Provides condominium owners with access to the application for the entire building for the tax abatements to verify that such owner's unit was included in the submission.
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
Ayes (56): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Huntley, Johnson, Kennedy, Klein, Krueger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, Montgomery, Nozzolio, O'Mara, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
Excused (6): Diaz, Gallivan, Kruger, McDonald, Oppenheimer, Squadron
TITLE OF BILL: An act to amend the real property tax law, in relation to providing an owner of a dwelling unit access to tax abatement applications submitted on behalf of the condominium
PURPOSE: To allow an owner of a dwelling unit to obtain a copy of a tax abatement application from the building in which his unit is located in cities with a population of one million or more.
SUMMARY OF PROVISIONS: Section 1 Amends subdivision 4 of § 467-a of the real property tax law to enable a copy of an application, with identifying information redacted, to be provided to the owner of the dwelling.
Section 2 Amends subdivision 8 of § 467-a of the real property tax law to enable owners of a dwelling unit to request a copy of any application filed on the property statements filed in connection with the tax abatement application.
Section 3 Effective date
JUSTIFICATION: Current law prohibits unit owners of buildings from examining abatement applications submitted by the managers of their own building. This situation can cause difficulties in determining the cause of any inaccurate determinations regarding the issuance of tax abatements. This legislation would resolve this problem by allowing for examination of the original application by any named party on the application.
While this information is available on the New York City Department of Finance website there are circumstances where it is necessary to view an actual hard copy of the application, with privileged information redacted, to fully comprehend the abatement request.
LEGISLATIVE HISTORY: 2009-2010: S.3853-A/A.11224-A
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This act shall take effect on the thirtieth day after it shall have become a law.
STATE OF NEW YORK ________________________________________________________________________ 397 2011-2012 Regular Sessions IN SENATE (PREFILED) January 5, 2011 ___________Introduced by Sens. KRUEGER, HUNTLEY -- 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 providing an owner of a dwelling unit access to tax abatement applications submit- ted on behalf of the condominium THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 4 of section 467-a of the real property tax law, as added by chapter 273 of the laws of 1996, is amended to read as follows: 4. Except in accordance with proper judicial order or as otherwise provided by law, neither the commissioner of finance, nor any officer or employee of a department of finance of a city having a population of one million or more, nor any person who, pursuant to this subdivision, is authorized to inspect the application or statements in connection there- with required by this section, shall disclose or make known the contents of any such application or statements. Except as provided in this subdi- vision, the officers charged with the custody of any such application or statements shall not be required to produce them in any action or proceeding in any court or before any administrative tribunal, but any such application or statements may be produced on behalf of the depart- ment of finance. NOTHING IN THIS SUBDIVISION SHALL BE CONSTRUED TO PROHIBIT DELIVERY TO AN OWNER OF A DWELLING UNIT OF A PROPERTY SITUATED IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE OF A COPY OF ANY APPLICATION OR STATEMENTS PERTAINING TO SUCH DWELLING UNIT, UPON REQUEST AND WITH PERSONALLY IDENTIFYING INFORMATION REDACTED. Nothing in this subdivision shall be construed to prohibit the delivery of a certified copy of any such application or statements to the United States of Amer- ica or any department thereof, the state of New York or any department thereof, or a city having a population of one million or more or anyEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01014-01-1 S. 397 2
department thereof, provided any such application or statements are required for official business; nor to prohibit the inspection for offi- cial business of any such application or statements by the tax commis- sion of a city having a population of one million or more, or by the corporation counsel or other legal representative of a city having a population of one million or more, or by any person engaged or retained by the department of finance on an independent contract basis; nor to prohibit the publication of statistics so classified as to prevent the
[indentification]IDENTIFICATION of any particular application or state- ments. The foregoing provisions of this subdivision prohibiting disclo- sure of the contents of applications or statements shall not apply to physical data relating to the property described therein. S 2. Subdivision 8 of section 467-a of the real property tax law, as amended by chapter 97 of the laws of 2004, is amended to read as follows: 8. [The]EXCEPT TO THE EXTENT THAT THE OWNER OF A DWELLING UNIT OF A PROPERTY SITUATED IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE MAY REQUEST A REDACTED COPY OF ANY APPLICATION OR STATEMENTS PERTAINING TO SUCH DWELLING UNIT, AS PROVIDED IN SUBDIVISION FOUR OF THIS SECTION, THE information contained in applications or statements in connection therewith filed with the commissioner of finance pursuant to subdivision three, three-a, three-b or three-c of this section shall not be subject to disclosure under article six of the public officers law. S 3. This act shall take effect on the thirtieth day after it shall have become a law.