Bill S1006-2011

Prohibits landlords convicted of housing violations from claiming exemptions, credits or itemized deductions for such property on state tax returns

Prohibits landlords convicted of housing violations from claiming exemptions, credits or itemized deductions for such property on state tax returns.

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  • Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
  • Jan 5, 2011: REFERRED TO LOCAL GOVERNMENT

Memo

 BILL NUMBER:  S1006

TITLE OF BILL : 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

PURPOSE OR GENERAL IDEA OF BILL : This bill would prohibit landlords to collect incentives and tax credits on properties that violate housing codes.

SUMMARY OF SPECIFIC PROVISIONS : Section 1 amends section 496 of real property tax law to prohibit property owners convicted of two or more housing violations from claiming exceptions, credit or reductions related to such rental property until violations have been remediated. Section 2 - Upon the conviction of a landlord for any housing violation, a form shall be provided by housing court or any court of competent jurisdiction to the property owner, this form shall be filed with each New York state tax return of such convicted landlord until such violations have been remediated and certified.

JUSTIFICATION : The bill addresses the incongruity of landlords convicted of housing violations receiving tax credits and subsidies for rental properties. This bill would create a system where no tax credits are given until violations are remediated.

PRIOR LEGISLATIVE HISTORY : S.2591 of 2009 02/24/09 REFERRED TO LOCAL GOVERNMENT 01/06/10 REFERRED TO LOCAL GOVERNMENT:

FISCAL IMPLICATIONS : To be determined.

EFFECTIVE DATE : This act shall take effect on the one hundred eightieth day after it shall have become a law; provided, however, that effective immediately, 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.

Text

STATE OF NEW YORK ________________________________________________________________________ 1006 2011-2012 Regular Sessions IN SENATE (PREFILED) January 5, 2011 ___________
Introduced by Sen. SAMPSON -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government 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 496 to read as follows: S 496. 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
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.

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