§ 467-f. Protective and safety devices tax abatement. 1. Definitions.
As used in this section:

a. "Eligible owner" means a person who does not reside in a
residential unit and installed grab bars on the walls of shower and
bathtub stalls and adjacent to each toilet or water closet in each
residential unit upon a request by a senior citizen or disabled tenant
residing therein or by a tenant residing therein with a senior citizen
or disabled person.

b. "Senior citizen" means a person who is at least sixty years of age.

c. "Disabled person" means an individual who provides documentation
indicating that he or she is recognized by any city, state or federal
authority or agency as having a disability which impedes vision or
mobility or who provides medical evidence indicating that he or she has
a disability impeding vision or mobility which would benefit him or her
from the installation of the grab bars.

d. "Multiple dwelling unit" means a building in which there is either
rented, leased, let or hired out to be occupied, or is occupied as the
residence or home of two or more occupants living independently of each
other.

e. "Commissioner" means the commissioner of finance for the city of
New York.

2. A city with a population of one million or more is hereby
authorized and empowered to adopt a local law or ordinance providing for
an abatement to an eligible owner against taxes imposed on real property
containing a multiple dwelling unit as defined herein for fiscal years
beginning on and after the first of July, two thousand seven by one of
the following amounts for each installation of a grab bar:

(a) where purchase and installation requiring anchoring by screws or
toggles where there is no removal of surface tiles or surrounding facade
within the tub area, an amount not to exceed two hundred fifty dollars;
or

(b) where purchase and installation requiring anchoring that entails
the removal and replacement of surrounding surface tiles and or facade,
an amount not to exceed four hundred dollars; or

(c) where purchase and installation requiring anchoring that entails
the removal and replacement of surface lines and underlayment behind the
removed tiles, an amount not to exceed eight hundred dollars.

3. The commissioner shall be authorized to promulgate rules necessary
to effectuate the purposes of this section.