S T A T E   O F   N E W   Y O R K
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                                  2385

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2013
                               ___________

Introduced by M. of A. CAMARA -- Multi-Sponsored by -- M. of A. BOYLAND,
  CLARK,  COOK,  GIBSON, GLICK, HEASTIE, HOOPER, KELLNER, MARKEY -- read
  once and referred to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in  relation  to  prohibiting
  landlords  convicted  of  housing violations from claiming exemptions,
  credits or itemized deductions related  to  such  rental  property  on
  state tax returns

  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 497 to read as follows:
  S  497.  HOUSING VIOLATIONS; NO EXEMPTIONS, CREDITS OR DEDUCTIONS.  1.
NOTWITHSTANDING ANY CONTRARY PROVISION OF LAW OR REGULATION,  ANY  RESI-
DENT  OR  NON-RESIDENT  PROPERTY  OWNER WHO HAS BEEN CONVICTED MORE THAN
TWICE FOR HOUSING VIOLATIONS ON RENTAL  PROPERTY  OWNED  IN  THIS  STATE
SHALL  BE  PROHIBITED  FROM  CLAIMING ON HIS OR HER STATE TAX RETURN ANY
EXEMPTION, CREDIT OR DEDUCTION RELATED TO  SUCH  RENTAL  PROPERTY  UNTIL
SUCH  VIOLATIONS  HAVE  BEEN  REMEDIATED.  FAILURE  TO  COMPLY  WITH THE
PROVISIONS OF THIS SECTION SHALL SUBJECT ANY UNDERPAYMENT OF TAX TO  THE
PENALTIES  PURSUANT TO SUBSECTION (E) OF SECTION SIX HUNDRED EIGHTY-FIVE
OF THE TAX LAW.
  2. UPON THE CONVICTION OF A LANDLORD FOR ANY HOUSING  VIOLATION  IN  A
COURT OF COMPETENT JURISDICTION, SUCH COURT SHALL ISSUE TO SUCH LANDLORD
A  FORM  PURSUANT  TO  REGULATIONS  OF  THE COMMISSIONER OF TAXATION AND
FINANCE IDENTIFYING SUCH CONVICTION,  ANY  PRIOR  CONVICTIONS,  AND  THE
PROHIBITIONS  OF  SUBDIVISION  ONE  OF  THIS SECTION. SUCH FORM SHALL BE
FILED WITH EACH STATE TAX RETURN OF SUCH CONVICTED LANDLORD  UNTIL  SUCH
VIOLATIONS HAVE BEEN REMEDIATED AND CERTIFIED PURSUANT TO THE PROVISIONS
OF SUBDIVISION THREE OF THIS SECTION.
  3.(A) UPON DECLARATION BY A COURT OF COMPETENT JURISDICTION THAT HOUS-
ING  VIOLATIONS  FOR  WHICH  A  CONVICTION  HAD  PREVIOUSLY BEEN ENTERED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01251-01-3
              

A. 2385                             2

AGAINST A LANDLORD HAVE BEEN REMEDIATED, SUCH COURT SHALL ISSUE TO  SUCH
LANDLORD  A FORM PURSUANT TO REGULATIONS OF THE COMMISSIONER OF TAXATION
AND FINANCE CERTIFYING SUCH REMEDIATION. SUCH FORM SHALL BE  FILED  WITH
THE NEXT STATE TAX RETURN OF SUCH LANDLORD.
  (B)  REVISED  TAX  RETURNS  SHALL  NOT BE ACCEPTED FOR THAT PORTION OF
INCOME RELATING TO RENTAL PROPERTY SUBJECT TO THE PROHIBITIONS OF SUBDI-
VISION ONE OF THIS SECTION.
  S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law; provided, however, that effective immediate-
ly, the addition, amendment and/or repeal  of  any  rule  or  regulation
necessary  for  the implementation of this act on its effective date are
authorized and directed to be made  and  completed  on  or  before  such
effective date.