporation which levied
taxes or for which taxes were levied on the tax roll used for the fiscal
year or years during which the transfer occurred and to the applicant.
(iii) Each municipal corporation which receives notice of pro rata
exemption credits pursuant to this subdivision shall include an appro-
S. 9032--A 14
priation in its budget for the next fiscal year equal to the aggregate
amount of such credits to be applied in that fiscal year. Where a
parcel, the owner of which is entitled to a pro rata exemption credit,
is subject to taxation OR PILOT in said next fiscal year, the receiver
or collector shall apply the credit to reduce the amount of taxes OR
PILOT owed for the parcel in such fiscal year. Pro rata exemption cred-
its in excess of the amount of taxes OR PILOT, if any, owed for the
parcel shall be paid by the treasurer of a municipal corporation which
levies such taxes OR PILOT for or on behalf of the municipal corporation
to all owners of property entitled to such credits within thirty days of
the expiration of the warrant to collect taxes OR THE DEADLINE TO PAY
PILOT in said next fiscal year.
(b) (i) Notwithstanding the provisions of subdivision five of this
section, where a person who meets the requirements for an exemption
pursuant to this section, purchases property after the taxable status
date but prior to the levy of taxes OR PILOT, such person may file an
application for an exemption to the assessor within thirty days of the
transfer of title to such person. The assessor shall make a determi-
nation within thirty days after receipt of such application of whether
the applicant would qualify for an exemption pursuant to this section on
the assessment roll if title had been in the name of the applicant on
the taxable status date applicable to such assessment roll. The applica-
tion shall be made on a form prescribed by the commissioner.
(ii) If the assessor's determination is made prior to the filing of
the tentative assessment roll, the assessor shall enter the exempt
amount, if any, on the tentative assessment roll and, within ten days
after filing such roll, notify the applicant of the approval or denial
of such exemption, the exempt amount, if any, and the applicant's right
to review by the board of assessment review.
(iii) If the assessor's determination is made after the filing of the
tentative assessment roll, the assessor shall petition the board of
assessment review to correct the tentative or final assessment roll in
the manner provided in title three of article five of this chapter, with
respect to unlawful entries, in the case of wholly exempt parcels, and
with respect of clerical errors, in the case of partially exempt
parcels, if the assessor determines that an exemption should be granted
and, within ten days of petitioning the board of assessment review,
notify the applicant of the approval or denial of such exemption, the
amount of such exemption, if any, and the applicant's right to adminis-
trative or judicial review of such determination pursuant to article
five or seven of this chapter, respectively.
(c) If, for any reason, a determination to exempt property from taxa-
tion as provided in paragraph (b) of this subdivision is not entered on
the final assessment roll, the assessor shall petition the board of
assessment review to correct the final assessment roll.
(d) If, for any reason, the pro rata tax OR PILOT credit as provided
in paragraph (a) of this subdivision is not extended against the tax
roll immediately succeeding the fiscal year during which the transfer
occurred, the assessor shall immediately notify the municipal corpo-
ration which levied the tax OR PILOT AMOUNT or for which the taxes OR
PILOT were levied of the amount of pro rata exemption credits for the
year in which such transfer occurred. Such municipal corporation shall
proceed as provided in subparagraph (iii) of paragraph (a) of this
subdivision.
(e) If, for any reason, a determination to exempt property from taxa-
tion OR PILOT as provided in paragraph (b) of this subdivision is not
S. 9032--A 15
entered on the tax roll for the year immediately succeeding the fiscal
year during which the transfer occurred, the assessor shall determine
the pro rata tax exemption credit for such tax roll by multiplying the
tax rate or tax rates for each municipal corporation which levied taxes
or for which taxes were levied times the exempt amount and shall imme-
diately notify such municipal corporation or corporations of the pro
rata exemption credits for such tax roll. Such municipal corporation
shall add such pro rata exemption credits for such property to any
outstanding pro rata exemption amounts and proceed as provided in
subparagraph (iii) of paragraph (a) of this subdivision.
10. Notwithstanding any other provision of law to the contrary, the
provisions of this section shall apply to real property in which a
person or persons hold a legal life estate or which is held in trust
solely for the benefit of a person or persons if such person or persons
would otherwise be eligible for a real property tax OR PILOT exemption,
pursuant to subdivision one of this section, were such person or persons
the owner or owners of such real property.
11. (a) Notwithstanding any provision of law to the contrary, upon the
request of an assessor, the commissioner may disclose to the assessor
the names and addresses of the owners of property in that assessor's
assessing unit who are receiving the enhanced STAR exemption or enhanced
STAR credit and whose federal adjusted gross income is less than the
uppermost amount specified by subparagraph three of paragraph (b) of
subdivision one of this section (represented therein as M + $8,400).
Such amount shall be determined without regard to any local options that
the municipal corporation may or may not have exercised in relation to
increasing or decreasing the maximum income eligibility level authorized
by this section, provided that the amount so determined for a city with
a population of one million or more shall take into account the distinct
maximum income eligibility level established for such city by paragraph
(a) of subdivision three of this section. In no case shall the commis-
sioner disclose to an assessor the amount of an owner's federal adjusted
gross income.
(b) The assessor may use the information contained in such a report to
contact those owners who are not already receiving the exemption author-
ized by this section and to suggest that they consider applying for it.
Provided, however, that nothing contained herein shall be construed as
enabling any person or persons to qualify for the exemption authorized
by this section on the basis of their federal adjusted gross income,
rather than on the basis of their income as determined pursuant to the
provisions of paragraph (a) of subdivision three of this section.
(c) Information disclosed to an assessor pursuant to this subdivision
shall be used only for purposes of real property tax administration. It
shall be deemed confidential otherwise, and shall not be subject to the
provisions of article six of the public officers law.
§ 2. Section 459-c of the real property tax law, as added by chapter
315 of the laws of 1997, paragraph (a) of subdivision 1 as amended by
chapter 348 of the laws of 2007, paragraph (b) and the closing paragraph
of subdivision 2 as amended by chapter 265 of the laws of 2013, subdivi-
sion 3 as amended by section 10 of part E of chapter 83 of the laws of
2002, subdivision 4 as amended by chapter 72 of the laws of 2005, para-
graph (a) of subdivision 5 as amended by chapter 131 of the laws of
2017, subdivision 7 as further amended by subdivision (b) of section 1
of part W of chapter 56 of the laws of 2010, and subdivision 7-a as
added by chapter 531 of the laws of 2006, is amended to read as follows:
S. 9032--A 16
§ 459-c. Persons with disabilities and limited incomes. 1. (a) Real
property owned by one or more persons with disabilities, or real proper-
ty owned by a husband, wife, or both, or by siblings, at least one of
whom has a disability, or real property owned by one or more persons,
some of whom qualify under this section and the others of whom qualify
under section four hundred sixty-seven of this title, and whose income,
as hereafter defined, is limited by reason of such disability, shall be
exempt from PAYMENTS IN LIEU OF TAXES (PILOT) TO THE BATTERY CITY PARK
AUTHORITY OR FROM taxation by any municipal corporation in which located
to the extent of fifty per centum of the assessed valuation thereof as
hereinafter provided. After a public hearing, the governing board of a
county, city, town or village may adopt a local law and a school
district, other than a school district subject to article fifty-two of
the education law, may adopt a resolution to grant the exemption author-
ized pursuant to this section.
(b) Any local law or resolution adopted pursuant to paragraph (a) of
this subdivision may be amended, or a local law or resolution may be
adopted, to provide an exemption so as to increase the maximum income
eligibility level of such municipal corporation as provided in subdivi-
sion five of this section (represented in the hereinbelow schedule as
M), to the extent provided in the following schedule:
ANNUAL INCOME PERCENTAGE ASSESSED VALUATION
EXEMPT FROM TAXATION OR PILOT
More than (M) but
less than (M+ $1,000) 45 per centum
(M+ $1,000 or more) but
less than (M+ $2,000) 40 per centum
(M+ $2,000 or more) but
less than (M+ $3,000) 35 per centum
(M+ $3,000 or more) but
less than (M+ $3,900) 30 per centum
(M+ $3,900 or more) but
less than (M+ $4,800) 25 per centum
(M+ $4,800 or more) but
less than (M+ $5,700) 20 per centum
(M+ $5,700 or more) but
less than (M+ $6,600) 15 per centum
(M+ $6,600 or more) but
less than (M+ $7,500) 10 per centum
(M + $7,500 or more) but
less than (M+ $8,400) 5 per centum
2. For purposes of this section: (a) "sibling" shall mean a brother or
a sister, whether related through half blood, whole blood or adoption.
(b) a person with a disability is one who has a physical or mental
impairment, not due to current use of alcohol or illegal drug use, which
substantially limits such person's ability to engage in one or more
major life activities, such as caring for one's self, performing manual
tasks, walking, seeing, hearing, speaking, breathing, learning and work-
ing, and who (i) is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI) benefits under
the federal Social Security Act, or (ii) is certified to receive Rail-
road Retirement Disability benefits under the federal railroad Retire-
ment Act, or (iii) has received a certificate from the state commission
for the blind stating that such person is legally blind, or (iv) is
certified to receive a United States Postal Service disability pension,
S. 9032--A 17
or (v) is certified to receive a United States department of veterans
affairs disability pension pursuant to 38 U.S.C. §1521.
An award letter from the Social Security Administration or the Rail-
road Retirement Board, or a certificate from the state commission for
the blind, or an award letter from the United States Postal Service, or
an award letter from the United States department of veterans affairs
shall be submitted as proof of disability.
3. Any exemption provided by this section shall be computed after all
other partial exemptions allowed by law, excluding the school tax relief
(STAR) exemption authorized by section four hundred twenty-five of this
title, have been subtracted from the total amount assessed; provided,
however, that no parcel may receive an exemption for the same PILOT OR
municipal tax purpose pursuant to both this section and section four
hundred sixty-seven of this title.
4. Exemption from taxation for school purposes shall not be granted in
the case of real property where a child resides if such child attends a
public school of elementary or secondary education; unless the governing
board of the school district in which the property is located, after
public hearing, adopts a resolution providing for such exemption;
provided that any such resolution shall condition such exemption upon
satisfactory proof that the child was not brought into the residence in
whole or in substantial part for the purpose of attending a particular
school within the district. The procedure for such hearing and resol-
ution must be conducted separately from the procedure for any hearing
and local law, ordinance or resolution conducted pursuant to paragraph
(a) of subdivision one of this section.
5. No exemption shall be granted:
(a) if the income of the owner or the combined income of the owners of
the property for the income tax year immediately preceding the date of
making application for exemption exceeds the sum of three thousand
dollars, or such other sum not less than three thousand dollars nor more
than twenty-six thousand dollars beginning July first, two thousand six,
twenty-seven thousand dollars beginning July first, two thousand seven,
twenty-eight thousand dollars beginning July first, two thousand eight,
twenty-nine thousand dollars beginning July first, two thousand nine,
and in a city with a population of one million or more fifty thousand
dollars beginning July first, two thousand seventeen, as may be provided
by the local law or resolution adopted pursuant to this section. Income
tax year shall mean the twelve month period for which the owner or
owners filed a federal personal income tax return, or if no such return
is filed, the calendar year. Where title is vested in either the husband
or the wife, their combined income may not exceed such sum, except where
the husband or wife, or ex-husband or ex-wife is absent from the proper-
ty due to divorce, legal separation or abandonment, then only the income
of the spouse or ex-spouse residing on the property shall be considered
and may not exceed such sum. Such income shall include social security
and retirement benefits, interest, dividends, total gain from the sale
or exchange of a capital asset which may be offset by a loss from the
sale or exchange of a capital asset in the same income tax year, net
rental income, salary or earnings, and net income from self-employment,
but shall not include a return of capital, gifts, inheritances or monies
earned through employment in the federal foster grandparent program and
any such income shall be offset by all medical and prescription drug
expenses actually paid which were not reimbursed or paid for by insur-
ance, if the governing board of a municipality, after a public hearing,
adopts a local law or resolution providing therefor. In computing net
S. 9032--A 18
rental income and net income from self-employment no depreciation
deduction shall be allowed for the exhaustion, wear and tear of real or
personal property held for the production of income;
(b) unless the property is used exclusively for residential purposes,
provided, however, that in the event any portion of such property is not
so used exclusively for residential purposes but is used for other
purposes, such portion shall be subject to taxation OR PILOT and the
remaining portion only shall be entitled to the exemption provided by
this section;
(c) unless the real property is the legal residence of and is occupied
in whole or in part by the disabled person; except where the disabled
person is absent from the residence while receiving health-related care
as an inpatient of a residential health care facility, as defined in
section twenty-eight hundred one of the public health law, provided that
any income accruing to that person shall be considered income for
purposes of this section only to the extent that it exceeds the amount
paid by such person or spouse or sibling of such person for care in the
facility.
6. (a) If so provided in the local law or resolution adopted pursuant
to this section, title to that portion of real property owned by a coop-
erative apartment corporation in which a tenant-stockholder of such
corporation resides, and which is represented by his share or shares of
stock in such corporation as determined by its or their proportional
relationship to the total outstanding stock of the corporation, includ-
ing that owned by the corporation, shall be deemed to be vested in such
tenant-stockholder.
(b) That proportion of the assessment of such real property owned by a
cooperative apartment corporation determined by the relationship of such
real property vested in such tenant-stockholder to such entire parcel
and the buildings thereon owned by such cooperative apartment corpo-
ration in which such tenant-stockholder resides shall be subject to
exemption from taxation OR PILOT pursuant to this section and any
exemption so granted shall be credited by the appropriate taxing author-
ity against the assessed valuation of such real property; the reduction
in real property taxes OR PILOT realized thereby shall be credited by
the cooperative apartment corporation against the amount of such taxes
OR PILOT otherwise payable by or chargeable to such tenant-stockholder.
7. Application for such exemption must be made annually by the owner,
or all of the owners of the property, on forms prescribed by the commis-
sioner, and shall be filed in such assessor's office on or before the
appropriate taxable status date; provided, however, proof of a permanent
disability need be submitted only in the year exemption pursuant to this
section is first sought or the disability is first determined to be
permanent.
7-a. Notwithstanding the provisions of this section or any other
provision of law, in a city having a population of one million or more,
applications for the exemption authorized pursuant to this section shall
be considered timely filed if they are filed on or before the fifteenth
day of March of the appropriate year and in such city all references in
this section to taxable status date shall be deemed to refer to the
fifteenth day of March of the appropriate year.
8. At least sixty days prior to the appropriate taxable status date,
the assessor shall mail to each person who was granted exemption pursu-
ant to this section on the latest completed assessment roll an applica-
tion form and a notice that such application must be filed on or before
THE taxable status date and be approved in order for the exemption to
S. 9032--A 19
continue to be granted. Failure to mail such application form or the
failure of such person to receive the same shall not prevent the levy,
collection and enforcement of the payment of the taxes OR PILOT on prop-
erty owned by such person.
9. Notwithstanding any other provision of law to the contrary, the
provisions of this section shall apply to real property held in trust
solely for the benefit of a person or persons who would otherwise be
eligible for a real property tax OR PILOT exemption, pursuant to subdi-
vision one of this section, were such person or persons the owner or
owners of such real property.
§ 3. This act shall take effect immediately.
PART C
Section 1. Section 1974-b of the public authorities law is amended by
adding a new subdivision 3 to read as follows:
3. (A) FOR PURPOSES OF THIS SUBDIVISION: (I) "ELIGIBLE HOMEOWNER"
SHALL MEAN AN OWNER OF A RESIDENCE LOCATED IN THE BATTERY PARK PROJECT
AREA WHO OCCUPIES SUCH RESIDENCE AS THE HOMEOWNER'S PRIMARY RESIDENCE
AND WHOSE ANNUAL HOUSEHOLD INCOME DOES NOT EXCEED ONE HUNDRED FIFTY
PERCENT OF THE AREA MEDIAN INCOME DEFINED AND CALCULATED BY THE UNITED
STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FOR THE NEW YORK CITY
REGION, ADJUSTED FOR HOUSEHOLD SIZE; (II) "ELIGIBLE RENTER" SHALL MEAN A
PERSON WHOSE PRIMARY RESIDENCE IS LOCATED IN THE BATTERY PARK PROJECT
AREA AND IS DESIGNATED A QUASI-RENT STABILIZED UNIT OR HAS RESTRICTIONS
ON ANNUAL RENT INCREASES PURSUANT TO A REGULATORY AGREEMENT BETWEEN THE
AUTHORITY AND THE LANDLORD, AND WHOSE ANNUAL HOUSEHOLD INCOME DOES NOT
EXCEED ONE HUNDRED FIFTY PERCENT OF THE AREA MEDIAN INCOME DEFINED AND
CALCULATED BY THE UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOP-
MENT FOR THE NEW YORK CITY REGION; (III) "REBATE BASE YEAR" SHALL MEAN
THE LATER OF THE YEAR TWO THOUSAND TWENTY-TWO OR THE YEAR PRECEDING THE
YEAR IN WHICH A HOMEOWNER FIRST BECOMES AN ELIGIBLE HOMEOWNER; IN THE
EVENT A PREVIOUSLY ELIGIBLE HOMEOWNER BECOMES INELIGIBLE BECAUSE THE
HOMEOWNER'S HOUSEHOLD INCOME EXCEEDS ONE HUNDRED FIFTY PERCENT OF THE
AREA MEDIAN INCOME, THE REBATE BASE YEAR SHALL BE RESET TO BE THE YEAR
PRECEDING ANY SUBSEQUENT YEAR IN WHICH THE HOMEOWNER AGAIN BECOMES
ELIGIBLE; (IV) "HOMEOWNER'S GROUND RENT" SHALL MEAN THE PORTION OF A
HOMEOWNER'S BUILDING'S GROUND RENT ATTRIBUTABLE TO THE HOMEOWNER'S OCCU-
PANCY OF THE HOMEOWNER'S PRIMARY RESIDENCE AND PAID BY THE HOMEOWNER TO
THE AUTHORITY UNDER THE BUILDING'S RESIDENTIAL SUBLEASE TO THE LEASE
BETWEEN THE CITY OF NEW YORK AND THE AUTHORITY, DATED NOVEMBER TWENTY-
FOUR, NINETEEN HUNDRED SIXTY-NINE AND RECORDED DECEMBER TWENTY-SIX,
NINETEEN HUNDRED SIXTY-NINE ON PAGE ONE OF REEL ONE HUNDRED SIXTY-ONE,
AND ANY SUBSEQUENT AMENDMENTS; AND (V) "RENTER'S GROUND RENT" SHALL MEAN
THE PORTION OF A RENTER'S RENT PAYMENT ATTRIBUTABLE TO THE GROUND RENT
BASED ON THE RENTER'S OCCUPANCY OF HIS OR HER PRIMARY RESIDENCE AND PAID
BY THE LANDLORD TO THE AUTHORITY UNDER THE BUILDING'S RESIDENTIAL
SUBLEASE TO THE LEASE BETWEEN THE CITY OF NEW YORK AND THE AUTHORITY,
DATED NOVEMBER TWENTY-FOUR, NINETEEN HUNDRED SIXTY-NINE AND RECORDED
DECEMBER TWENTY-SIX, NINETEEN HUNDRED SIXTY-NINE ON PAGE ONE OF REEL ONE
HUNDRED SIXTY-ONE, AND ANY SUBSEQUENT AMENDMENTS.
(B) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, THE AUTHORI-
TY SHALL OFFER TO EACH ELIGIBLE HOMEOWNER AND ELIGIBLE RENTER A REBATE
OF THE PORTION OF SUCH HOMEOWNER'S OR RENTER'S GROUND RENT EQUAL TO THE
DIFFERENCE BETWEEN THE AMOUNT OF SUCH HOMEOWNER'S OR RENTER'S GROUND
RENT DUE IN THE REBATE BASE YEAR AND THE AMOUNT OF THE HOMEOWNER'S OR
S. 9032--A 20
RENTER'S GROUND RENT DUE AND PAID IN THE YEAR FOR WHICH THE ELIGIBLE
HOMEOWNER OR ELIGIBLE RENTER APPLIES FOR THE REBATE. WITHIN ONE HUNDRED
EIGHTY DAYS OF THE EFFECTIVE DATE OF THIS SUBDIVISION, THE AUTHORITY
SHALL PROMULGATE PROCEDURES FOR APPLYING FOR SUCH REBATE, AND SET STAND-
ARDS FOR REVIEWING APPLICATIONS, ASSESSING THE ACCURACY OF ANY INFORMA-
TION NECESSARY TO DETERMINE ELIGIBILITY, AND MAKING PAYMENTS TO APPLI-
CANTS FOUND TO BE ELIGIBLE.
§ 2. This act shall take effect immediately.
PART D
Section 1. Notwithstanding any provision of law to the contrary, with-
in six months of the effective date of this act, the battery park city
authority shall extend the expiration date of the lease between the
authority and the city of New York, dated November 24, 1969 and recorded
December 26, 1969 on page 1 of reel 161, as supplemented, restated and
amended, until June 18, 2119.
§ 2. This act shall take effect immediately.
§ 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.
§ 3. This act shall take effect immediately; provided, however, that
the applicable effective date of Parts A through D of this act shall be
as specifically set forth in the last section of such Parts.
