N.Y. Real Property Law § 235-a: Tenant right to offset payments and entitlement to damages in certain cases

§ 235-a. Tenant right to offset payments and entitlement to damages in

certain cases. 1. In any case in which a residential tenant shall

lawfully make a payment to a utility company pursuant to the provisions

of sections thirty-three, thirty-four and one hundred sixteen of the

public service law, or to a utility company as defined in subdivision

twenty-three of section two of the public service law, public authority,

water-works corporation, as defined in subdivision twenty-seven of

section two of the public service law, or municipal water system, as

prescribed in section eighty-nine-l of the public service law, for water

service which a landlord is responsible for but has failed or refused to

provide payment therefor, such payment shall be deductible from any

future payment of rent.

2. Any owner (as defined in the multiple dwelling law or multiple

residence law) of a multiple dwelling responsible for the payment of

charges for gas, electric, steam or water service who causes the

discontinuance of that service by failure or refusal to pay the charges

for past service shall be liable for compensatory and punitive damages

to any tenant whose utility service is so discontinued.

* 3. Nothing contained in this section and no payment made pursuant to

this section shall be deemed to discharge the liability of a renter with

an interest in real property pursuant to subdivision two of section

three hundred four of the real property tax law from taxes levied on

such interest.

* NB (Effective pending ruling by Commissioner of Internal Revenue)