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HomeMy WebLinkAbout1990 Cable TVOFFICE OF MAYOR CITY OF ITHACA 1 08 EAST GREEN STREET ITHACA, NEW YORK 14850 To: Dominick Cafferillo From: Ben Nichols Date: March 15, 1990 Re: Senior Citizens' Discount for TV Cable Services TELEPHONE: 272-1713 CODE 607 In accordance with the franchise, A.C.C. has agreed to provide the senior citizens' discount to all those senior citizens whom we certify as meeting the income level of an annual household income of less than $15,000. The discount will be retroactive to March 1989. The city must provide a list to A.C.C. based on the applicant's 1989 tax form. We need to work out the mechanism of what City office will handle the necessary procedures. cc: Barbara Lukens, A.C.C. William Demo, Cable Commission Charles Guttman, City Attorney BN/ta "An Equal Opportunity Employer with an Affirmative Action Program" 1 MJr "le- 'LLC T2 -t .. .-e.°% ;0--- c: C -i 14-, Di sct,,,.,+- oa ‘..e_." -e 1.a-, 11%; k% C' L.�Q.n.� i sAb 1....C -L� L. TV C 0-,.... % L • 'IA Q` (s +0 L 7,r4 2 LI), 0,J. -- 1Jl'r11.4 le r- sit D-% 14.1-1-..k. , cl♦ S(aa.11 MEMORANDUM TO: Senior Citizens FROM: John J. Kelleher Staff City Attorney DATE: January, 1990 SUBJECT: Senior Citizen Discount on Cable TV Rates The City of Ithaca's cable television franchise agreement provides that senior citizens who qualify for the City's real property tax exemption are entitled to a discount on the cable television costs. To claim the benefit of this discount agreement, you must present identification proving that you are over 65 years of age and either: 1. A statement of property tax exemption from the City Clerk, or if you do not own real estate in the City, 2. A copy of the most recent year's income tax statement proving that your household income is below $12,025.00 for an individual or $15,025.00 for a couple. If you have any further question regarding your elOgibility, please contact the City Attorneys Office so that one of us may be of assistance. CITY OF ITHACA 1OB EAST GREEN STREET ITHACA, NEW YORK 14850 OFFICE OF CITY ATTORNEY Ms. Janice Streb Chairman of Cable Commission 121 East Shore Circle Ithaca, NY 14850 October 5, 1989 Barbara Lukens General Manager 519 West State Street Ithaca, NY 14850 Re: Senior Citizen Discount on Cable Rates TELEPHONE: 272-1713 COQE 607 Dear Janice and Barbara: I have had referred to my office a senior citizen who wishes. to qualify, for the discount provided in the franchise agreement. The citizen does not own real property and thus cannot qualify by showing qualification for the real property tax exemption for persons over sixty-five. I would assume that this person could. qualify by showing the same income qualification as required under the real property tax exemption provided to City residents. I understand that the income qualification is currently $12,025.00.- $15,025.00 per year per household. Normally, the taxpayer is asked to provide some form of identification and a copy of the previous years income tax return to qualify. Is the the basis upon which you would like to administer a senior citizen discount policy for non -property owners? Do you think it reasonable to have the Commission qualify persons? Thank you for your attention to this matter. You ery truly, RWN:blf Rale W. Nash City Att.rney "Ari Equal Opportunely Employer with an Allerrnateve Action.Arngram'• an Co -) PHOGE0001111for 1/19 Jack: The daughter of Vanetia Chacona, who lives at 321 Hillview P1*, stopped by with a question regarding a senior citizen dis- count. Mrs. Chacona applied for the senior discount with ACC and was told she had to register with the City. Clerk who would, in turn, contact ACC. When Mrs. Chacona at- tempted to register with. the City Clerk, that office didn't know what shewas talk- ing about! What to do now? Mrs. Chacona's daugher will be stopping back for an answer. *Tel. # 272-5496 Annette M M-1 n /II Pea lja Telephoned 0 Will call again 7 Message .6) of //c 1`/ GG�y ca Ile awss;,y O Returned your call O Please return the call Cr/C/Of eM,ep,Ts O:7 /9/Qe//c O Came in O See me aakiltd 13 , &ainil5s'o4 tire,/ it t, rc 716 Jhw.' �4' t Art Waafd lrchecd fuolerQf 4ie/i conte `99wr1-4id) S7`re alf tag; AT Ash eG ddjroircq- Naw Gert fler)e ? lUkatkt 1z. fl e f r le- •• Next- llte a f,'c iy 7i qih. Phone: 8Vq-8.2 // ,3S'/pate //3`fO Time /0: `!0 Hoc4 73 - 51 33 By 7 OFFICE OF CITY ATTORNEY TO: FROM: Ralo_ ,. "ash, City Attorney DATE: Sep ember 28, 1989 CITY OF ITHACA 108 EAST GREEN STREET ITHACA, NEW YORK 14850 MEMORANDUM Common Council TELEPHONE: 272-1713 CODE 607 RE: Cable Franchise Proposed Amendment/Political Advertising I am enclosing a copy of the State Cable Commission's Order Approving Renewal for the City of Ithaca. You will note the language on page 4 relative to Section 14.3 (D) of our franchise. In light of this I would more strongly advise authorization to amend the franchise as indicated in my previous referral to Charter and Ordinance Committee. RWN:blf enc. "An Equal Opportunity Employer with an Affirmative Action Program" (%04-r' c rx t' - Adoption of Section 467 Real Property Tax Law as Amended and Section 467-d Added 1983 (Maximum Income Adopted for 50 % Exemption and of Graduated Maximum Income Eligibility Levels ) + = Sliding Scale VILLAGE INCOME CITY LIMITATION TOWN COUNTY ADOPTED SCHOOL DISTRICTS & INCOME LIMITATION ADOPTED CANDOR DRYDEN GEORGE JR. GROTON S.CAYUGA HOMER ITHACA LANSING NEWARK VALLEY NEWFIELD ODESSA MONTOUR S- VE T'BURG CORTLAND MORAVIA 7-20-88 12-15-86 I-26-$7 5- 12 I-13-87 6 -17 -SE 3-13-87 1- 4-84 2-20-89 1-29-88 1 -?_4-89 2-9-87 8- I-81 12-20-82 CAROLINE 10500+ CURRENT FROM APRIL 10 ,1984//.6-- 8500+ I/S�G�O 12025 + Y • I 2025 7200 ` DANBY+ 10500 �- CURRENT FROM MAR. 12 ,1984 8500 `� •12025- ................ )2025 �- ' , ..... . 9000 + • •0 • DRYDEN (T) 12025+ CURRENT FROM FE3.14, 1989 12025 10000 : r•........; p s..'.'.'.'.'.'. 120254- 12025 . i. . ......:':':':•.•.'.: •.•..•..... :':': . . :r. , ......'....... .....'..........• . • • • .. . •.r. . .. , .... . 7200 . { DRYDEN V 2 + ( ) 1 025 CURRENT FROM DEC. 22, 1986f''''' 12025• �. r. �' 1. r''''' FREE VI LLE V ( ) 7200-: CURRENT FROM JAN. 3 , 1979 2 I 25 0 '� .... • • ...... ...............t..........,......... .. • • ... .. .•.•.. •.. .. . ,•. ENFIELD 12025 - CURRENT FROM JAN. 7, 1987 .......... ............. " ' "'" "'"' 120251- • • • • • {j + 12025 8 00 5 I2025+ :... GROTON",'- (T) 10000 CURRENT FROM MAR. 10,1987 '12 02 -�- 5 • 10000 500+ • , :' 12025 ............. r..'.'.....'.'.'.'.'.'. f :�, ::::::::::::::::'::::::::'::::'. ..'.'...'..'.'.'..'.'.'.'.'.'.'.'.'.'.'..'.'.'.'..'... .'..'.'.......'.'.'.•.•.•.'.'. l 1 ' . GROTON (V) 10000 CURRENT FROM OCT. 20,1987 :ti " • • • •• •:::::::::::: .•.'..'.'..'.•..'..'.'..'. ; 10000 ,,. Y:.''.'.'.'.•.... ITHACA (T) 12025 CURRENT FROM FEB. 9, 1987 ...'.'.'.'..'.'.'.'.'.'.'.'.'...'.'..'.'. IF 2 02�+• 12025 �...'.'......... 12025 ..':.' • _:�., .... .� . .... CAYUGA HEIGHTS S V 12025+ CURRENT FROM OCT. 26 1986 ,......... LANSING T ( ) 12025 -}- CURRENT FROM FEB. 11, 1987 . '•1.•..,•,• r.::::::. .............. �': `` 10000 7000 12025+ 12025-{- 12025 • ...................................... . 8000 .. J. ' •......... ,;•:-:.:-:.:-:. LANSING N NG S V ( 12025 2 + CURRENT FROM NOV. 4, 1986 .. 12025+ NEWFIELD D L I 2 2 0 5 CURRENT FROM OCT 8 ,1986 1202 !2025 � 90 00 ULYSSES•••• 12 2 -i- 0 5 CURRENT FROM DEC. 13, 6 198• 12 2,� fJ 2 I 02 + 5 .•.....•.•. .;. .•.•. TRUMANSBURG (V) 12000 CURRENT FROM DEC. 8, 1986 12025+ CITY OF ITHACA 1202 5 CURRENT FROM FEB.4 1987 2• • • .1.' • • • ••••••••• • 1202. + :' ; COUNTY 12025+ CURRENT FROM DEC. 2,1986 8500 12025 + 10000 7000 10500+ 1202+ 12025+ 7200 12025+ 8500 9000 12025+ 7200 8000 • . ... . CITY OF ITHACA 108 EAST GREEN STREET ITHACA, NEW YORK 14850 OFFICE OF CITY ATTORNEY October 5, 1989 Ms. Janice Streb Chairman of Cable Commission 121 East Shore Circle Ithaca, NY 14850 Barbara Lukens General Manager 519 West State Street Ithaca, NY 14850 Re: Senior Citizen Discount on Cable Rates Dear Janice and Barbara: TELEPHONE: 272-1713 CODE 607 I have had referred to my office a senior citizen who wishes to qualify for the discount provided in the franchise agreement. The citizen does not own real property and thus cannot qualify by showing qualification for the real property tax exemption for persons over sixty-five. I would assume that this person could qualify by showing the same income qualification as required under the real property tax exemption provided to City residents. I understand that the income qualification is currently $12,025.00 - $15,025.00 per year per household. Normally, the taxpayer is asked to provide some form of identification and a copy of the previous years income tax return to qualify. Is the the basis upon which you would like to administer a senior citizen discount policy for non -property owners? Do you think it reasonable to have the Commission qualify persons? RWN:b1f Thank you for your attention to this matter. You ery truly, Rale, W. Nash City Att*rney "An Equal Opportunity Employer with an Affirmative Action Program" Cable Commission Thys Van Cort RECEIVED SEP 14 1989 NEW YORK STATE COMMISSION ON CABLE TELEVISION In the Matter of 89-189 Application of American Television and Communications Corporation for approval of the renewal of a cable television franchise for the City of Ithaca (Tompkins Co.) Initial Docket No. 10057 ) DOCKET NO. 30194 ) ) ) ) ) ORDER APPROVING RENEWAL (Adopted: February 1, 1989; Released: September 12, 1989) The above -captioned application was submitted by American Television and Communications Corporation ("ATC') on December 20, 1988. A copy of the application was served upon the municipality and notice of the application was published in the Commission's Weekly Bulletin on December 23, 1988. Comments in respect to certain aspects of the application have been received. The application seeks approval of a renewal of a franchise for the City of Ithaca. The renewed agreement is in the name of American Community Cablevision ("ACC"), a division of ATC. The previous franchise was for a term of ten years through January 20, 1988. The renewal was approved by the City Council of Ithaca on or about June 8, 1988 .following public proceedings. The term of the renewal is discussed infra, p. 2. The application is governed by Section 822 of the Executive Law. Section 822(1) provides, in part, that 'No...renewal...of any franchise. . .shall be effective without the prior approval of the Commission. Section 822(4) of the statute provides that "[t]he commission may approve the application contingent upon compliance with standards, terms or conditions set by the commission which it determines would not have been met by the proposed. . .renewal. . . ." Section 24.1 of the franchise provides that the terms and conditions of the franchise are subject to the approval of the commission." Applying the standards of Section 822 and the Commission's regulations, we have determined to grant the application upon terms and conditions as hereinafter set forth. Channel Capacity Section 12.1 of the franchise provides that "ACC shall operate and maintain in the City of Ithaca a cable communications system spaced to permit a minimum of 450 MHz operation, capable of using state-of-the-art converters." The company is also committed to Section 15.1 construct and maintain a mid -split 300 megahertz institutional network that will connect. . ." various educational and V -2- governmental buildings. The institutional network will include eight upstream and eight downstream channels. The requirement for a rebuild to a minimum 450 MHz immediately obviates the need to condition our approval herein upon the submission of a plan describing future improvements as we have done in other cases. (See, e.g., Peoples Cable Company, Order Approving Renewal, Docket No. 30652, released May 4, 1989, Order No. 89-060) We note, however, that the requirement for the upgrade and the timely completion thereof are material to our decision to approve this renewal for the maximum term at this time. Franchise Term Section 6.1 of the franchise provides that "[t]he City will request along with ACC that the New York State Commission on Cable Television waive its rules and permit the City to grant ACC a franchise for fifteen years. ...The term of the franchise shall be for a period of fifteen years, or such shorter term as approved by the State Commission on Cable Television, from the date of issuance of a certificate of confirmation of this franchise by the New York State Commission on Cable Television,...." Section 591.3(c)(2) of the Commission's rules provides that: "The term of [a renewal]. . .(including the terms of any options to renew exercisable by the franchisee) shall be not more than ten (10) years from the date the applicant's previously existing franchise expired; provided, however, that if a renewal is granted more than one year prior to the expiration of the existing franchise, the term of the renewed franchise shall be not more than eleven years from the date the renewal was granted." The stated reason for the fifteen year term is that the additional time is necessary to amortize the cost of the system rebuild which, as anticipated by the parties, will be extended throughout the numerous adjoining municipalities also served by ACC in Tompkins County.1 The issue of the extended term has generated comments from various individuals in the City of Ithaca. In three separate filings, the conimentors oppose a fifteen year term citing, among other things, the rapid and unpredictable advancement in cable television technology, an alleged dependence on the cable system by City residents for television viewing, past controversies between the City and the cable company over public access (and the access studio in particular) and the absence of any compelling reason for waiving the rule to permit a fifteen year renewal term. 1 In addition to the City of Ithaca, ACC currently holds franchises from eighteen municipalities in Tompkins and Tioga Counties. -3 - It is true that ACC is obligated by the renewal to spend several million dollars to rebuild its system serving the City and also to construct an institutional network. However, it is equally true that renewed franchises often require the enhancement or expansion of a cable system and the attendant capital investment._ Only in New York City has the Commission permitted franchises for a fixed term of 15 years and, there, only in connection with the initial construction of the systems. Upon review of all the facts and circumstances here, we agree with the commentors that a rebuild alone (and the cost thereof) is not a compelling reason to justify a fifteen year term. We will, however, recognize a term of ten years from the date of our approval rather than from the date the previous franchise expired. Other Matters Section 19.1 of the franchise provides for regulation of basic service rates on the basis of a showing already made by the City and agreed to by ACC that the system in the City is not subject to effective competition under the existing rules and regulations of the FCC.' This section includes maximum rates for basic service through 1992 with the provision for further increases each year thereafter equal to 5% or the consumer price index, whichever is higher. The franchise also provides that a "need - based" senior citizens discount of 10%..." be offered and, effective as of March 1, 1989, that "ACC will not charge customers for additional outlets or FM service." In Section 19.2, the company covenants that it will not bring or fund any lawsuit to obtain deregulation prior to March 1, 1991. Section 19.3 provides that the company may seek deregulation as of March 1, 1991. These rate provisions should be read in conjunction with Section 24.2 of the franchise which provides, in pertinent part, as follows: "...This franchise is subject to applicable federal and state law, including the Cable Communications Policy Act of 1984. Nothing contained in this franchise shall be construed so as to require the commission of any act contrary to such applicable federal and state law. In the event of any conflict between this Franchise and applicable federal and state law the latter shall apply. ACC's acceptance of this Franchise shall not constitute a waiver or relinquishment of any right it may have, now or hereafter, to seek judicial or other review of the validity, constitutionality or enforceability of any of its provisions." 2 The term basic service is not included within the terms defined in Section 1 of the franchise. However, the term "basic rate" is defined to mean "the rate charged for the lowest priced tier of service which at a minimum shall offer twelve channels including the delivery of broadcast channels. one access channel and FM service." (Emphasis added) -4 - Our approval of these various provisions concerning rates is granted to the extent they are consistent with the Cable Act. The franchise agreement also contains various and comprehensive provisions relative to the provision of access channels and services. Section 14.1(A) ,provides that "nine downstream channels shall be designated for public, governmental and educational access." Section 14.1(A)(3) provides that "(a]ny PEG access channels unused by the City three years after the rebuild is complete shall revert to ACC..." subject to return of the channel(s) by ACC on certain conditions. As a general matter, the access provisions comply with the minimum standards set forth in Section 595.4:91, the Commission's rules, as amended, effective September 8, 1988:_ �We note, however, ir,�u thatSection 14 3(D) `gfovides:that:,.'.'designated,'channels' shall not used .for thefr (promotion or.sale of commercial -products or -services, including advertising by., or,,on behalf�of.:candidates;;for.public. office.:",., Commission" rulesdo not preclude the use of'i access channels by candidates for public office. We also note that Section 14.2 requires the establishment of rules for public access and the filing of such rules with the Commission. We remind the parties that local rules must be consistent with the minimum standards contained in Section 595.4. Finally, the franchise contains a variety of provisions concerning subscriber and user rights, customer service standards and complaint procedures. Although these provisions, too, are generally consistent with existing Commission regulations concerning such matters (see 9 NYCRR Section 590.60 et seq.), we wish to make clear that in the event of a conflict with the Commission's regulations, the latter shall prescribe the minimum rights of subscribers and the minimum responsibility of the cable operator. THE COMMISSION ORDERS: 1. Pursuant to Section 822 of the Executive Law, the application of American • Television and Communications Corporation for the approval of the renewal of a franchise granted by the City of Ithaca to American Community Cablevision is hereby approved, subject to the terms and conditions hereinbefore set forth. Said renewal shall expire on February 1, 1999. 2. This Order does not in any way confer rights or privileges other than those granted in the underlying franchise and the certificate holder remains subject to the obligations imposed by Article 28 of the Executive Law, the underlying franchise and all applicable rules, regulations and orders of this Commission. Commissioners Participating: William B. Finneran, Chairman; John A. Gussow, Theodore E. Mulford, John A. Passidomo, Barbara T. Rochman, Commissioners. EA -467 (1/86) State of New York — State Board of Equalization and Assessment APPLICATION FOR PARTIAL TAX EXEMPTION FOR REAL PROPERTY OF AGED PERSONS APPLICATION MUST BE FILED EACH YEAR General Information and Instructions for completing this form are contained in Form EA -467 INS 1. Name and Phone No. of owner or owners of property (applicants) POST OFFICE ADDRESS DATE OF BIRTH SOCIAL SECURITY NO. a b c 2. Indicate documents submitted with application as proof of age of owners. (SEE INSTRUCTION NO. 2) ❑ BIRTH CERTIFICATE ❑ BAPTISMAL CERTIFICATE O FILED WITH PRIOR YEARS APPLICATION O OTHER (SPECIFY) . 3a. Description of property as it appears on the assessment roll. 3b. Location of property. OF COUNTY CITY - TOWN - VILLAGE SCHOOL DISTRICT 4. Date applicant(s) acquired ownership of property. (SEE INSTRUCTION NO. 4) 5. Indicate document submitted with application as proof of ownership. (SEE INSTRUCTION NO. 5) O DEED O MORTGAGE O PROOF FILED WITH PRIOR YEARS APPLICATION O OTHER (SPECIFY) 6. Do all the owners of the property presently reside on the premises? ❑ YES ❑ NO 6a. If Answer to 6 is NO, is an owner receiving medical care as an inpatient in a residential health care facility? 6b. If Answer is YES, specify name and location of the facility, if Answer is NO, explain. ❑ YES ❑ NO 7. Is any portion of the property used for other than residential purposes (farming, commercial business, vacant land, professional office etc.)? 0 YES 0 NO 7a. If Answer to 7 is YES, explain such use and describe the portion that is so used. 8. Income of each owner and spouse of each owner for the calendar year immediately preceding date of application MUST be set forth below (attach additional sheets, if necessary). See Instruction No. 8 for income to be included. (NOTE: Income does NOT include a return of capital, gifts/inheritances.) NAME OF OWNER OR OWNERS SOURCE OF INCOME AMOUNT OF INCOME a b c • NAME OF SPOUSE IF NOT OWNER OF PROPERTY SOURCE OF INCOME OF SPOUSE AMOUNT OF INCOME OF SPOUSE a b ' c Income of Owner(s) and Spouse(s) S 9a. Of the income specified in No. 8, how much, if any, was used to pay for an owner's care in a residential health care facility? (SEE INSTRUCTION NO. 9) (attach proof from facility of amount paid) 9b. Total Income of Owner(s) and Spouse(s) (No. 8 - No. 9a) 10. Did owner or spouse file a Federal or New York State Income Tax return for the preceding calendar year? CI YES 0 N If Answer is YES, attach copy of such return or -returns. (SEE INSTRUCTION NO. 10) 11. Does child (or children) including those of tenants or lessees, reside on property (SEE INSTRUCTION NO. 11) and attend a public school grades, kindergarten through 12? ❑ YES ❑. NO . If Answer is YES, show name and location of schools below. I certify that all statements made on this application are true and correct to the best of my belief and I understand that any willful false statement of material fact will be grounds for disqualification from further exemption for a period of five years and a fine of not more than S100.00 SIGNATURE (if more than one owner, all must sign) DATE SPACE BELOW FOR USE OF ASSESSOR DATE APPLICATION FILED EXEMPTION APPLIES TO TAXES LEVIED BY ❑ PROOF OF AGE SUBMITTED O PROOF OF OWNERSHIP SUBMITTED ❑ APPLICATION APPROVED ❑ APPLICATION DISAPPROVED State Board of Equalization and Assessment FORM EA -467 (Jan. 1986) (Name of County, City. Town. Village or School Dwstnctl SIGNATURE OF ASSESSOR I certify that all statements made on this application are true and correct to the best of my belief and I understand that any willful false statement of material fact will be grounds for disqualification from further exemption for a period of five years and a fine of not more than S100.00 SIGNATURE (if more than one owner, all must sign) DATE SPACE BELOW FOR USE OF ASSESSOR DATE APPLICATION FILED EXEMPTION APPLIES TO TAXES LEVIED BY ❑ PROOF OF AGE SUBMITTED O PROOF OF OWNERSHIP SUBMITTED ❑ APPLICATION APPROVED ❑ APPLICATION DISAPPROVED State Board of Equalization and Assessment FORM EA -467 (Jan. 1986) (Name of County, City. Town. Village or School Dwstnctl SIGNATURE OF ASSESSOR STATEMENT OF INCOME FOR AGED EXEMPTION . CITY/TOWN/VILLAGE TAX MAP NUMBER NAME OF OWNER OR OWNERS, ADDRESS PHONE NUMBER TOMPKINS COUNTY, N.Y. APPLICANT MUST CHECK ALL APPROPRIATE SOURCES OF INCOME AS LISTED BELOW FOR THE INCOME TAX YEAR OR THE CALENDAR YEAR IMMEDIATELY BEFORE DATE OF APPLICATION AND ENTER AMOUNTS. SOURCE OF INCOME (COMBINED INCOME OF SPOUSE AND/OR OWNERS) AMOUNT SOCIAL SECURITY (DO NOT INCLUDE S S I) YES NO $ SALARY OR WAGES, PART TIME EMPLOYMENT, . UNEMPLOYMENT INSURANCE YES NO $ INTEREST YES NO $ NON-TAXABLE INTEREST ON STATE AND LOCAL BONDS YES NO $ DIVIDENDS YES NO $ NET RENTS (ENCLOSE INCOME TAX OR EXPENSES) . . . . YES NO $ CAPITAL GAINS YES NO $ NET EARNINGS FROM BUSINESS OR PROFESSION YES NO $ NET INCOME FROM ESTATES OR TRUSTS YES NO $ NET FARM INCOME -YES NO $ MONIES RECEIVED FROM GOVERNMENTAL OR PRIVATE RETIREMENT OR PENSION PLANS YES NO $ -ALIMONY OR SUPPORT MONEY YES NO $ DISABILITY PAYMENT YES NO $ WORKMAN'S COMPENSATION, ETC YES NO $ TOTAL $ (PLEASE COMPLETE REVERSE SIDE) STATEMENT OF INCOME (CONTINUED) CHECK ALL APPROPRIATE SOURCES AS LISTED BELOW FOR THE INCOME TAX YEAR OR CALENDAR YEAR IMMEDIATELY BEFORE DATE OF APPLICATION AND ENTER AMOUNTS. SOURCE OF MONIES RECEIVED(SPOUSE AND/OR OWNER) GIFTS YES NO INHERITANCE YES NO FINANCIAL ASSISTANCE YES NO (EXCLUDING WELFARE) TOTAL THE ABOVE ITEMS ARE NOT CONSIDERED INCOME, DO NOT ADD THEM TO THE TOTAL ON THE FRONT OF THIS PAGE. SIGNATURE (IF MORE THAN ONE OWNER, ALL MUST SIGN). X X DATE DATE APPLICATION MUST BE FILED EACH YEAR ON OR BEFORE: MARCH 1ST IN THE CITY MARCH 1ST IN ALL TOWNS JANUARY 1ST IN VILLAGES ALL MUST BE FILED IN THE TOMPKINS COUNTY ASSESSMENT DEPARTMENT ADDRESS: Division of Assessment Court House Ithaca, New York 14850 LOCATION OF OFFICE: 128 E. Buffalo St., Ithaca, New York State of New York—State Board of Equalizadon and Assessment RENEWAL • APPLICATION FOR PARTIAL TAX EXEMPTION FOR REAL PROPERTY OF AGED PERSONS APPLICATION MUST BE FILED EACH YEAR NOTICE The real property described on the reverse side of this form was granted a partial exemption from taxation pursuant ,to. section 467 of the Real Property Tax .Law on thelatest.completed assessment roll.- An annual, renewal application must.be filed in the office of, the city, town,or village assessor on or before, the appropriate taxablestatus. date if you wish this exemption to be continued:- Although some assessing units may have adopted a local law. allowing renewal applications to be filed after taxable status date, you should attempt to file the renewal application onor before such date;,After you have completedand. filed this renewal application (items 1, 2 and 3), and the assessor determines_that.you,continue to qualify, an exemption will be' allowed on the next assessment roll (to be preparedfollowingthe appropriate taxable -status date). The date of taxable status in most towns is March 1. In the county of Nassau, taxable status date is May 1. In the counties of Erie, Suffolk and Westchester taxable status date is June 1. In cities such date is determined from charter provisions (consult city clerk or assessor). Taxable status date for most villages is January 1, but the village clerk should be consulted for variations. For further information regarding completion of the application, please contact your city, town or village assessor. 1. Since filing your application last year, fully describe in the space provided below any change in: a. title to the property (i.e., due to death, addition or elimination of owner). b. legal residence or occupancy of the property (i.e., confinement of owner in hospital or nursing home). c. use of property for other than residential purposes (i.e., star:, office, farm). d. also state below whether any children of owners, tenants or lessees residing on premises attend public school grades -•kindergarten through twelve. 0 Check here if there has been no change in items la, b, c, and d described above. Explanation of changes that have occurred as indicated in Question 1 (attach additional sheets if necessary) 2a. Income of each owner and spouse for the calendar year immediately preceding date of application MUST be set forth in the chart provided on the back of this form (attach copy of Federal or New York State income taxreturn for preceding year). Income from all sources (except gifts [e.g., welfarepayments and supplemental security income] and inheritances) must be reported. Income includes all social security payments, salary and Wages- (including bonuses), interest (including nontaxable interest on state or local bonds), total dividends, net earnings from farming, rentals, business or profession (including amounts claimed as depreciation for income tax purposes), income from estates or trusts, gains from sales and exchanges, the total amount received from governmental or private retirement or pension plans, annuity payments;(excluding amounts representing .. a return of capital), alimony or support money, unemployment insurance payments, disability payments, workers' compensation, etc: However.- income received by an owner who is confined in a residential health care facility is not considered income to the extent it does not exceed the amount paid by such owner, spouse or co-owner for such care at the facility. (OVER) 2a. (cnt'd) Names of owner(s) (and spouse if not owner of property) Source of Income Amount of Income Income of Owner(s) and Spouse(s) 2b. Of the income specified in No. 2a, how much, if any, was used to pay for an owner's care in a residential health care facility? (attach proof from the facility of .amount paid) 2c. Total income of owner(s) and spouse(s) (No. 2a — No. 2b) 3. CERTIFICATION I certify that all statements made on this application are true and correct to the best of understand that any wilful false statement of material fact willbe grounds for disqualificatic exemption for a period of five years and a fine of not more than $100.00. my belief and I n from further SIGNATURE (if more than one °owner, all must sign) - Social Security Number Marital Status Phone No. Date I D rn z * r > r 0 D -I 0 Z -n o w c H co 3 vVI . e,.� = = C o . o = o vi s :Xn T 13 y a as <" ° m g S.' 0: �.. $ e r, SPACE BELOW FOR USE OF ASSESSOR Name of owner(s) of r ost Office Address property (applicants) H c 0m xi m o m1 rn0 Co "m Z 33 Z0 -I *C 3 °' O T 0 > z co D CD Zc�'i� o CA m co WI —4Z t. t. g ° z K _+ < F D m s p c P o in a _ T > x -o. > m 13 - Kr r- 44'> 0 0 .4 � ZZ Z 13 ,13 0 D m 33 `e 13 0 -4 37 < m CI D m r < p CO D rn z * r > r 0 D -I 0 Z -n o w c H co 3 vVI . e,.� = = C o . o = o vi s :Xn T 13 y a as <" ° m g S.' 0: �.. $ e r, SPACE BELOW FOR USE OF ASSESSOR Name of owner(s) of r ost Office Address property (applicants) H 04. • imely alter- scind t the 58-a. REAL -PROPERTY' TAX LAW the alternative veterans exemption.:•8 Op.Counsel SBEA No. 72. • 6.• Merchant marine ! : :.,% • Service in the Merchant Marine does not qualify an individual as a veteran for purposes of the alternative veterans ex. • emption. • 8 Op.Counsel SBEA No. 88:; duty 7. Qualifying residential real property for "Qualifying residential real property";' for for purposes of the alternative veterans ow- exemption is limited to the primary resit„ 'vat- dence of the otherwise eligible applicant,('. per:, 8 Op. Counsel S.B.E.A. 115. , ;.3' utyOp8.. Veterans ±j`i Op.' �A person who received an honorable discharge in one war but who was dis charged under other than honorable con-, ter ditions from a later enlistment should. ans nonetheless be considered a. veteran for f; ed- . purposes of the alternative veterans ex-; sel • emption., 8 Op. Counsel S.B.E.A. 103. • 9. Election between exemptions • • A veteran who is also the unremarried a surviving spouse of another veteran may ute ' receive but one veterans exemption. 8 for• Op. Counsel S.B.E.A. 98. , • • ly disabled References of Decisions protection because proportion of clergy- man's taxes exempted by statute varied according to assessment system in each locality, district court was required to - certify such fact to New York's Attor- ney General and permit state to inter- vene and present evidence and argue constitutional. question. Merrill v. Town of Addison, C.A.2 (N.Y.) 1985, 763 F.2d 80. - 11 of volunteer firemen f Decisions REAL PROPERTY TAX LAW § 466.. Volunteer firemen .and fire companies in villages „.'s''`" ` ' Notes of Decisions Persons entitled to exemption— an active volunteer fireman and eligible • Generally to receive an exemption from real prop • - A person subject to call for firefight erty taxes under this section. 7 Op. ing or rescue squad duty, without an Counsel SBEA No. 114. option of whether or not to respond, is • 467. Persons sixty-five years of age or over "1. (a) Real property owned by one or more persons, each of whom is sixty-five years of age or over, or real property owned by husband and wife, one of whom is sixty-five years of age or over, shall be exempt from taxation by any municipal corporation in which located to the extent of fifty per centum of the assessed valuation thereof, provided the governing board of such municipality; after public hearing, adopts a local law, ordinance, or resolution providing therefor. .• , (b) Any local law, ordinance or resolution adopted pursuant to paragraph (a) , of • this subdivision may be amended, or a local law, • ordinance or ,resolution may be adopted, to provide an exemption so as to increase the maximum income eligibility level of such municipal corporation as provided in subdivision three of this section (represented in the hereinbelow schedule ,as: M), to the extent provided in the following schedule: § 467 PERCENTAGE ASSESSED VALUATION ANNUAL INCOME EXEMPT FROM 'TAXATION More than (M) but 45 per centum less than (M + $500) (M + $500 or more) but 40 per centum less than (M + $1,000) (M . + $1,000 or more) but 35 per centum less than (M + $1,500) (M + $1,500 or more) but 30 per centum less than (M + $2,000) -(M .+ $2,000 or more) but 25 per centum ' less than (M + $2,500) (M + $2,500 or more) but 20 per centum ' less than (M + $3,000) (c) Any exemption provided by this section shall be computed after all other partial exemptions allowed by law have been subtracted from the total amount assessed. (d) The real property tax exemption on real property owned by husband and wife, one of whom is sixty-five years of age or over, once granted, shall not be rescinded by any municipal corporation solely because of the death of the older spouse so long as the surviving spouse is at least sixty-two years of age. [See main volume for text of 2] • 3. No exemption shall be granted (a) if the income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption exceeds the sum of three thousand dollars, or such other sum not less than three thousand dollars nor more ;:than twelve thousand twenty-five dollars as may be provided by the local ;•law, ordinance or resolution adopted pursuant to this section. Income tax sessments to the same extent as proper, ties exempt from taxation pursuant to one of the sections listed in section 490.1 7 Op. Counsel SBEA No. 103. 54. 4,1e: •1: y!ri az § 467 uJ y�+4 REAL PROPERTY TAX LA kREAL PROPERTY TAX LAW such portion shall be subject to taxation and shall be entitled to the exemption provided by 1j '(d) unless the real property is the legal ree ner or by all of year shall mean the twelve month period for which the owner or owners filed a federal personal income tax return, or if no such return is filed, the calendar year. 1 d Where title is vested in either the husband or the wife, thow their combined'income may not exceed such sum. Such income shall ;whole or in part by e include social security and retirement benefits, interest, dividends, total,provided that an owner who is absent while re gain from the sale or exchange of a capital asset which may be offset by a i an` inpatient of a residential healthbla. hes re fs loss from the sale or exchange of a capital asset in the same income : ':twenty-eight hundred one of the pof tl year, net rental income, salary or earnings, and net income from self -en remain a legal resident and n occupant i ployment, but shall not include a return of capital, gifts or inheritances. In :and income accruing to aid by such shall be, al computing net rental income and net income from self-employment 'no :it exceeds the amount paid f h that dt depreciation deduction shall be allowed for the exhaustion, wear and tear of real or personal. property held for the production of income; s• • (b) unless the title of the property shall have been vested in the owner or one of the owners of the property for at least twenty-four consecutive'',; 1 months prior to the date of making application for exemption, provided,i. however, that in the event of the death of either a husband or wife in' whose name title of the property shall have been vested at the time of` death and then becomes vested solely in the survivor by virtue of devise by.; or descent from the deceased husband or wife, the time of ownership of the property by the deceased husband or wife shall be deemed also a time of ownership by the survivor and such ownership shall be deemed continuous. • for the purposes of computing such period of twenty-four consecutive'' months In the event of.a transfer by either a husband or wife to the other' the facility; and provide otherthan the property is not occupied by (,owner. (See main volume for. te: the provisions of su 8. Notwithstanding section, the local governing body of a city, ' 'the power to assess may adopt a local la, assessors of such city, town, village or cot ;renewal of exemptions pursuant ntthto thisin e Such local law shall provide tovners, of property whichhas received section ton the preceding assessment roll fai Y. pursuant to' this section on or before taxi spouse o a or par o e f 11 t f the title to the property, owners the time of ownership of ' may file the ap lication, executed the property by the transferor spouse shall be deemed also a time of ! ';`•fled on or before the taxable statu• s date, ownership by the transferee spouse and such ownership shall be deemed; continuous for the purposes of computing such period of twenty-four consecutive months: Where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceeding, except a tax sale, the period of ownership of the former property shall be combined with the period of ownership of the property for which application is made for exemption and such periods of ownership shall be deemed to be consecutive for purposes of this section. Where a residence is sold and replaced with; another within one year and both residences are within the state, the period of ownership of both properties shall be deemed consecutive for purposes of the exemption from taxation by a municipality within the state granting such exemption. Where the owner or owners transfer title to property which •as of the date of transfer was exempt from taxation under the provisions of this section, the reacquisition of title by such owner or owners within nine months of the date of transfer shall be deemed to satisfy the requirement of this paragraph that the title of the property shall have been vested in the owner or one of the owners for such period of twenty-four consecutive months. Where, upon or subsequent to the death of an owner. or owners, title to property which as of the date of such death was exempt: from taxation under such provisions, becomes vested, by virtue of devise or, descent from the deceased owner or owners, or by transfer by any other means within nine months after such death, solely in a person or persons who, at the time of such death, maintained such property as a primary residence, the requirement of this paragraph that the title of the property shall have been vested in the owner or one of the owners for such period of twenty-four consecutive months shall be deemed satisfied; (c) unless the property is used exclusively for residential purposes, provided, however, that in the event any portion of such property is not so used exclusively for residential purposes but is used for other purposes, 56 1 the date for the hearing of complam . (As amended L.1984, c. 534, § 1; L.1985, c. L.1988, c. 298, § 1.) 1988 Amendment. Subd. 8, par. (b). L.1988, c. 298, § 1, eff. July 25, 8, added .provisions relating to reacquisi- tion of title to property exempt as of date of transfer, and to vesting of title to exempt property in one who main- tained it as a primary residence at time of owner's death. 1986 Amendment. Subd. 3, par. (a). L.1986, c. 756, § 1, eff. Aug. 2, 1986, in the opening f i thou- sand twenty-five ve dollars" for "ten thou- sand sand five hundred dollars". 1985 Amendment eff.Subd.d1, 2, par. (a). L.1985, c. 440, §1986, rovisions in part redesignated former p as par. (c). 1, Subd. 1, par. (b). L.1985, c. 440, § eff. Jan. 2, 1986, added par. (b) and redesignated former par. (b) X4 d). § 1, Subd. 1, par. (c). L.1985, c, 0,§former, eff. Jan. 2, 1986, redesign ar.substitut- ing as(c), therein "Any exemption provided by this section" for "Such exemption". 1 Subd. 1, par. (d). L.1985, c. 440,§§, former, 'L?''• eff. Jan. 2, 1986, redesign ated par. (b) as (d). ii? 49A McKinney §§ 1 to 499-3 1999 P.P. S' eff. eve eve wh in cot an an be ex re ti o1 ft lc n it • REAL PROPERTY 'TAX LAW Month period for which the owner or owners}' tax return, or if no such return is filed, the vested in either the husband or the wife, of exceed '• such sum:' Such income shat k tirement benefits, interest, dividends, total l of a capital asset which may be offset by a of a capital asset in the same income tax; or earnings, and net income from self -em - a return of capital, gifts_ or inheritances. In and net income from self-employment 'no: allowed for the exhaustion, wear and tear, Id for the production of income; )erty shall have been vested in the owner or' )erty•for at least twenty-four consecutive aking application for exemption, provided, the death of either a husband or wife in rty shall have been vested at the time of •• solely in the survivor by virtue of devise by sband or wife, the time of ownership of the °;a nd or wife shall be deemed also a time of.; uch ownership 'shall be deemed continuous:. such period. of • twenty-four consecutive i er by'either a'husband or wife to the other:,f to the property; the time of ownership of ' spouse shall be deemed- also a time of use and such ownership shall be deemed computing such period of twenty-four 1perty of the owner or owners has been erly owned by such owner or owners and er involuntary proceeding, except a tax. e former property shall be combined with roperty for which application is made for nership shall be deemed to be consecutive ere a residence is sold and replaced with . residences are within the state, the period hall be deemed consecutive for purposes r a municipality within the state granting er or owners transfer title to property ' r was exempt from taxation under the ' luisition' of title by such owner or owners. transfer shall be deemed to satisfy the the title of the property shall have been owners for such period of twenty-four •� or subsequent to the death of an owner: - as of the date of such death was exempt s, becomes vested, by virtue of devise or, or owners, or by transfer by 'any other ich death, solely in a person or persons naintained such property as a primary paragraph that the title of the property or one of the owners for such period of all bedeemed satisfied; ' exclusively for residential purposes, t any portion of such property is not so . rposes but is used for other purposes; 56 REAL PROPERTY TAX LAW § 467 such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section; (d) unless the real. property p party is the legal residence of and is occupied in Whole or in part by the owner or by all of the owners of the property, provided that an owner who is absent while receiving health-related care as. an inpatient of a residential health care facility, as defined in section twenty-eight hundred one of the public health law, shall be deemed to remain a legal resident and an occupant of the property while so confined and income accruing to that person shall be income only to the extent that it exceeds the amount paid by such owner, spouse, or co-owner for care in the facility; and provided further, that during such confinement such property is not occupied by other than the spouse or co-owner of such owner. • [See main volume for text of 4 to 7] 8. Notwithstanding the provisions of subdivisions five and six of this section, the local governing body of a city, town, village or county having the power to assess may adopt a local law authorizing the assessor or assessors of such city, town, village or county to accept applications for renewal of exemptions pursuant to this section after taxable status date. Such local law shall provide that in the event the owner, or all of the owners, of property which has received an exemption pursuant to this section on the preceding assessment roll fail to file the application required pursuant to this section on or before taxable status date such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the assessor on or before the date for the hearing of complaints. (As amended L.1984, c. 534, § 1; L.1985, c. 440, §§ 1, 2; L.1986, c. 756, § 1; L1988, c. 298, § 1.) 1988 Amendment. Subd. 3, par. (b). L.1988, c. 298, § 1, eff. July 25, 1988, added provisions relating to reacquisi- tion of title to property exempt as of date of transfer, and to vesting of title to exempt property in one who main- tained it as a primary residence at time of owner's death. 1986 Amendment. Subd. 8, par. (a). L.1986, c. 756, § 1, eff. Aug. 2, 1986, in the opening cl. substituted "twelve thou- sand twenty-five dollars" for "ten thou- sand five hundred dollars". 1985 Amendment. Subd. 1, par. (a). L.1985, c. 440, § 1, eff. Jan. 2, 1986, redesignated former provisions in part as par. (c). Subd. 1, par. (b). L.1985, c. 440, § 1, eff. Jan. 2, 1986, added par. (b) and . redesignated former par. (b) as (d). Subd. 1, par. (c). L1985, c, 440, § 1, eff. Jan. 2, 1986, redesignated former provisions in part as par. (c), substitut- ing therein "Any exemption provided by this section" for "Such exemption". Subd. 1, par. (d). L1985, c. 440, § 1, eff. Jan. 2, 1986, redesignated former par. (b) as (d). 49A McKinney ¢61 to 499-3 198811.P. 57 Subd. 3, par. (b). L.1985, c. 440, § 2, eff. Jan. 2, 1985, substituted ". • In the event" for "provided further, that in the event" and "Where property of the own- er" for "and provided further that where property of the owner"; inserted in sentence beginning "In the event" a comma following "title to the property"; and revised the text deeming the sale and purchase of residential property to be in the same continued ownership for exemption purposes when the sold and replacement property is located within the state to cover previous declarations of continued ownership and exemption from taxation by a municipality when located in the same assessing unit or municipality or when in the same assess- ing unit but in different school districts. Subd. 3, par. (c). L.1985, c. 440, § 2, eff. Jan. 2, 1986, inserted proviso follow- ing "residential purposes". Subd. 3, par. (d). L.1985, c. 440, § 2, eff. Jan. 2, 1986, inserted proviso follow- ing "owners of the property". 1984 Amendment. Subd. 8. L.1984, c. 534, § 1, eff. July 27, 1984, added subd. 8. § 467 Effective Date of Amendment by L.1986, c. 756; Applicability. Section 3 of L.1986, c. 756, provided: "This act [amending this section] shall take effect immediately [Aug. 2, 1986] and shall ap- ply to assessment rolls prepared on the basis of taxable status dates occurring on or after January first, nineteen hun- dred eighty-six." ' Effective Date of 1985 Amendment; Applicability. Section 5 of L.1985, c. 440, provided: "This act [amending this section repealing section 467-d, and en- acting provisions set out as notes under this section] shall take effect on the second day of January [Jan. 2, 1986] next succeeding the date on which it shall have become a law [July 19, 1985] and shall apply to assessment rolls pre- pared on the basis of a taxable status date occurring on or after such date." Local Laws Adopted or Amended in 1986. Section 2 of L.1986, c. 756, provid- ed: "Notwithstanding any provision of law to the contrary, if, in the year nine- teen hundred eighty-six, the governing body of a municipality, on and after the effective date of this act [Aug. 2, 1986], amends or adopts a local law, ordinance or resolution pursuant to section four hundred sixty-seven of the real property tax law, as amended by this act [L.1986 c. 756], which establishes maximum in- come eligibility at more than ten thou- sand five hundred dollars, pursuant to paragraph (a) of subdivision three of such section, and such amendment or adoption is subsequent to the taxable status date of such municipality and within ninety days thereof, for the tax- able year to which such taxable status date is applicable the following provi- sions rov -sions shall govern the granting of an . exemption under such section, notwith- standing any contrary provisions of such section: "(1) the assessing authorities shall within five days after the adoption of such local law, ordinance or resolution prepare forms for an exemption pursu- ant to such section; "(2) applicants may file for such ex- emption on such forms until the comple- tion of the municipality's assessment roll as set forth in section five hundred six- teen of the real property tax law or any local law, ordinance or resolution relat- ing to the completion of assessment rolls which legally supersedes such section; "(3) an application form filed on or before the date of such completion of 58 REAL PROPERTY TAX LA the assessment roll shall be conside by the assessor, and if approved, th assessor shall enter such exemption on the assessment roll as finally completed and filed; "(4) in the event that an applicant has filed an application as provided in this section, and said • application has been denied, and such applicant files a corn- -plaint, the board of assessment review, at an adjourned hearing, shall receive and hear such complaint, or if it has completed its hearings before such appli- cation was denied then it shall reopen its hearings for such purposes, and shall remain open as necessary until the final completion of the roll pursuant to sec- tion five hundred sixteen of the real property tax law or any local law, ordi•' • nance or resolution which legally super sedes such section; "(5) upon such amendment or adop,. tion, the local governing body of the; municipality shall notify the area agency, on aging within the county wherein such, municipality is located of its action or if, there be no such area agency on aging,'., such notice shall be sent to the state' office for the aging; "(6) each such area agency on aging or the state office for the aging, as the: case may be, shall cause notice of such. amendment or adoption to be disseminat- ed by the news media and other means to senior citizens in the appropriate mu- nicipality; and • "(7) the provisions for filing applica- tions and the hearing of complaints pro-'. vided for in this section shall expire Jan- uary first, nineteen hundred eighty-sev- en." Local Law, Ordinance or Resolution. Section 4 of L.1985, c. 440, eff. Jan. 2, 1986, provided: "The provisions of this chapter [amending this section, repeal- ing section 467-d and enacting provi- sions set out as notes under this section] shall not affect or impair the validity or operation of any local law, ordinance or resolution adopted pursuant to section four hundred sixty-seven or four hun- dred sixty -seven -d of the real property tax law as such sections existed immedi- ately prior to the effective date of this act [eff. Jan. 2, 1986]. For the purposes of actions or proceedings which may or have been taken or rights which may or have been granted or obtained thereun- der, such sections of such local laws, ordinances or resolutions shall continue in force and effect as fully and to the same extent as if such sections of the. REAL PROPERTY TAX LAW real property " tax law had not been s amended or repealed until such time as d Notes of De 1. Local law, ordinance or resolution • Although a local law granting a par- tial exemption from real property tax for persons sixty five or older may not be amended or superseded by the adoption of subsequent resolutions increasing the maximum income specified therein as a condition for eligibility, such increases may be ratified by local law. Op.State Compt. 84-26. ' A municipal corporation may not adopt an aged exemption sliding scale formula which differs from that set forth in section 467 of the RPTL. 8 Op.Counsel S.B.E.A. 120. 25. Applications for exemption—Gen- erally Where a municipality granting the aged exemption or sliding scale aged exemption adopts a local .law to permit applicants seeking renewal of such ex- emption to file an 'application after tax- able status date but before the date the board of assessment review meets to hear assessment complaints, the asses- sor. must petition (form EA -552) the §, 467-b. Tax abatement for rent -con occupied by senior citizens 1. Definitions. As used in this sec [See main volurr b. "Head of the household" means age or older and is entitled to the pose a . dwelling unit; c. "Income" means income from income and social security taxes and it benefits, supplemental security into public assistance benefits, interest, di earnings, and new income from self -en or inheritances, or increases in bene: security act 1 which take effect after household receiving benefits hereund the household or any other member c [See main volume 2. The governing body of any mi rized and empowered to adopt, after provisions of this section, a local law, the abatement of taxes of said mu property containing a dwelling uni' following amounts: (a) where the hea monthly allowance for shelter purs 5 • REAL PROPERTY TAX LAW endment by ' the assessment roll shall be considered y. Section 3 by • the assessor, and if approved, the : "This act assessor shall enter such exemption on Il take effect the assessment roll as finally completed and shall ap- . and filed; • Pared on the "(4) in the event that an applicant has" es occurring filed an application as provided in this ineteen hun- ' section, and said . application has been denied, and such applicant files a com= mendment; :plaint, the board of assessment review,' f L.1985, c. - at an adjourned hearing, shall receive; ending this and hear such complaint, or if it has; -d, and en- completed its hearings before such applil notes under cation was denied then it shall reopen its ect on the hearings for such purposes, and shall . 2, 1986] remain open as necessary until the final n which it • completion of the roll pursuant to sec - y 19, 1985] tion five hundred sixteen of the real t rolls pre- property tax law or any local law, ordi ble status • nance or resolution which legally super-•• uch date." , sedes such section; mended in " "(5) upon such amendment or adop 56, provid- tion, the local governing body of the municipality shall notify the area agency, a vision ofon aging within the county wherein such, year nine- municipality is located of its action or if, governing ' there be no such area agency on aging, I after the ' such notice shall be sent to the state . 2, 1986], ' • office for the aging; ordinance • ' "(6) each such area agency on aging tion four or the state office for theaging, a gthe i property case may be, shall cause notice of such.' et [L.1986 amendment or adoption to be disseminat- iimum in- ed by the news media and other means ten thou- to seniorcitizens in the appropriate mu rsuant to , nicipality; and • three of ment or . "(7) the provisions for filing applica- 1 taxable tions and the hearing of complaints pro- ' vided for in this section shall expire Jan- ility and the tax- uary first, nineteen hundred eighty-sev- „ le status en. g provi- g of an • notwith- of such s shall ption of solution i pursu- uch ex comple- ent roll red six - or any n relat- nt rolls section; on or tion of 58 Local Law, Ordinance or Resolution. Section 4 of L.1985, c. 440, eff. Jan. 2, 1986, provided: "The provisions of this chapter [amending this section, repeal- ing section 467-d and enacting provi- sions set out as notes under this section] shall not affect or impair the validity or operation of any local law, ordinance or resolution adopted pursuant to section four hundred sixty-seven or four hun- dred sixty -seven -d of the real property tax law as such sections existed immedi- ately prior to the effective date of this act [eff. Jan. 2, 1986]. For the purposes of actions or proceedings which may or have been taken or rights which may or have been granted or obtained thereun- der, such sections of such local laws, ordinances or resolutions shall continue in force and effect as fully and to the same extent as if such sections of the REAL PROPERTY TAX LAW real property tax law had not been amended or repealed until such time as Notes of 1. Local law, ordinance or resolution Although a local law granting a par- tial exemption from real property tax for persons sixty five or older may not be amended or superseded by the adoption of subsequent resolutions increasing the maximum income specified therein as a condition for eligibility, such increases may be ratified by Local law. Op.State Compt. 84-26. A municipal corporation may not adopt an aged exemption sliding scale formula which differs from that set forth in section 467 of the RPTL. 8 Op.Counsel S.B.E.A. 120. 25. Applications for exemption—Gen- erally Where a municipality granting the aged exemption or sliding scale aged exemption adopts a local law to permit applicants seeking renewal of such ex- emption to file an application after tax- able status date but before the date the board of assessment review meets to hear assessment complaints, the asses - son must petition (form EA -552) the § 467-b such local law, ordinance or resolution is duly amended or repealed." Decisions board of assessment review to accept the application. This procedure must be followed even if the assessor receives the application before the tentative as- sessment roll is filed. 8 Op. Counsel SBEA No. 7. 33. Residency and occupancy require- ments—Generally Town acted arbitrarily and capricious- ly in limiting property owner's age ex- emption from real property taxation to 3.2 -acre portion of property where en- tire 79 -acre parcel of property was be- ing used as residence. Neuner v. Town of New Windsor, 1987, 130 A.D.2d 637, 515 N.Y.S.2d 563. 45. Public hearing When a school district proposes to adopt or amend a resolution with respect to the aged exemption, it must publish notice of a hearing five days prior to its meeting, in addition to the mailing and posting of notice as otherwise required by the Public Officers Law. 8 Op.Coun- sel SBEA No. 84. _ §,467-b. Tax abatement for rent -controlled and rent regulated property occupied by senior citizens 1. Definitions. As used in this section: [See main volume for text of a] b. "Head of the household" means a person who is sixty-two years of age or older and is entitled to the possession or to the use or occupancy of a dwelling unit; c. "Income" means income from all sources after deduction of all income and social security taxes and includes social security and retirement benefits, supplemental security income and additional state payments, public assistance benefits, interest, dividends, net rental income, salary or earnings, and new income from self-employment, but shall not include gifts or inheritances, or increases in benefits accorded pursuant to the social security act 1 which take effect after the date of eligibility of head of the household receiving benefits hereunder whether received by the head of the household or any other member of the household; [See main volume for text ofd to f] 2. The governing body of any municipal corporation is hereby autho- rized and empowered to adopt, after public hearing, in accordance with the provisions of this section, a local law, ordinance or resolution providing for the abatement of taxes of said municipal corporation imposed on real property containing a dwelling unit as defined herein by one of the following amounts: (a) where the head of the household does not receive a monthly allowance for shelter pursuant to the social services law, an 59 • § 467-b REAL PROPERTY TAX LAW REAL PROPERTY TAX LAW amount not in excess of that portion of any increase in maximum rent ori legal regulated rent which causes such maximum rent or legal regulated. rent to exceed one-third of the combined income of all members of the household; or (b) where the head of the household receives a monthly allowance for shelter pursuant to the social services law, an amount not in excess of that' portion of any increase in maximum rent or legal regulated rent, which is not covered by the maximum allowance for shelter which such person is entitled to receive pursuant to the social services law. 3. Any such local law, ordinance or resolution shall provide that: a. no tax abatement shall be granted if the combined income of all members of the household for the income tax year immediately preceding the date of making application exceeds four thousand dollars, or such other sum not more than fifteen thousand dollars as may be provided by the local. law, ordinance or resolution adopted pursuant to this section, provided that when the head of the household retires before the commencement of such - year and the date of filing the application, the income for such year may be' adjusted by excluding salary or earnings and projecting his retirement, income over the entire period of such year. b. upon issuance of a tax abatement certificate as provided in subdivi- sion four of this section, the amount set forth in said certificate shall be• deducted from the legal maximum rent or legal regulated rent chargeable for a dwelling unit of a head of the household. • i c. notwithstanding any other provision of law, when a head of the household to whom a then current, valid tax abatement certificate has been issued moves his principal residence from one dwelling unit to a subsequent' dwelling unit located within the same municipal corporation, the head of the household may apply for a tax abatement certificate relating to the subsequent dwelling unit, and such certificate may provide that the head of, the household shall be exempt from paying that portion of the maximum rent or legal regulated rent for the subsequent dwelling unit which is the least of the. following: (1) the amount by which the rent for the subsequent dwelling unit exceeds the last rent, as reduced, which the head of the household was required to actually pay in the original dwelling unit; (2) the last amount deducted from the maximum rent or legal regulated" rent pursuant to this section in the original dwelling unit; or (1) the amount by which the �t exceeds the last rent, as so reduc required to actually pay in the or (2) the most recent amount so c • regulated rent in the original dwi (3) where the head of the housel for shelter pursuant to the socia maximum rent or legal regulate exceeds one-third of the combine( e. notwithstanding any other subject to regulation under the t or the rent stabilization law of 1 order of the city rent agency f household who held a valid senio the time of such reclassification order under the appropriate law been eligible and entitled to, not dwelling unit and the tenant shal to the extent to which he wa exempted at the time of the inti tion of the dwelling unit inch granted pursuant to subparagral section Y51-5.0 of the administr, extent that it is not predicated category as provided for in sub] paragraph. (1) A head of the household the time of the rent increase regulation under the emergent stabilization law of the city of N the other law, may be issued a appropriate law exempting the 1 extent to which he would have but for the fact of reclassificati( from the rent increase granted one of subdivision g of section city of New York to the ex improvement or addition in a ca (e), (f), (g), (h) or (i) of such pa (2) Application for an exemp from the date of the rent incres of the effective date of this p: increase exemption order shall rent increase and reclassifica pursuant to such rent increase f. notwithstanding any othi head of the household holds a after the effective date of this the combined income of all me exceeds twenty percent of suc household's last approved appl renewal thereof, such head o year after the issuance or rem for a redetermination of the such amount shall be redetE (3) where the head of the household does not receive a monthly allowance for shelter pursuant to the social services law, the amount by which the maximum rent or legal regulated rent of the subsequent dwelling unit exceeds one-third of the combined income of all members of the household. d. notwithstanding any other provision of law, when a head of the household to whom a then current, valid tax abatement certificate has been issued moves his principal residence from one dwelling unit subject to the provisions of articles II, IV, V or XI of the private housing finance law to a subsequent dwelling unit subject to either the local emergency housing rent control law 2 or to the emergency tenant protection act of nineteen seventy-four which is located within the same municipal corporation, the head of the household may apply for a tax abatement certificate relating to the subsequent dwelling unit, and such certificate may provide that the head of the household shall be exempt from paying that portion of the , maximum rent or legal regulated rent for the subsequent dwelling unit which is the least of the following: 60 REAL PROPERTY TAX LAW, that portion of any increase in maximum rent or (1) the amount by which the rent for the subsequent dwelling unit h causes such maximum rent or legal regolated, exceeds the last rent, as so reduced, which the head of the household was of the combined income of all members of the required to actually pay in the original dwelling unit; the household receives a monthly allowance for (2) the most recent amount so deducted from the maximum rent or legal 'cial services law, an amount not in excess of that ti regulated rent in the original dwelling unit; maximum rent or legal regulated rent which is? (3) where the head of the household does not receive a monthly allowance REAL PROPERTY TAX LAW § 467-b for shelter pursuant to the social services law, the amount by which the f. maximum rent or legal regulated rent of the subsequent dwelling unit exceeds one-third of the combined income of all members of the household. e.. notwithstanding any other provision of law, when a dwelling unit subject to regulation under the New York city rent and rehabilitation law or the rent stabilization law of the city of New York 3 is reclassified by order of the city rent agency subject to the other law, a head of the household who held a valid senior citizen rent increase exemption order at the time of such reclassification may be issued a rent increase exemption order under the appropriate law continuing the exemption he would have .been eligible and entitled to, notwithstanding such reclassification ofsuch dwelling unit and the tenant shall be exempt from paying the rent increase to the extent to which he was otherwise eligible and entitled to be exempted at the time of the increase but for the fact of such reclassifica- tion of the dwelling unit including exemption from the rent increase granted pursuant to subparagraph (m) of paragraph one of subdivision g of section Y51-5.0 of the administrative code of the city of New York 3 to the extent that it is not predicated upon any improvement or addition in a category as provided for in subparagraph (d), (e), (f), (g), (h) or (i) of such paragraph. (1) A head of the household who is otherwise eligible for exemption at the time of the rent increase and resides in a dwelling unit subject to regulation under the emergency housing rent control law or the rent stabilization law of the city of New York which has been reclassified under the other law, may be issued a rent increase exemption order under the appropriate law exempting the tenant from paying the rent increase to the extent to which he would have been eligible and entitled to be exempted • but for the fact of reclassification of the dwelling units including exemption from the rent increase granted pursuant to subparagraph (m) of paragraph one of subdivision g of section Y51-5.0 of the administrative code of the city of New York to the extent that it is not predicated upon any improvement or addition in a category as provided for in subparagraph (d), (e), (f), (g), (h) or (i) of such paragraph. (2) Application for an exemption order shall be made within ninety days • from the date of the rent increase and reclassification or within ninety days of the effective date of this paragraph,4 whichever is later, and the rent increase exemption order shall take effect as of the effective date of the rent increase and reclassification including any retroactive increments pursuant to such rent increase. f. notwithstanding any other provision of law to the contrary, where a head of the household holds a current, valid tax abatement certificate and, after the effective date of this paragraph, there is a permanent decrease in the combined income of all members of the household in an amount which exceeds twenty percent of such income as represented in such head of the household's last approved application for a tax abatement certificate or for renewal thereof, such head of the household may, upon renewal or one year after the issuance or renewal of such tax abatement certificate, apply for a redetermination of the amount set forth therein. Upon application, such amount shall be redetermined so as to re-establish the ratio of num allowance for shelter which such person isl nt to the social services law_ • ordinance or resolution shall provide that: hall be granted if the combined income of all i for the income tax year immediately preceding; tion exceeds four thousand dollars, or such other thousand dollars as may be provided by the local n adopted pursuant to this section, provided that Behold retires before the commencement of such t the application, the income for such year may be) ary or earnings and projecting his retirement, iod of such year. ax abatement certificate as provided in subdivi- he amount set forth in said certificate shall be aximum rent or legal regulated rent chargeable ad of the household. other provision of law, when a head of the .' current, valid tax abatement certificate has been .! esidencefrom one dwelling unit to a subsequent.! n the same municipal corporation, the head of For a tax abatement certificate relating to the nd such certificate may provide that the head of mpt from paying that portion of the maximum for the subsequent dwelling unit which is the h the rent for the subsequent dwelling unit educed, which the head of the household was the original dwelling unit; ted from the maximum rent or legal regulated n in the original dwelling unit; or household does not receive a monthly allowance ' social services law, the amount by which the ;elated rent of the subsequent dwelling unit ibined income of all members of the household." other provision of law, when a head of the irrent, valid tax abatement certificate has been esidence from one dwelling unit subject to the V or XI of the private housing finance law to a object to either the local emergency housing emergency tenant protection act of nineteen d within the same municipal corporation, the pply for a tax abatement certificate relating to it, and such certificate may provide that the l be exempt from paying that portion of the ulated rent for the subsequent dwelling unit .; owing: . 60 ci3:�:dt�nxrcy' 61 § 467-b REAL PROPERTY TAX LA adjusted rent to income which existed at the time of approval of such head of the household's last application for a tax abatement certificate or for renewal thereof; provided, however, that in no event shall the amount of the adjusted rent be redetermined to be (i) in the case of a head of the household who does not receive a monthly allowance for shelter pursuant to the social services law, less than one-third of the combined income of all members of the household; or (ii) in the case of a head of the household who receives a monthly allowance for shelter pursuant to the social services law, less than the maximum allowance for shelter which such head of the household is entitled to receive pursuant to such law. For purposes of this paragraph, a decrease in the combined income of all members of the household shall not include any decrease in such income resulting from the manner in which income is calculated pursuant to any amendment to paragraph c of subdivision one of this section made on or after April first„ nineteen hundred eighty-seven- For purposes of this paragraph, "adjusted; rent" shall mean maximum rent or legal regulated rent less the amount set forth in a tax abatement certificate. • 4. The head of the household must apply every two years to the appropriate rent control agency or administrative agency for a tax abate- ment certificate on a form prescribed by said agency. A tax abatement, certificate setting forth an amount not in excess of, the increase in maxi-, mum rent or legal regulated rent for the taxable period or such other amount as shall be determined under subdivision three of this section shall= be issued by said agency to each head of the household who is found to be eligible under this section on or before the last date prescribed by law for; the payment of the taxes or the first installment thereof of any municipal corporation which has granted an abatement of taxes. Copies of such certificate shall be issued to the owner of the real property containing the, dwelling unit of the head of the household and to the collecting officer. charged with the duty of collecting the taxes of each municipal corporation which has granted the abatement of taxes authorized by this section. [See main volume for text of 5J 6. The amount set forth in a tax abatement certificate shall be deducted , from the total taxes levied by or on behalf of the municipal corporation which has granted such abatement on real property containing the dwelling unit of a head of the household to whom the certificate has been issued. In the event that both a town and a village included therein grant such abatement, such deduction for properties located in the village shall be made first from taxes levied by or on behalf of the village and any excess thereof shall be deducted from town taxes. [See main volume for text of 71 8. Where a tax abatement certificate has been issued to a head of the. household as authorized by a local law, ordinance or resolution adopted pursuant to this section and the landlord collects or attempts to collect all or part of the amount covered by such tax abatement certificate, the amount of such abatement shall be deemed a rent overcharge under the applicable rent control or rent regulation law. [See main volume for text of 9] (As amended L1984, c. 925, § 1; L1985, c. 681, § 1; L.1985, c. 747, §§ 1 to 4; L.1986, c. 814, § 1; L1987, c. 584, §§ 1 to 3; L.1988, c. 366, § 1; L.1988, c. 382, §§ 1, 3 and 4; L.1988, c. 651, §§ 1, 2.) • 142 U.S.C.A. § 301 et seq. 2 McKinney's Unconsol. Laws § 8601 et seq. 62 REAL PROPERTY TAX LAW .{ 3 See McKinney's Unconsol.Laws fol 31.4 Aug. 6, 1984, retroactive to Jan. 1, 1988 Amendments. Subd. 1, par. L.1988, c. 366, § 1, eff. July .29, 198 excluded increases in certain benefits a corded pursuant to the social securi act from definition of income. Subd. 3, par. a. L.1988, c. 382, § increased the allowable maximum coi bined income of a household applyir for a tax abatement from $12,025 $15,000. • Subd. 3, par. f. L.1988, c. 651, § eff. Sept. 1, 1988, provided for applic tion for redetermination for up to of year after issuance or renewal of t, abatement certificates. Subd. 4. L.1988, c. 651, § 2, eff. Sel 1,1988, extended the application peri from one to two years. 1987 Amendments. Subd. 3, par. L.1987, c. 584, § 1, deleted reference increase in maximum rent or legal reg lated rent relating to the amount of tax abatement certificate. Subd. 3, par. (f). L.1987, c. 584, § added par. (f). Subd. 4. L.1987, c. 584, § 3, in sE tence beginning "A tax abatement ci tificate", inserted reference to such of er amount determined under subd. 3 this section relating to the amount f forth in the tax abatement certifica Subd. 6. L.1987, c. 584, § 3, in sE tence beginning "The amount set", si stituted "amount" for "portion of t increase in maximum rent or legal ref lated rent for the taxable period". Subd. 8. L.1987, c. 584, § 3, substit ed "all or part of the amount covered such tax abatement certificate" for "t increase in the maximum rent or lel regulated rent for a dwelling unit oci pied by such head of the householi 1986 Amendment. Subd. 3, par. L.1986, c. 814, § 1, eff. Aug. 2, 19 substituted "twelve thousand twen five" for "ten thousand five hundrei 1985 Amendments. Subd. 1, par. L.1985, c. 747, § 1, eff. Aug. 1, 19 deleted ", is not a recipient of put assistance pursuant to the social ser es law" following "age or older"; a omitted sentence which read: "Nothi herein contained shall render ineligi for benefits persons receiving sup] mental security income or additio state payments, or both, under a p gram administered by the United Sta department of health, education and v ,,,- y... "to sr•' Mr,' . "^- x `hZ. 4V �`.�it s* .,. } pi nt REAL PROPERTY TAX LAW existed at the time of approval of such head tion for a tax abatement certificate or for Wever, that in no event shall the amount of pined to be (i) in the case of a head of the e a monthly allowance for shelter pursuant than one-third of the combined income of all (ii) in the case of a head of the household ance for shelter pursuant to the social. mum allowance for shelter which such head eceive pursuant to such law. For purposes; the combined income of all members of the decrease in such income resulting from the' Iculated pursuant to any amendment to of this section made on or after April first, {; For purposes of this paragraph, "adjusted or legal regulated rent less the amount set este. • old must apply every two years to the;} or administrative agency for a tax abate cribed by said agency. A tax abatement unt not in excess of, the increase in maxi ent for the taxable period or such other nder subdivision.three of this section shall j` head of the household who is found to be before_ the last date prescribed by law for;;; first installment thereof of any municipal r. an abatement of taxes. Copies of such owner of the real property containing the e household and to the collecting officer g the taxes of each municipal corporation , nt of taxes authorized by this section.. olume for text of 51 abatement certificate shall be deducted ✓ on behalf of the municipal corporation ton real property containing the dwelling -whom the certificate has been issued. In . a village included therein grant such roperties located in the village shall be r on behalf of'the village and any excess wn taxes. ' • lume for text of 71 icate has been issued to a head of the 1 law, ordinance or resolution adopted ndlord collects or attempts to collect all ; by such tax abatement certificate, the e. deemed a rent overcharge under the lation law. lume for text of 91 985, c. 681, §1; L.1985, c. 747, §§ 1 to 4; to 3; L.1988, c. 366, § 1; L.1988, c. 382, §§ 1, REAL PROPERTY TAX LAW 3 See McKinney's Unconsol.Laws followin 10:4 Aug. 6, 1984, retroactive to Jan. 1, 1984 1988 Amendments. Subd. 1, par. c. L.1988, c. 366, § 1, eff. July •29, 1988, excluded increases in certain benefits ac- corded pursuant to the social security act from definition of income. Subd. 3, par. a. L.1988, c. 382, § 1, increased the allowable maximum com- bined income of a household applying for a tax abatement from $12,025 to $15,000. Subd.. 3, par. f. L.1988, c. 651, § 1, eff. Sept. 1, 1988, provided for applica- tion for redetermination for up to one year after issuance or renewal of tax abatement certificates. Subd. 4. L.1988, c. 651, § 2, eff. Sept. 1, • 1988, extended the application period • from one to two years. 1987 Amendments. Subd. 3, par. b. L.1987, c. 584, § 1, deleted reference to increase in maximum rent or legal regu- lated rent relating to the amount of a tax abatement certificate. Subd. 3, par. (f). L1987, c. 584, § 2, added par. (f). Subd. 4. L.1987, c. 584, § 3, in sen- • tence beginning "A tax abatement cer- tificate", inserted reference to such oth- er amount determined under subd. 3 of this section relating to the amount set forth in the tax abatement certificate. Subd. 6. L.1987, c. 584, § 3, in sen- tence beginning "The amount set", sub- stituted "amount" for "portion of the increase in maximum rent or legal regu- lated rent for the taxable period". Subd. 8. L.1987, c. 584, § 3, substitut- ed "all or part of the amount covered by such tax abatement certificate" for "the increase in the maximum rent or legal regulated rent for a dwelling unit occu- pied by such head of the household". 1986 Amendment. Subd. 3, par. a. L.1986, c. 814, § 1, eff. Aug. 2, 1986, substituted "twelve thousand twenty- five" for "ten thousand five hundred". 1985 Amendments. Subd. 1, par. b. L.1985, c. 747, § 1, eff. Aug. 1, 1985, deleted is not a recipient of public assistance pursuant to the social servic- es law" following "age or older"; and omitted sentence which read: "Nothing herein contained shall render ineligible for benefits persons receiving supple- mental security income or additional state payments, or both, under a pro- gram administered by the United States department of health, education and wel- g § 8617. fare or by such department and the New York state department of social servic- es.". Subd. 1, par. c. L.1985, c. 747, § 1, eff. Aug. 1, 1985, substituted "supple- mental security incomeand additional state payments, public assistance bene- fits, interest," for "interests". • Subd. 2, opening par. L.1985, c. 747, § 2, eff. Aug. 1, 1985, inserted "one of the following amounts: (a) where the head of the household does not receive a monthly allowance for shelter pursuant to the social services law," and "; or". Subd. 2, par. (b). L.1985, c. 747, § 2, eff. Aug. 1, 1985, added par. (b). Subd. 3, par. a. L.1985, c. 681, § 1, inserted "five hundred" following "ten thousand". Subd. 3, par. c, subpar. (3). L.1985, c. 747, § 3, eff. Aug. 1, 1985, inserted ,'where the head of the household does not receive a monthly allowance for shel- ter pursuant to the social services law,". Subd. 3, par. d, subpar. (3). L.1985, c. 747, § 4, eff. Aug. 1, 1985, inserted "where the head of the household does not receive a monthly, allowance for shel- ter pursuant to the social services law,". 1984 Amendment. Subd. 3, par. e. L.1984, c. 925, .§ 1, eff. Aug. 6, 1984, retroactive to Jan. 1, 1984, added par. e. Effective Date of Amendment by L.1988, c. 382; Expiration Unaffected. Section 3 of L.1988, c. 382, provided: "This act [amending this section and sec- tion 467-c] shall take effect immediately [July 29, 1988] provided that the amend- ment to paragraph a of subdivision three of section four hundred sixty -seven -b of the real property tax law made by sec- tion one of this act shall not affect the expiration of certain provisions con- tained therein as enacted by chapter five hundred seventy-six of the laws of nine- teen hundred seventy-four, as last ex- tended." et seq. 62 § 467-b Effective Date of Amendment by L.1987, c. 584; Applicability; Expira- tion. Amendment by L.1987, c. 584, eff: Aug. 3, 1987, and applicable to all trans- fers of shares in a housing company subject to the provisions of article II, IV, V or XI of the private housing finance law made on or after Aug. 3, 1987, to expire as provided in the local emergen- cy housing rent control act, or the rent stabilization law of 1969, and provided • 63 +'F § 467-b the amendments to this section shall not affect the expiration of said provisions, pursuant to section 12 of L.1987, c. 584, set out as a note under McK.Unconsol. Laws § 26-615. Effective Date of Amendment by L.1986, c. 814; Applicability. Section 3 of L.1986, c. 814, provided: "This act [amending this . section and section 467-c] shall take effect immediately [Aug. 2, 1986] provided that the amend- ment to paragraph a of subdivision three of section four hundred sixty -seven -b of the real property tax law [this section] made by section one of this act shall not affect the expiration of certain provi- sions contained therein as enacted by chapter five hundred seventy-six of the laws of nineteen hundred seventy-four, as last extended by chapter two hundred forty-eight of the laws of nineteen hun- dred eighty-five." Effective Date of 1985 Amendment; Applicability. Section 3 of L.1985, c. 681, provided: "This act [amending this section and section 467-c] shall take ef- fect immediately [Aug. 1, 1985] provided that the amendment to paragraph a of subdivision three of section four hun- tr.cl REAL PROPERTY 'TAX LA REAL PROPERTY TAX LAW dred sixty -seven -b of the real prope exemption order/tax abatement certific tax law [this section] made. by sectio .person's income shall be adjusted by one of this act shall not affect the expi projecting such person'sretirement inc ration of certain provisions contain [See main volume therein as enacted by chapter five hu. dred seventy-six of the laws of ninetee hundred seventy-four, as last extend by chapter four hundred three of th laws of nineteen hundred eighty-three.' Effective Date of 1974 Amendmen Expiration; Applicability. For eff tive date and expiration of amendment by L.1974, c. 576, see section 17 of L.1974, c. 576, as amended, set out as a note under section 8582 of the Unconse Mated Laws. Separability of Provisions—L.1988, c. 366. Section 4 of L.1988, c. 366, eff. July 29, 1988, provided: "If any provi• sion of this act [amending Real Property Tax Law § 467-b and McK. Unconsolr dated Laws §§ 26-405 and 26-509] or the application thereof to any person or circumstances is held invalid, the re mainder of this act and the application of such provisions to other persons and circumstances shall not be rendered in• valid thereby." § 467—c. Definitions 1. Definitions. As used in this section. a. "Commissioner" means the commissioner of the state division of housing and community renewal. [See main volume for text of b and el d. "Eligible head of the household" means a person or his or her spouse who is sixty-two years of age or older and is entitled to the possession or to the use and occupancy of a dwelling unit and whose income when combined with the income of all other members of the household, does not exceed six thousand five hundred dollars for the taxable period, or such other sum not less than sixty-five hundred dollars nor more than fifteen thousand dollars as may be provided by local law. [See main volume for text of eJ f. "Income" means income received by the eligible head of the house- hold combined with the income of all other members of the household from all sources after deduction of all income and social security taxes and includes without limitation, social security and retirement benefits, supple- mental security income and additional state payments, public assistance benefits, interest, dividends, net rental income, salary and earnings, and net income from self employment, but shall not include gifts or inheritances, nor increases in benefits accorded pursuant to the social security act which take effect after the eligibility date of an eligible head of the household receiving benefits hereunder whether received by the eligible head of the household or any other member of the household. When the eligible head of a household has retired on or after the commencement of the taxable period and prior to the date of making an application for a rent increase 64 • h. "Increase in maximum rent" me rent for the dwelling unit becoming effe including capital assessments and vola eluding any increase in maximum rer utility charges or an increase in dwellii an exemption from the maximum rent in paragraph b of subdivision three of t with respect to any dwelling unit subjel insured by the federal government pui teen of the National Housing Act, of rent" shall not include any increase in r assessments or voluntary capital contr [See main volume fi k. "Supervising agency" means the a comptroller; in a municipality havi officer of such municipality; except the the department of housing preservatio [See main volume 3. Any such local law or ordinance head of the household may obtain a abatement certificate. entitling him to maximum rent otherwise payable in o: (1) where the eligible head of the he allowance for shelter pursuant to the which increases in the maximum rent ty date have resulted in the maximi combined income of all • members of tl except that in no event shall a rent i ment certificate become effective prio seventy-six; or (2) where the eligible head of the hoe for shelter pursuant to the social ser that portion of any increase in maxim eligibility date which is not covered bl which such person is entitled to receiv b. notwithstanding any other prc household to whom a then current, va: issued moves his principal residence f section, to the local emergency ho emergency tenant protection act of ni dwelling unit which is subject to the p the private housing finance law ani municipal corporation, the head of abatement certificate relating to the any terms and conditions imposed b subdivision eight of this section, and head of the household shall be exei maximum rent or legal regulated re which is the least of the following: REAL PROPERTY TAX LA " • AL PROPERTY TAX LAW gall not dred sixty -seven -b of the real prope exemption order/tax abatement certificate pursuant to this section, such visions, tax law [this section] made by sectio income shall be adjusted by excluding salary or earnings and c.584, one of this act shall not affect the eRP(projecting such person's retirement income over the entire taxable period. consol. ration of certain provisions contained therein as enacted by chapter five hun int by dred seventy-six of the laws of nineteei Ection 3 hundred seventy-four, as last extende his act by chapter four hundred three of th section - laws of nineteen hundred eighty-time.iug. any increase m maximum re kdiately Effective Date of 1974 Amendmentblity charges or an increase in dwelling space, services or equipment, or amend - by Applicability. For effect n three as exemption from the maximum rent or legal regulated rent as specified cn-b of bye 17 and expirationse sectionof 17 en } paragra ph b of subdivision three of this section, provided, however, that b L.1974,c.. 576,, see 17 of section] L 1974, c. 76, as amended, set out as �th respect • to any dwelling unit subject to a mortgage insured or initis y hall not sured bythe federal government pursuant to section two hundred thir- note under section 8582 of the Uncons pT0P1- lidated LaWB. 'teen of the National Housing Act, as amended, "increase in maximum thir- ted theby rent" shall not include any increase in maximum rent attributable to capital of Sep. Sectionctty of Provisions—L.1988 c. 366, eff, assessments or voluntary capital contributions. ,y -four, C. 366. 4 of L.1988, c. 366, off, .., ... :undred July 29, 1988, provided: "If any provi. [See main volume for text of i and jJ ;n hun- sion of this act [amending Real Property „ " means the comptroller in a municipality having Tax Law § 467-b and McK. Unconsoli k. • Supervising agency dment; dated Laws §§ 26-405 and 26-509] ora comptroller; in a municipality having no comptroller, the chief fiscal 985, c. the application thereof to any person or officer of such municipality; except that in the city of New York it shall be ng this circumstances is held .invalid, the re•the department of housing preservation and development. ake ef- : mainder of this act and the application rovided of such provisions to other persons and Ai a of circumstances shall not be rendered in, it hun- valid thereby?' ; [See main volume for text of gJ h. "Increase in maximum rent" means any increase in the maximum rent for the dwelling unit becoming effective on or after the eligibility date, Fent capital assessments and voluntary capital contributions but ex- nt' attributable to gas or electrical this section.. the commissioner al. volume for text of b and c] usehold" means a person or his or her spouse{ r older and is entitled to the possession or to elling unit and whose income when combined embers of the household, does not exceed six, for the taxable period, or such other sum not ollars nor more than fifteen thousand dollars; aw. 'n volume for text of eJ. of the state division o received by the eligible head of the housed of all other members of the household from f ' all income and social security taxes and cial security and retirement benefits, supple additional state payments, public assistance? et rental income, salary and earnings, and net. but shall not include gifts or inheritances, ded pursuant to the social security act which date of an eligible head of the household whether received by the eligible head of the er of the household. When the eligible head or after the commencement of the taxable. f making an application for a rent increase 64 ' [See main volume for text of 1; 2] 3. Any such local law or ordinance shall provide that: a. an eligible head of the household may obtain a rent increase exemption order/tax abatement certificate entitling him to an exemption from increases in the maximum rent otherwise payable in one of the following amounts: (1) where the eligible head of the household does not receive a amount monthally for shelter pursuant to the social services law, thewhich increases in the maximum rent subsequent to such person's eligibili ty date have resulted in the maximum rent exceeding one-third of the , combined income of all members of the household for the taxable period, except that in no event shall a rent increase exemption nineeren hundred abate- ment certificate become effective prior to January first,seventy-six; or • (2) where the eligible head of the household receives a monthly allowance for shelter pursuant to the social services law, an amount not exceeding that portion of any increase in maximum rent subsequent to such person's eligibility date which is not covered by the maximum allowance for shelter which such person is entitled to receive pursuant to the social services law. b. notwithstanding any other provision of law, when a head of the household to whom a then current, valid tax abatement certificate has been issued moves his principal residence from one dwelling unit subject to this section, to the local emergency housing rent control law' or to the emergency tenant protection act of nineteen seventy-four 2 to a subsequent dwelling unit which is subject to the provisions of articles II, IV, V or XI of the 'private housing finance law and which is located within fortahe ame municipal corporation, the head of the household may apply tax abatement certificate relating to the subsequent of anywel dwelling createdit, subject je under any terms and conditions imposed byprovide hut der subdivision eight of this section, and such certificate thaportion of the head of the household shall be exempt from paying maximum rent or legal regulated rent for the subsequent dwelling unit which is the least of the following: 65 • hV� § 467-c t`+ REAL PROPERTY TAX LA (1) the amount by which the rent for the subsequent dwelling unit exceeds the last rent, as so reduced, which the head of the household was required to actually pay in the original dwelling unit; (2) the most recent amount so deducted from the maximum rent or legal regulated .rent in the original dwelling unit; or . (3) where the head of the household does not receive a monthly allowance for shelter pursuant to the social services law, the amount by which the maximum rent or legal regulated rent of the subsequent dwelling unit exceeds one-third of the combined income of all members of the household: c. Notwithstanding any other provision of law, when a dwelling unit subject to the provisions of article II, IV, V or XI of the private housing finance law or subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the nation- al housing act, as amended,3 is later reclassified by order of the commis- sioner, the supervising agency or any other governmental agency supervis- ing such dwelling unit, or by operation of law to a dwelling unit subject to any of the provisions of article II, IV, V or XI of the private housing finance law, the rent stabilization law of nineteen hundred sixty-nine of the city of New York 4 or the emergency tenant protection act of nineteen seventy-four,2 or when a dwelling unit subject to such rent stabilization law, or such emergency tenant protection act, or subject to the emergency; housing rent control law 5 or to the rent and rehabilitation law of the city of New Yorks enacted pursuant to the local emergency housing rent control act,' is reclassified by order of the commissioner or the supervising agency or by operation of law to a dwelling unit subject to any of the aforemen- tioned provisions of the private housing finance law or subject to a mortgage insured or initially insured by the federal government pursuant to section two hundred thirteen of the national housing act, as amended, a • head of the household who held or holds a valid rent increase exemption order at the time of the reclassification shall be issued a rent increase exemption order under applicable law continuing the previous exemption,; notwithstanding the reclassification of the dwelling unit. d. ' notwithstanding any other provision of law to the contrary, where a eligible head of the household holds a current, valid rent increase exemp- tion order/tax abatement certificate and, after the effective date of this paragraph, there is. a permanent decrease in income in an amount which exceeds twenty percent of such income as represented in such eligible head.'. of household's last approved application for a rent increase exemption;. order/tax abatement certificate or for renewal thereof, such eligible head of the household may, upon renewal of such rent increase exemption order/tax abatement certificate, apply for a redetermination of the amount set forth therein. Upon application, such amount shall be redetermined so as to re-establish the ratio of adjusted rent to income which existed at the time of approval of such eligible head of the household's last application for a rent increase exemption order/tax abatement certificate or for renewal thereof; provided, however, that in no event shall the amount of the adjusted rent be redetermined to be (i) in the case of an eligible head of the household who does not receive a monthly allowance for shelter pursuant: to the social services law, less than one-third of income; or (ii) in the case ., of an eligible head of the household who receives a monthly allowance for shelter pursuant to the social services law, less than the maximum allow- ance for shelter which such eligible head of the household is entitled to receive pursuant to law. For purposes of this paragraph, a decrease in income shall not include any decrease in income resulting from the manner in which income is calculated pursuant to any amendment to paragraph f •of 66 ^L: REAL PROPERTY TAX LAW subdivision one of this section made hundred eighty-seven. For purposes c shall mean maximum rent less the an exemption, order/tax abatement certific { [See main volume fo 12. Notwithstanding any inconsistei law or ordinance may provide that wl order/tax abatement certificate is issuE hold residing in a dwelling unit owner subject to the provisions of article II, : finance law entitling such eligible perso inmaximum rent attributable to a capi contribution made prior to, on or after t and such person later transfers his sha person shall be required to pay over housing company shall.be entitled to de such person for the sale of such share: increase exemption order/tax abatemet to such capital assessment or voluntary company shall not approve the transfer payment required by the preceding seni authorized. Such housing company shE pality within ninety days of the collect municipality in accordance with this su and may be enforced in any manne delinquenttaxes on real property. (As amended L.1985, c. 681, § 2; L.1985, c. ' c. 17, §§ 1, 2; c. 584, §§ 4 to 6; L.1988, c. ,' McKinney's Unconsol. Laws § 8601 et s .2 McKinney's Unconsol. Laws § 8621 et s 312 U.S.C.A. § 1715e. 4 McK.Unconsol. Laws § 26-501 et seq. 5 McK.Unconsol. Laws § 8581 et seq. 5 McK.Unconsol. Laws § 26-401 et seq. 1988 Amendment. Subd. 1, par. d. L.1988, c. 382, § 2, eff. July 29, 1988, increased the allowable maximum com- bined income of a household for deter- mining "eligible head of household" sta- tus from $12,025 to $15,000. 1987 Amendments. Subd. 1, par. a. L.1987, c. 17, § 1, defined "commission- er" to mean the Division of Housing and Community Renewal. Subd. 1, par. h. L1987, c. 584, § 4, included capital assessments and volun- tary capital contributions in the defini- tion of "increase in maximum rent" and inserted the proviso excluding such as- sessments and contributions from such definition where dwelling units were subject to certain mortgages insured by the federal government. Subd. 1, par. k. L.1987, c. 17, § 1, defined "supervising agency" within the city of New York to mean the Depart - ;Y. 6i REAL PROPERTY TAX LA educed, which the head of the household was he original. dwelling unit; so deducted from the maximum rent or legal 1 dwelling unit; or . . ousehold does not receive a monthly allowance social services law,' the amount by which the ulated rent of the subsequent dwelling unit 1 fined income of all members of the household. ether provision of law, when a dwelling unit article II, IV, V or XI of the private housing mortgage insured or initially insured by the' to section two hundred thirteen of the nation is later reclassified by order of the commis-" y or any other governmental agency supervis-$ operation of law to a dwelling unit subject to acle II, IV, V or XI of the private housing tion law of nineteen hundred sixty-nine of the mergency tenant protection act of nineteen ling unit subject to such rent stabilization lawn protection act, or subject to the emergency; o the rent and rehabilitation law of the city of to the local emergency housing rent control. f the commissioner or the supervising agency., welling unit subject to any of the aforemen- vate housing . finance law. or subject to a insured by the federal government pursuant n of the national housing act, as amended, a eld or holds 'a valid rent increase exemption, lassification shall be issued a rent increase able law continuing the previous exemption cation of the dwelling unit. ier provision of law to the contrary, where a holds a current, valid rent increase exemp-., iificate and, after the effective date of this , ent decrease in income in an amount which h income as represented in such eligible head application for a rent increase exemption ;. or for renewal thereof, such eligible head renewal of such rent increase exemption e, apply for a redetermination of the amount ,ation, such amount shall be redetermined so Idjusted rent to income which existed at the e head of the household's last application for er/tax abatement certificate or for renewal ' that in no event shall the amount of the to be (i) in the case of an eligible head of the e a monthly allowance for shelter pursuant than one-third of income; or (ii) in the case ehold who receives a monthly allowance for services law, less than the maximum allow- ligible head of the household is entitled to purposes of this paragraph, a decrease in 1 crease in income resulting from the manner irsuant to any amendment to paragraph f of 66 x�. EAL PROPERTY TAX LAW § 467-c the' rent for the subsequent dwelling unit subdivision one of this section made on or after April first, nineteen xhundred eighty-seven. For purposes of this paragraph, "adjusted rent" shall mean maximum rent less the amount set forth in a rent increase exemption order/tax abatement certificate. [See main volume for text of 4 to 11] 12. 'Notwithstanding any inconsistent provision of law, any such- local w or ordinance may provide that whenever a rent increase exemption order/tax abatement certificate is issued to an eligible head of the house-' hold residing in a dwelling unit owned by a housing company which is subject to the provisions of article II, IV, V or XI of the private housing finance law entitling such eligible person to an exemption from an increase in maximum rent attributable to a capital assessment or voluntary capital contribution made prior to, on or after the effective date of this subdivision and such person later transfers his shares in such housing. company, such person shall be required to pay over to such housing company, or such housing company shall be entitled to deduct from the amount to be paid to such person for the sale of such shares, all amounts covered by such rent increase exemption order/tax abatement certificate which are attributable to such capital assessment or voluntary capital contribution. Such housing company shall not approve the transfer of shares unless it has received the payment requiredby the preceding sentence or made the deduction therein authorized. Such housing company shall remit such amount to the munici- pality within ninety days of the collection thereof. Payments due to the municipality in accordance with this subdivision shall be deemed a tax lien and may be enforced in any manner authorized for the collection of delinquent taxes on real property. (Asamen ded L.1985, c 681 § 2• L.1985, c 747, §§ 5, 6; L.1986, c. 814, § 1; L.1987, c. 17, §§ 1, 2; c. 584, §§ 4 to 6; L.1988, c. 382, § 2.) 1 McKinney's Unconsol. Laws § 8601 et z McKinney's Unconsol. Laws § 8621 et c.312 U.S.C.A. § 1715e. 4 McK.Unconsol. Laws § 26-501 et seq. 5 McK.Unconsol. Laws § 8581 et seq. • 6 McK.Unconsol. Laws § 26-401 et seq. 1988 Amendment. Subd. 1, par. d. L.1988, c. 382, § 2, eff. July 29, 1988, increased the allowable maximum com- bined income of a household for deter- mining "eligible head of household" sta- tus from $12,025 to $15,000. 1987 Amendments. Subd. 1, par. a. L.1987, c. 17, § 1, defined "commission- er" to mean the Division of Housing and Community Renewal. Subd. 1, par. h. L1987, c. 584, § 4, included capital assessments and volun- tary capital contributions in the defini- tion of "increase in maximum rent" and inserted the proviso excluding such as- sessments and contributions from such definition where dwelling units were subject to certain mortgages insured by the federal government. Subd. 1, par. k. L.1987, c. 17, § 1, defined "supervising agency" within the city of New York to mean the Depart- seq. seq. ment of Housing Preservation and De- velopment. Subd. 3, par. c. L.1987, c. 17, § 2, added par. c. Subd. 3, par. d. L.1987, c. 584, § 5, added par. d. Subd. 12, L.1987, c. 584, § 6, added subd. 12. 1986 Amendment. Subd. 1, par. d. L.1986, c. 814, § 2, eff. Aug. 2, 1986, substituted "twelve thousand twenty- five" for "ten thousand five hundred". 1985 Amendments. Subd. 1, par. d. L.1985, c. 747, § 5, eff. Aug. 1, 1985, without incorporating amendment made by L.1985, c. 681, deleted ", is not a recipient of public assistance pursuant to the social services law" following "age or older"; and omitted sentence which read: "Nothing herein contained shall render ineligible for benefits per- sons receiving supplemental security in - 67 § 467-c come or additional state payments, or both, under a program administered by the United States department of health and human services or by such depart- ment and the New York state depart ment of social services.". L.1985, c. 681, § 2, eff. Aug. 1, 1985, inserted "five hundred" following "ten thousand". Subd. 1, par. f. L.1985, c. 747, § 5, eff. Aug. 1, 1985, in sentence beginning "'Income' means income" inserted "sup- plemental security income and additional state payments, public assistance bene- fits,". ' • • Subd. 3, par. a, opening subpar. L.1985, c. 747, § 6, eff. Aug. 1, 1985, designated part of existing text as the opening par. and .in said opening par. deleted a comma following "of the household" and inserted "one of the fol- lowing amounts". Subd. 3, par. a, subpar. (1). L.1985, c. 747, § 6, eff. Aug. 1, 1985, designated part of existing text as subpar. (1), and in said subpar. (1) inserted "where the eligible head of the household does not receive a monthly allowance for shelter pursuant to the social services law," and "; or". Subd. 3, par. a, subpar. (2). L.1985, c. 747, § 6, eff. Aug. 1, 1985, added sub- par. (2). Subd. 3, par. b, subpar. (3). L.1985, c. 747, § 6, eff. Aug. 1, 1985, inserted "where the head of the household does not receive a monthly allowance for shel- ter pursuant to the social services law,". A REAL PROPERTY TAX LA' Effective Date of Amendment L.1987, c. 584; Applicability; Exp tion. Amendment by L.1987, c. 584, e Aug. 3, 1987, and applicable to all tra fers of shares in a housing compa subject to the provisions of article II, V or XI of the private housing fins law made on or after Aug. 3, 1987, expire as provided in the local emerg cy housing rent control act, or the re stabilization law of 1969, and provid the amendments to RPTL § 467-b s not affect the expiration of said pro sions, pursuant to section 12 of L.19: c. 584, set out as a note under McK.0 consol. Laws § 26-615. Effective Date of Amendment L1987, c. 17; Applicability. Ame ment by L.1987, c. 17, effective Apr. 1987, retroactive to Dec. 1, 1983, as any person who on or after such da would have been eligible for a see citizen rent increase exemption ord pursuant to this section but for the fa that such person resided in a dwelli unit subject to the provisions of arts. � IV, V or XI of the Private Hous Finance Law or subject to a mortga:, insured or initially insured by the fed al government pursuant to 12 U.S.C, § 1715e, which had been reclassified p or to Apr. 6, 1987 to a dwelling u subject to such provisions of the Priva Housing Finance Law, the New Yo City Rent Stabilization Law, McK.0 consol. Laws § 26-501 et seq., or Emergency Tenant Protection Act 1974, McK.Unconsol. Laws § 8621 seq., pursuant to section 5 of L.1987, 17, set out as a note under McK.Unco sol. Laws § 26-605.1. .�3 EAL PROPERTY TAX LAW Notes of Decisions Under Re enerally 1 • uction of income ceiling 2 Generally Where a municipality granted the ed exemption or sliding scale aged ' emption adopts a local law to permit pplicants seeking renewal of such ex- ption to file an application after tax- ble status date but before the date the ard of assessment review rneets to ear assessment complaints, the asses - r r ; must petition (form EA -552) the R• iS boar, the s folio' the sessi SBE 2. Fo mun'. mun slidii SBE L470. Repealed. L.1987, c. 416, § 3, el )( • • Jan. 1, 1987] • , Section, added L.1973, c. 1019, § 1; 463, mended L.1973, c. 1044, § 1; L.1984, c. asse 5,; § 1; L.1985, c. 71, § 4; L.1985, c. and Cross References New York City rent increase exemption for low income elderly persons, see § 26-60 et seq. of the administrative code of the City of New York, set out i McKinney's Unconsol. Laws following § 8617. [§ 467-d. Repealed. L.1985, c. 440, § 3, eff. Jan. 2, 1986] Section, added L.1983, c. 991, § 1; amended L.1984, c. 534, § 2; L1985, c. 440, § 8, related to exemptions relating to persons sixty-five years of age or over. 68 Local Laws, Ordinances, Etc. S section 4 of L.1985, c. 440, set out as note under section 467. §6471. Repealed. L.1985, c. 71, § 14, el `Section, added L.1985, c. 71, § 5; mended L.1985, c. 463, § 5, related to lecommunications equipment; partial emption from taxation; and credits gainst' taxes on cable television sys- E: 14 c as8 -477.' • Tax exemption for industrial wa [See main volume for ,r. 6. [Eff. Jan. 1, 1989. Subd. 6 in main ssessed value of any exemption granted ection shall be entered by the assessor on property exempt from taxation with the tt f the exemption shown in a. separate col [See main volume for As amended L.1988, c. 228, § 2.) 1988 Amendment. Subd. 6. L.1988, roll . 228, § 2, eff. Jan. 1, 1989, deleted pro 'part of the" preceding "assessment tion ater treatment facilities 5 Notes of Deci fro trip qu, ung Co Watertreatment facilities A municipally -owned water treatment dant is not eligible for an exemption 69 ..,• • x )PERTY TAX LAW Art. 4 ;. EXEMPTIONS '=tt Title ;., 2 full or equalized value. 1976, Op.Atty. 1.Gen. (Inf.) 151. Computation with other ex- ? emptions The exemption provided by this sec - ';tion to volunteer members of a village Afire department and fire companies in T ,rillages is in addition to any other ex- 'emption to which the real property may be entitled. 2 Op.Counsel S.B.E.A. No. 48. Marital status of firefighters t:f,p Where a husband and wife are each eligible in their own right for the village tfirefighter exemption authorized by this aection, their marital status does not prevent each individual from enjoying Ilithe'full benefits of the exemption. 7 ;Op.Counsel S.B.E.A. No. 45. ;.Service requirements for exemp- tion A volunteer fire company may not adopt a by-law which requires its mem- rbers to fulfill certain service require - ;Dents in order to be eligible for a tax exemption pursuant to this section since ,there is no minimum time requirement .for,a volunteer fireman to serve in order e has adopted a proposi-; this section, exempting; ,ned by a member of theta; r fire department from94= extent of $500, active," re eligible. 16 Op.State which could be granted f :2 of the former Village,1 section] applied to all;j of the companies spec, _, ether or not they had?!, e entitled to, exemption Op.State Compt. 301, ge adopted a proposition ction 132 of the formertW' �w this section], granting ption, exempt volunteer signed after five years t entitled to ; the exemp- e Compt. 378, 1948. See,11 • Compt. 82, 1947. s:# s or purchasers of prop endee in possession of titled to an exemption,,; es by reason of his being li mber of the village fire 26 Op.State Compt.:. .6 endor, not in possession • s, may not claim an ex- illage taxes by reason_o eer fireman's status. ;7, f exemption § 467 to be eligible for a tax exemption pursu- ant to this section. 19 Op.State Compt. 47, 1963. There was no requirement that a vol- unteer fireman serve a specified period of time before being entitled to the 'ex- emption under section 104 of the former Village Law [now this section]. 4 Op. State. Compt. 378, 1948. 10. Termination of exemption Tax exemption for firemen established under section 132 of the former Village Law [now this section] could be rescind- ed only by .adoption of a proposition by voters. 7 Op.State Compt. 377, 1951. The incorporation of a village fire de- partment did not deprive its members of a tax exemption voted prior to its incor- poration by the voters of the village pursuant to section 132 of the former Village Law [now this section]. 5 Op. State Compt. 273, 1949. A village volunteer fireman is not enti- tled to a refund for the additional tax he had to pay after his real property tax exemption was removed from the tax roll when he ceased to be an active vol- Op.State Compt. unteer fireman. 79-160. -"JulPersons sixty-five years of age or over t::.(a.) Real property owned by one or more persons, each of whom is sixty-five years of age or over, or real property owned by usband and wife, one of whom is sixty-five years of age or over, 11 be exempt from taxation by any municipal corporation in ihich located to the extent of fifty per centum of the assessed valuation thereof, provided the governing board of such municipali- after public hearing, adopts a local law, ordinance or resolution ,toyiding therefor. Such exemption shall be computed after all Cher partial exemptions allowed by law have been subtracted from the�,total amount assessed. The real property tax exemption on real property owned P P Y P P P Y by usband and wife, one of whom is sixty-five years of age or over, nee, granted, shall not be rescinded by any municipal corporation solely because of the death of the older spouse so long as the ving spouse is at least sixty-two years of age. 2. Exemption from taxation for school purposes shall not be granted in the case of real property where a child resides if such ild attends a public school of elementary or secondary education. 325 ption was conferred upon; village fire department 131 of the former Village section] without any lime me, the exemption continl. ithout yearly submissiod, ilar proposition was efeated. 1902, Op.Att c ion and amount of —Generally hould deduct exemptions: firemen from the assessedi. property and not from the1' § 467 REAL PROPERTY TAX LAW Art. 4 3. - N6 exemption shall be granted (a) If the income of the owner or the combined income of the; owners of the property for the income tax year immediately pieced,.; ing the date of making application for exemption exceeds the sum of three thousand dollars, or such other sum not less than three thousand dollars nor more than ten thousand five hundred dollars as may be provided by the local law, ordinance or resolution adopted pursuant to this section. Income tax year shall mean the twelve month period for which the owner or owners filed a federal, personal income tax return, or if no such return is filed, the calendar year. Where title is vested in either the husband or the' wife, their combined income may not exceed such sum. Such income shall include social security and retirement benefits, inter• est, dividends, total gain from the sale or exchange of a capital asset which may be offset by a loss from the sale or exchange of a;Ef capital asset in the same income tax year, net rental income, salary or earnings, and net income from self-employment, but shall not' include a return of capital, gifts or inheritances. In computing net; rental income and net income from self-employment no depreciation'.' deduction shall be allowed for the exhaustion, wear and tear of real, or personal property held for the production of income; (b) unless the title of the property shall have been vested in the owner or one of the owners of the property for at least twenty-four consecutive months prior to the date of making application for exemption, provided, however, that in the event of the death of is either a husband or wife in whose name title of the property shall'' have been vested at the time of death and then becomes vested, solely in the :survivor by virtue of devise by or descent from the; deceased husband or wife, the time of ownership of the property by the deceased husband or wife shall be deemed also a time of' ownership by the survivor and such ownership shall be deemed continuous for the purposes of computing such period of twenty:( four consecutive months provided further, that in the event of:'ar transfer by either a husband or wife to the other spouse of all or' part of the title to the property the time of ownership of .th property by the transferor spouse shall be deemed also a time 0: ownership by the transferee spouse and such ownership shall =be deemed continuous for the purposes of computing such period oft twenty-four consecutive months and provided further that where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken,b eminent domain or other involuntary proceeding, except a tax sale;!; the period of ownership of the former property shall be combin 326 ±� F EXEM] Title 2 with tl is mad deemec residen the sar. :the for of the from to howeve assessii ship of poses c Notwitl sold an( Eare wit, shall be taxation tion; (c) un poses; (d) un ;occupies he prop 4. EN pcated, residents rovisior emet 1 persons ions. S or write, ddress ration to cause to emptio receive tl trent of erson. ..F . Apl ra11 of to boa TAX LAW Art. 4 come of : th ately prec, eds the sum, s than three ndred dollars or resolution all mean the; iled a federa is filed, the sband or the sum. Suc enefits, inter of a capitate exchange of 'ncome,salary, but shall not;; computing ne, o depreciation, nd tear of rea e; vested in the st twenty-four: application for'K f the death : of= property shalt ecomes veste scent from thele the property also a time- of: hall be deemed riod of twenty, the event oft, EXEMPTIONS Title 2 ,with the period of ownership of the property for which application is made for exemption and such periods of ownership shall be rf,{deemed to be consecutive for purposes of this section. Where a . . residence is sold and replaced with another within one year and is in the same assessing unit or municipality the period of ownership of the former property shall be combined with the period of ownership sof the replacement residence and deemed consecutive for exemption rom taxation by each such assessing unit or municipality, provided, owever, that where the replacement property is • in the same assessing unit but in another school district the periods of owner- ship of both properties shall also be deemed consecutive for pur- poses of the exemption from taxation by such school district. Notwithstanding any other provision of law, where a residence is ;!sold and replaced with another within one year and both residences are within the state, the period of ownership of both properties 'shall be deemed consecutive for purposes of the exemption from 4. taxation by a municipality within the state granting such exemp- ion; (c) unless the property is used exclusively for residential pur- oses; !sl(d) unless the real property is the legal residence of and is ioccupied in whole or in part by the owner or by all of the owners of the: property. 4., Every municipal corporation in which such real property is i9ocated, shall notify, or cause to be notified, each person owning esidential real property in such municipal corporation, of the rovisions of this section. The provisions of this subdivisign may e;,met by a notice or legend sent on or with each tax bill to such :sons reading "You may be eligible for senior citizen tax exemp- ons. Senior citizens have until month , day , year ,.'.;.., to apply for such exemptions. For information please call r;write ," followed by the name, telephone number and/or ,dress of a "person or department selected by the .municipal corpo- ration to explain the provisions of this section. Failure to notify, or cause .to be notified any person who is in fact, eligible to receive the xemption provided by this section or the failure of such person to mive the same shall not prevent the levy, collection and enforce- Hent of the payment of the taxes on property owned by such son. Application for such exemption must be made by the owner, for{;all of the owners of the property, on forms prescribed by the ;state board to be furnished by the appropriate assessing authority § 467 spouse of all, o; nership •of th also a time o; nership shall:; such period:, ther that wher= uired to replace rs and taken rb+ xcept a tax sale;_ hall be combine 327 is § 467 REAL PROPERTY TAX LAW Art. 4 and shall furnish the information and be executed in the manner required or. prescribed in such forms, and shall be filed in such . assessor's office on or before the appropriate taxable status date. 6. At least sixty days prior to the appropriate taxable status date, the assessing authority shall mail to each person who was granted exemption pursuant to this section on the latest completed assessment roll an application form and a notice that such applica- tion must be filed on or before taxable status date and be approved in order for the exemption to be granted. The assessing authority shall, within three days of the completion and filing of the tentative assessment roll, notify by mail any applicant who has included with his application at least one self-addressed, pre -paid envelope, of the approval or denial of the application; provided, however, that the assessing authority shall, upon the receipt and filing of the applica- tion, send by mail notification of receipt to any applicant who has included two of such envelopes with the application. Where an applicant is entitled to a notice of denial pursuant to this subdivi- sion, such notice .shall be on a form prescribed by the state board and shall state the reasons for such denial and shall further state that the applicant may have such determination reviewed in the manner provided by law. Failure to mail any such application form or notices or the • failure of such person to receive any of the same shall not prevent the levy, collection and enforcement of the pay- ment of the taxes on property owned by such person. 7. Any conviction of having made any wilful false statement in the application for such exemption, shall be punishable by a fine of, not more than one hundred dollars and shall disqualify the applicant or applicants from further exemption for a period of five years. (Added L.1966, c. 616, § 1; amended L.1966, c. 925, § 1; L.1967, c. 752, § 1 L.1968, c. 555, § 1; L.1969, c. 1146, §§ 1 to 4; L.1970, c. 291, §§ 1 to 4, L.1971, c. 800, § 1; L.1971, c. 954, § 1; L.1972, c. 771, § 1; L.1974, c. 1004,,, §§ 1, 2; L.1975, c. 535, §§ 1, 2; L.1975, c. 664, § 1; L.1976, c. 710, § 1; L.1977, c. 148, § 1; L.1977, c. 187, § 1; L.1977, c. 822, § 1; L.1978, c. 153, § 1; L.1979, c. 109, § 1; L.1980, c. 816, § 1; L.1982, c. 475, § 1; L.1982, c, 589, § 1.) EXEMI Title 2 informat pal corpc 1980 A L.1980, thousand "eight th 1979 A L.1979, c ning "If thousand' dred". 1978 A c. 153, § tence beg 1977 Ai L.1977, c. sentence 1 stituted "; thousand Subd. 3, ' eff. Jan. ning "Not Subd. 6. ;1, 1978, ac assessing ginning "or notice: ed "any of 1976 An c. 710, § 1, ,4.and rede Subd. 4 - Jan. 1, 197 4-a as 6. Subd. 5. 1, 1977, reg 5 and form Subds. 6 Jan. 1, 197 •a and 5 t. H 1975 Am, L.1975, 9. 'without inc L.1975, c. text of sul L.1975, c added sente tion shall". Subd. 1, ;eff. Jan. 1, Subd. 3, I ;eff.' Jan. 1, 1!Such incon Historical Note 1982 Amendments. Subd. 3, par. (a). L.1982, c. 475, § 1, in sentence begin- ning "If the income" substituted "ten" for "nine" and "five" for "two". Subd. 4. L.1982, c. 589, § 1, eff. Sept. 1, 1983, in sentence beginning "Every municipal corporation" substituted "Ev- ery municipal corporation" for "The mu- nicipality" and "municipal corporation," for "municipality"; within sentence be- ginning "The provisions of" added sena;, tence, beginning "Senior citizens have"; within sentence beginning "The provi�: sions of" in sentence beginning "Ford; 328 A e /110f -es any other unit of .the public employer which previously was a part of an organized fire department' whose primary mission includes the prevention and control of aircraft fires, police force or police department of any county, city, except the city of New York, town, village or fire or police district, provided however, that New York city transit police shall be included herein, the board shall render assistance as follows: § 2. This act shall take effect immediately. REAL PROPERTY TAX EXEMPTION—PERSONS SIXTY–FIVE OR OLDER—INCREASE IN INCOME ELIGIBILITY LEVELS CHAPTER 588 S. 1027 • penalties for the rough fraudulent • mbly;.,do.eniact,- y adding 'a new this section, if a attempting to son's license to .k state driver's of such illegal pply for and be >n five hundred Approved July 21, 1989, effective as provided in ,section 2 _ AN. ACT to amend the real property tax law, in relation to increasing income eligibility levels for rsons sixty-five years of age or over for purposes of granting real property tax exemptions The People of the State of Nem York, represented in Senate and Assembly, do enact, ollows: Paragraph (b) of subdivision one of section four hundred sixty-seven of the real roperty tax law, as added by chapter four hundred forty of the laws of nineteen hundred eighty-five, is amended to read as follows: :;(b) :Any .local law, ordinance or resolution adopted pursuant to paragraph (a) of this ;subdivision may be amended, or a local law, ordinance or resolution may be adopted, to provide,, anexemption so as to, increase the maximum income eligibility level of such municipal corporation as provided in subdivision three of this section (represented : in the:• ereinbelow.. schedule as M), to the extent provided in the following schedule:- .. ,r ; ONS—BIN r. ration: for.;transit' rmbly, �do enacts 1 servicerlaw,al. >ws• _ >division two of r sts in collective 1 Dyer; as. to. the:, department,:orr: NUAL INCOME - PERCENTAGE ASSESSED VALUATION . ,- - . EXEMPT FROM TAXATION ore than4M) .but less than (M+$500 .'- 45 per centum • g. $600 [+:$500 .$600' or more): but less than 40 per .centum 141'f.1� 1200,.::x, t J:}::: $1,000 $1,200 or more) but less than 35 per centum 41,500 $1,800).. , 4-$80.$1;800 or more) but less than ; • 30 per centum' M:+$2,000 $2,400) . .+$2,000'$2,400 or more) but less than 25 per.centum 1X(1,1-421.500:. $3,000) +$28 $3 ,54,000 or more) but less than •.. 20 per centum ., �, , $3 $3 600 :This 'act shall take effect _immediately and shall apply to assessment rolls, repared on'the basis of taxable status dates occurring on or after January first, nineteen. • Additions in text are Indicated .by underline; deletions by stzikeeuta- 1211. ,. Y ger person; in violation.:! the vehicle ani' c or d•d )reservation lay; seven of tlie.,la ss{'d when .he: : q section 125.10,, de in .violation; of the' vehicle' h c or c uncil, Inc., .a not-for-profit corporation, hereafter re erre be organized and operated exclusively for the benefit of Canton -Potsdam and Massena MemorialHospital which Clifton -Fine Hospital, A. Barton Hepburn Hospital ;hospitals would also constitute the entire 'th section twenty-eight hunl dredone-a ofls corpora - the public ion shall be operated in compliance with health law. Toward the end of promotinghos litalsnt, effective and economical health care this corporation would support and services in the area served by the member hospitals, assist the member hospitals by reviewing and monitoring their missions, objectives, ;&ctivities and resources, and advising them wimissions, objectives, activit es anrespect to the ame, ldg�esources but not limited to, the coordination of the hospitals' with each other and with regional health care providers, the newly-formedh care agorporation will be encies and related oiganizatons. Specifically, it is envisioned thatapprove review and all vested with the following powers, including, but not limited to: to lirevie New York state capital expenditures of each member hospital in excess of app 'certificate of need thresholds; to develop anddevelopnt int implemn ent joint e quality ..eures allorthe 1, P approve the eve op - reservation lo �the��d succeeding AND MASSE. SALTS edures member hospitals; d 1 y,uvance program for theaffiliatedhospitals; hospitals. andto centralizing review and nt alining and oordinating these it..of new services by cies and activities of the individual membrdevelhospitals, l went of many new and/or more w wrence county area will be able to support theP ialized . services, that the member hospitals will realize, cost savings through the i ation of duplication of effort and also realize revenue enhancement through the vision of services on a collective basis, and that citizens of St. Lawrence county will .,,p the benefits of viable and quality health care services in their area. This act is tended to facilitate the implementation of the plan described above. 2. Notwithstanding any contrary provision of law, and without public hearings or erenda, the town of Clifton and the town of Fine are hereby empowered to adopt ` solutions which authorize full participation by Clifton -Fine Hospital in the plan de- 0,,ed in section one of this act. ° "3' Notwithstanding any contrary provision of law, and without a public hearing or • a. , , erendum, the town of Massena is hereby empowered to adopt a resolution which +�,,orizes ,full participation by Massena Memorial Hospital in the plan describedin A on one of this act. 4.This act shall take effect immediately. ), of Const Za MemorialHospi ng the health care Be and Assembly, d ;REAL PROPERTY TAX PARTIAL EXEMPTION FOR PERSONS there has been a. )itals of the St. La 3S to the residents of; rence area are A. B tal and Massena Me N . York state which:, :aced with the dilerr subject to severe fin• erations and cooperate rk Health Systems -AL en promulgated, which: of insuring the survi plan, St. Lawrence Ho eeets _ SIXTY—FIVE OR OVER—FILING REQUIREMENT CHAPTER 395 S. 441—B, A. 749—B Approved July 16, 1989, effective Sept. 1, 1989 fACT to amend the real property tax law, in relation to the elimination of owned byepersons he of filing of application for the partial exemption of real property sixty-five years or over from taxation when such persons have been granted such exemptions five,previous consecutive assessment rolls in cities of one million or more Peoeople of the State of New York, represented in Senate and Assembly, do enact glows kf.Subdivision 6 of section 467 of the real property tax law, as amended by chapter of: the laws of 1978, is amended to read as follows: • At least sixty days prior to the appropriate taxable status date, the .assessing shall mail to each person who was granted exemption pursuant to this section Additions in text are indicated by underline; deletions by strikeouts 853 Ch. 395 LAWS OF NEW YO 11989 RE on the latest completed assessment roll an application form and a notice that su: .(a)up( application must be filed on or before taxable status date and be approved in order for tbEYof the rl exemption to- be granted. The assessing authority shall, within three days of ''documen { completion and filing of the tentative assessment roll, notify by mail any applicant w 'establish has included with his application at least one self-addressed, pre -paid envelope, of ' l' cientific approval or denial of the application; provided, however, that the assessing authori a idemio shall, upon the receipt and filing of the application, send by mail notification of receipt :rp any applicant who has included two of such envelopes with the application. Where . ;municipa applicant is entitled to a notice of denial pursuant to this subdivision, such notice shall �" a ue:l qst c ., on a form prescribed by the state board and shall state the reasons. for -such denial a�,,,EeWiper shall further state that the applicant may have such determination reviewed in :111171be ; manner provided by law. Failure to mail any such application form or notices or ; failure of such person to receive any of the same shall not prevent the levy, collection.a ?, ; �(b) issi '`i,. ' f a tour enforcement of the payment of the taxes on property owned by such person. ,�. (b) Except in cities of one million or more, any person who has been ' ranted exem iti,;;:eighteen pursuant to this section on five (5) consecutive com .leted assessment rolls sha 1 not',''',erson, t de artme subject to the requirements set forth in paragraph (a) of this subdivision arovided"��) upo . governing board of the municipality in which said property is situated after public hea ';� c adopts a local law, ordinance or resolution providing therefor however said person sesign pi be mailed an application form and a notice informing him of his rights. Such exemp�i� birth sha shall be automatically granted on each subsequent assessment roll. Provided, howev,;;,ep me that when tax payment is made by such person a sworn affidavit must be included +; ,t� upon such payment which shall state that such person continues to be eligible for S pear to exemption. Such affidavit shall be on a form prescribed by the state board. If s affidavit is not included with the tax payment, the collecting officer shall pro format fo pursuant to section five hundred fifty -one -a of this chapter. ' Wand the c {n (c) In cities of one million or more, . any person who has been ' ranted exem � 'a' ompensa pursuant to this section shall file the completed application with the appropriate assess"j:;v-� b authority every twenty-four months from the date such exemption was granted with '4' M iF the necessity of having been granted exemption pursuant to this section on five ;s 4desirec�ce shall `shoe emonstrl o' provis recital or record in erewith,, 1,. . c Of. t,. consecutive completed assessment rolls. § 2. This act shall take effect on the first day of September next succeeding the on which it shall have become a law. WALLET -SIZE BIRTH CERTIFICATE ISSUANCE BY HEALTH COMMISSIONER CHAPTER 396 2. Tl come a S. 877—A Approved July 16, 1989, effective as provided in section 2 AN ACT to amend the public health law, in relation to a wallet -size birth certificate ThePeopleof the State of New York, represented in Senate and Assembly, do as follows:. `" § 1. Subdivision 1 of section 4174 of the public health law, as amended by chapter of the laws of 1974, paragraph (a) as amended by chapter 644 of the laws of 1 paragraph (b) as separately amended by chapters 894 and 969 of the laws of 1 paragraph (d) as amended by chapter 1043 of the laws of 1981; paragraph (f) as added i-.. r .1 .....1 /4.1 no rolottwrc 1 by chanter l� LA: 1 V companiesinsurance' rcent of its ms written" miums and on company, h incurred in of examina-: :mited to the:: 1 five of this. from compli-. ice premium'; )aragraph of n assessment ritten of less,;, e specified in f section one 1 the perils in, an accredited; is article. A. ay of April irq rmation as is#' employer has authorized such officer to possess a firearm during any phase of the officer's on -duty employment. 4. § 2. This act shall take effect on the first day of November next succeeding the date ;ion which it shall have become a law. SER CENTRAL NEW YORK REGIONAL TRANSPORTATION AUTHORITY—INVESTMENTS CHAPTER 286 S. 298 Approved July 10, 1989, effective as provided in section 2 AN ACT to amend the public authorities law, in relation to investments by the central New York regional transportation authority :The People of the State of New York, represented in Senate .and Assembly, do enact 4as follows. § 1. Paragraph four of subdivision A of section thirteen hundred thirty-one of the ublic authorities law, as added by chapter seven hundred fourteen of the laws of nineteen hundred seventy, is amended to read as follows: 4. To invest any funds held in reserve or sinking funds, or any monies not required for ivnmediate use or disbursement, at the discretion of the authority, in obligations of the tate or the United States government or obligations the principal and interest of which care guaranteed by the state or the United States government, or in certificates of deposit 'or other interest bearin : de • osito accounts in banks or trust com s anies in this state if e certificate or account is secured by obligations of the Unite • States or of the state of a market value equal at all times to the amount of the deposit; 2. This act shall take effect on the thirtieth day after it shall have become a law. )fficer status on 3 New York city, nbly, do enact a new subdiyi•i r.sr Br in Richmond commissioner; ,he city of Newt fficers shall 'be apter, and shall ly when actin! ied to authorizet the appropriate al law and 'the,' REAL PROPERTY TAX EXEMPTION—APPLICATION BY PERSONS SIXTY–FIVE OR OVER CHAPTER 287 S. 322 Approved July 10, 1989, effective Jan. 1, 1990 AN ACT to amend the real property tax law, in relation to applications for exemptions from real J property taxation by persons sixty-five years of age or older -E'The People of the State of New York, represented in Senate and Assembly, do enact follows: ;1. Subdivision five of section four hundred sixty-seven of the real property tax law, ;;amended by chapter two hundred ninety-one of the laws of nineteen hundred seventy as renumbered by chapter seven hundred ten of the laws of nineteen hundred seventy-six, is amended to read as follows: • 45,:' Application for such exemption must be made by the owner, or all of the owners of *property, on forms prescribed by the state board to be furnished by the appropriate assessing authority and shall furnish the information and be executed in the manner Additions in text are indicated by underline; deletions by strikeouts- 695 Ch. 287 LAWS OF NEW YORE .1989 R] required or prescribed in such forms, and shall be filed in such assessor's office on or „.01 1. before the appropriate taxable status date. Notwithstanding any other provision of law,;read+as at the option of the municipal corporation, any person otherwise qualifying under this 'r:, section shall not be denied the exemption under this section if he becomes sixty-fivejears of age after the appropriate taxable status date and before December thirty-first f the �'Ei:rll.� same year. Section § 2. This act shall take effect on the first day of January next succeeding the date on which it shall have become a law. ', .A ��:{ sus ="�3.Si Ott TRAFFIC INFRACTIONS—HEARINGS—ADJOURNMENT OR DISMISSAL ; i'.' .' 1 ��picture, WHERE PEOPLE ARE NOT READY12t.io:1 1 CHAPTER 288 S. 508—B Approved July 10, 1989, effective as provided in section 2 AN ACT to amend the vehicle and traffic law, in relation to requiring dismissal of chargesh certain prosecutions' The People of the State of New York, represented in Senate and Assembly, do en�ad as follows: § 1. Subdivisions 2, 3, 4 and 5 of section 227 of the vehicle and traffic law an renumbered subdivisions 3, 4, 5 and 6 and a new subdivision 2 is added to read as follow 2. In any case wherein the people are not ready for the hearing on the schedule hearing date, the hearing officer may order a dismissal of the charge or the adjournmeel of the hearing to a subsequent time. In any case wherein the people are not ready fer the hearing at an ordered adjourned time and do not provide a minimum of seven days' notice to the department after having been not ready for a hearing on the charge for all reason previously, the charge shall be dismissed unless the hearing officer determines that a substantial traffic safety hazard would result from the dismissal. The commissie er shall promulgate , regulations concerning the adjournment of hearings which mal permit the dismissal of cases by a . hearing officer for reasons not prescribed herein § 2. This act shall take effect on the one hundred twentieth day after it shall have become a law; provided that the commissioner of motor vehicles shall promulgate any and all rules and regulations necessary to the timely implementation of this act on its effective date on or before such date. • VIDEOCASSETTES—FILM RATING LABELING CHAPTER 289 • S. 815 Approved July 10, 1989, effective Jan. 1, 1989 - - • that rated video oroductek N rent at Clearly '2. TI hunk. ed epic ure, gating, receivin, 3. A of mor *ch.,it 'ACT servi rout `TIte:P of follo; twenty; c a,9undred (1) .Cc BubdiviS an rmnt