NY State Senate Bill 2015-S4014

Senate Bill S4014

2015-2016 Legislative Session

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

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 25, 2015	referred to local government

2015-S4014 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Law
Laws Affected:: Add §497, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2591
2011-2012: S1006
2013-2014: S130

2015-S4014 (ACTIVE) - Summary

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

2015-S4014 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4014

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 prop-
erty 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 adds section 497 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.  Subsection 2 - Upon the conviction  of
a  landlord for any housing violation, a form shall be provided by hous-
ing 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 certi-
fied

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.1006 of 2011
01/05/11 Referred to Local Government
01/09/13 REFERRED TO LOCAL GOVERNMENT:
01/08/14 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 neces-
sary 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.

2015-S4014 (ACTIVE) - Bill Text download pdf

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

                                  4014

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 25, 2015
                               ___________

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 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 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03529-01-5

S. 4014                             2

LANDLORD  A  FORM PURSUANT TO REGULATIONS OF THE COMMISSIONER 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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