N.Y. Real Property Tax Law § 467-b: Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities

§ 467-b. Tax abatement for rent-controlled and rent regulated property

occupied by senior citizens or persons with disabilities. 1.

Definitions. As used in this section:

a. "Dwelling unit" means that part of a dwelling in which a head of

the household resides and which is subject to either the emergency

housing rent control law or to the rent and rehabilitation law of the

city of New York enacted pursuant to the local emergency housing rent

control law, or to the emergency tenant protection act of nineteen

seventy-four;

b. "Head of the household" means a person (i) who is sixty-two years

of age or older, or (ii) who qualifies as a person with a disability

pursuant to subdivision five of this section, and is entitled to the

possession or to the use or occupancy of a dwelling unit;

c. "Income" means:

(i) the "adjusted gross income" for federal income tax purposes as

reported on the applicant's federal or state income tax return for the

applicable income tax year, subject to any subsequent amendments or

revisions, plus any social security benefits not included in such

federal adjusted gross income; provided that if no such return was filed

for the applicable income tax year, the applicant's income shall be

determined based on the amounts that would have so been reported if such

a return had been filed; and provided further, that when determining

income for purposes of this section, the following conditions shall be

applicable:

(A) the governing body of a municipal corporation, after a public

hearing, may adopt a local law, ordinance or resolution providing that

any social security benefits that were not included in the applicant's

federal adjusted gross income shall not be considered income;

(B) distributions received from an individual retirement account or

individual retirement annuity that were included in the applicant's

federal adjusted gross income shall not be considered income unless the

governing body of a municipal corporation, after a public hearing,

adopts a local law, ordinance or resolution providing otherwise;

(C) the applicant's income shall be offset by all medical and

prescription drug expenses actually paid that were not reimbursed or

paid for by insurance, if the governing body of a municipal corporation,

after a public hearing, adopts a local law, ordinance or resolution

providing therefor;

(D) any tax-exempt interest or dividends that were excluded from the

applicant's federal adjusted gross income shall be considered income;

and

(E) any losses that were applied to reduce the applicant's federal

adjusted gross income shall be subject to the following limitations:

(1) the net amount of loss reported on federal Schedule C, D, E, or F

shall not exceed three thousand dollars per schedule,

(2) the net amount of any other separate category of loss shall not

exceed three thousand dollars, and

(3) the aggregate amount of all losses shall not exceed fifteen

thousand dollars; or

(ii) notwithstanding subparagraph (i) of this paragraph, in a city

with a population of one million or more persons:

(A) the sum of the adjusted gross incomes reported on the federal

income tax returns of the applicant and all other members of the

applicant's household for the most recent income tax year or years for

which data is sufficiently available to determine the applicant's

eligibility for exemptions pursuant to this section, subject to any

subsequent amendments or revisions, less any distributions, to the

extent included in each such adjusted gross income, received from an

individual retirement account or retirement annuity; provided that if no

such income tax return was filed by any member of the applicant's

household for such income tax year, the income of such applicant or

member of the applicant's household shall be determined as if such a

return had been filed;

(B) provided, however, that income may be calculated as the 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 net income from self-employment, but shall not include gifts or

inheritances, payments made to individuals because of their status as

victims of Nazi persecution, as defined in federal P.L. 103-286, or

increases in benefits accorded pursuant to the social security act or a

public or private pension paid to any member of the household which

increase, in any given year, does not exceed the consumer price index

(all items United States city average) for such year 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, when the following conditions are met:

(1) a rent increase exemption order was granted to the head of

household prior to July first, two thousand twenty-four;

(2) such rent increase exemption order is either renewed after each

benefit period or granted pursuant to paragraph (d) of subdivision two

of this section to account for a temporary increase in income;

(3) income calculated as described in this subparagraph would yield a

lower amount than income calculated as described in subparagraph (i) of

this paragraph; and

(C) provided, further, that a change in the method of calculating

income pursuant to this paragraph shall not affect eligibility to file a

short-form renewal application in accordance with subparagraph two of

paragraph a of subdivision four of this section;

d. "Income tax year" means a twelve month period for which the head of

the household filed a federal personal income tax return, or if no such

return is filed, the calendar year;

e. "Increase in maximum rent or legal regulated rent" means any

increase in the maximum rent or the legal regulated rent for the

dwelling unit in question pursuant to the applicable rent control law or

to the emergency tenant protection act of nineteen seventy-four,

respectively, or such classes of increase thereunder as may be specified

in a local law, ordinance or resolution enacted pursuant to this

section, over such base period rent as shall be provided therein or an

exemption from the maximum rent or legal regulated rent as specified in

paragraph c or d of subdivision three of this section;

f. "Members of the household" means the head of the household and any

person, other than a bona fide roomer, boarder or subtenant who is not

related to the head of the household, permanently residing in the

dwelling unit.

g. "Supervising agency" shall mean the appropriate rent control agency

or administrative agency designated to administer the tax abatement for

rent-controlled and rent regulated property occupied by senior citizens

or persons with disabilities pursuant to a local law, resolution, or

ordinance passed pursuant to subdivision two of this section.

2. The governing body of any municipal corporation is hereby

authorized 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 amount not in excess of that portion of

any increase in maximum rent or 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.

(c) Provided, however, that in a city of a population of one million

or more, where the head of household has been granted a rent increase

exemption order that is in effect as of January first, two thousand

fifteen or takes effect on or before July first, two thousand fifteen,

the amount determined by paragraph (a) of this subdivision shall be an

amount not in excess of the difference between the maximum rent or legal

regulated rent and the amount specified in such order, as adjusted by

any other provision of this section.

(d) (1) Provided, however, that in a city with a population of one

million or more, a head of the household who has received a rent

increase exemption order that has expired and who, upon renewal

application for the period commencing immediately after such expiration,

is determined to be ineligible for a rent increase exemption order

because the combined income of all members of the household exceeds the

maximum amount allowed by this section or the maximum rent or legal

regulated rent does not exceed one-third of the combined income of all

members of the household, may submit a new application during the

following calendar year, and if such head of the household receives a

rent increase exemption order that commences during such calendar year,

the tax abatement amount for such order shall be calculated as if such

prior rent increase exemption order had not expired. However, no tax

abatement benefits may be provided for the period of ineligibility.

(2) No head of the household may receive more than three rent increase

exemption orders calculated as if a prior rent increase exemption order

had not expired, as described in subparagraph one of this paragraph.

3. Any such local law, ordinance or resolution shall provide that:

* a. for a dwelling unit where the head of the household is a person

sixty-two years of age or older, 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 twenty-five thousand

dollars beginning July first, two thousand five, twenty-six thousand

dollars beginning July first, two thousand six, twenty-seven thousand

dollars beginning July first, two thousand seven, twenty-eight thousand

dollars beginning July first, two thousand eight, twenty-nine thousand

dollars beginning July first, two thousand nine, fifty thousand dollars

beginning July first, two thousand fourteen, and seventy-five thousand

dollars beginning July first, two thousand twenty-six, 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 income tax year and the date of filing

the application, the income for such year may be adjusted by excluding

salary or earnings and projecting their retirement income over the

entire period of such year.

* NB Effective until June 30, 2028

* a. for a dwelling unit where the head of the household is a person

sixty-two years of age or older, 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 twenty-five thousand

dollars beginning July first, two thousand five, twenty-six thousand

dollars beginning July first, two thousand six, twenty-seven thousand

dollars beginning July first, two thousand seven, twenty-eight thousand

dollars beginning July first, two thousand eight, and twenty-nine

thousand dollars beginning July first, two thousand nine, 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 income tax year and the date of filing

the application, the income for such year may be adjusted by excluding

salary or earnings and projecting his or her retirement income over the

entire period of such year.

* NB Effective June 30, 2028

* b. for a dwelling unit where the head of the household qualifies as

a person with a disability pursuant to subdivision five of this section,

no tax abatement shall be granted if the combined income for all members

of the household for the current income tax year exceeds fifty thousand

dollars beginning July first, two thousand fourteen, and seventy-five

thousand dollars beginning July first, two thousand twenty-six, as may

be provided by the local law, ordinance or resolution adopted pursuant

to this section.

* NB Effective until June 30, 2028

* b. for a dwelling unit where the head of the household qualifies as

a person with a disability pursuant to subdivision five of this section,

no tax abatement shall be granted if the combined income for all members

of the household for the current income tax year exceeds fifty thousand

dollars beginning July first, two thousand fourteen, as may be provided

by the local law, ordinance or resolution adopted pursuant to this

section.

* NB Effective June 30, 2028

c. upon issuance of a tax abatement certificate as provided in

subdivision 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.

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 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

(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, except that this subparagraph shall not apply to a head

of the household who has been granted a rent increase exemption order

that is in effect as of January first, two thousand fifteen or takes

effect on or before July first, two thousand fifteen.

e. 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 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:

(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, except that this subparagraph shall not apply to a head

of the household who has been granted a rent increase exemption order

that is in effect as of January first, two thousand fifteen or takes

effect on or before July first, two thousand fifteen.

f. 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 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 or person with a

disability 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 of such 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 reclassification of

the dwelling unit including exemption from the rent increase granted

pursuant to subparagraph (m) of paragraph one of subdivision g of

section 26-405 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.

(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 26-405 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, 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.

g. 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 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 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 unless such head of

the household has been granted a rent increase exemption order that is

in effect as of January first, two thousand fifteen or takes effect on

or before July first, two thousand fifteen; 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.

h. (1) notwithstanding any other provision of law, a head of the

household who is otherwise eligible for a senior citizen rent increase

exemption order shall be issued an order applicable to a second dwelling

unit when such person occupies two contiguous and connected dwelling

units, both of which are eligible for a senior citizen rent increase

exemption order, as a combined residence and such person has occupied

and paid rent for both units for at least two years. Only one head of

household shall be issued an exemption order for each eligible

contiguous and connected dwelling units pursuant to this paragraph.

(2) if the appropriate rent control agency or administrative agency

determines that there was a material misstatement in an application

filed by a head of household for a second senior citizen rent increase

exemption order pursuant to this paragraph and that such misstatement

provided the basis for the granting of such second exemption order, the

rent control agency or administrative agency shall proceed to impose a

penalty on the applicant of one thousand dollars in addition to

recovering the amount of any prior exemption erroneously granted. For

purposes of this paragraph, "contiguous" shall mean adjacent or next to.

i. (1) the entity administering the program shall develop

informational material describing eligibility for and benefits of the

senior citizen rent increase exemption program and the disability rent

increase exemption program administered pursuant to this section, and,

how additional information can be obtained regarding these programs.

Such informational material shall be provided to landlords of housing

accommodations subject to provisions of the local emergency housing rent

control act, the emergency tenant protection act of nineteen

seventy-four or any local laws enacted pursuant thereto, the emergency

housing rent control law, and the rent stabilization law of nineteen

hundred sixty-nine.

(2) (A) a landlord of any housing accommodation subject to provisions

of the local emergency housing rent control act, the emergency tenant

protection act of nineteen seventy-four or any local laws enacted

pursuant thereto, the emergency housing rent control law or the rent

stabilization law of nineteen hundred sixty-nine shall, at least once

annually, including with a new lease and all renewal leases and upon the

annual registration of a housing accommodation as required by section

26-517 of the administrative code of the city of New York delivered to

the occupant of such accommodation, provide the informational material

describing eligibility for and the benefits of the senior citizen rent

increase exemption program and the disability rent increase exemption

program, as provided by the entity administering the program pursuant to

subparagraph one of this paragraph.

(B) The state commissioner of housing and community renewal shall

provide notice to a tenant, the form of which shall be determined by

such commissioner, clearly and conspicuously displaying the eligibility

requirements for the senior citizen rent increase exemption program and

the disability rent increase exemption program and the website address

and telephone number where tenants may obtain more information. Such

commissioner shall provide such notice to a tenant at the same time as:

(i) Receipt of an application for a rent adjustment due to a major

capital improvement; and

(ii) For dwelling units subject to chapter three of title twenty-six

of the administrative code of the city of New York, a maximum base rent

adjustment pursuant to paragraph one of subdivision g of section 26-405

of the administrative code of the city of New York.

(C) A company, as such term is defined in subdivision two of section

twelve of the private housing finance law, shall provide the notice

required by clause (A) of this subparagraph to a tenant upon a rent

increase pursuant to section thirty-one of the private housing finance

law, provided that the company shall provide such notice to a tenant at

least once annually.

3-a. The supervising agency shall develop and implement a plan that

will increase the ability of applicants and participants to obtain and

complete its forms in a community setting. Additionally, the supervising

agency shall make assistance available with respect to the completion of

such forms. Such plan shall include, but not be limited to:

a. partnering with organizations, where available, that engage in

outreach and provide supportive services to seniors within the community

to make such forms available to potential applicants and current

participants, as well as providing assistance with respect to the

completion of such forms. Organizations that have contact with seniors

in the community shall include, where applicable, but not be limited to

senior centers, community-based organizations, community boards

established pursuant to section twenty-eight hundred of the New York

city charter, neighborhood preservation companies established pursuant

to article sixteen of the private housing finance law, and rural

preservation corporations established pursuant to article seventeen of

the private housing finance law;

b. partnering with other municipal entities or agencies to disseminate

information and forms for the tax abatement program as well as provide

assistance with the completion of such forms;

c. providing training for individuals in such partnering

organizations, entities, and agencies to assist individuals in

completing such forms for the tax abatement program;

d. authorizing organizations, entities, or agencies that offer

assistance with forms pursuant to this subdivision to accept completed

forms from applicants and participants and forward them to the

supervising agency. The supervising agency shall treat such forms as if

they had been received directly from the applicant or participant.

4. a. (1) The head of the household must apply every two years to the

appropriate rent control agency or administrative agency for a tax

abatement certificate on a form prescribed by said agency. Such form

shall be made available to any organization, entity, or agency

partnering with the supervising agency pursuant to subdivision three-a

of this section. Any completed application received pursuant to

paragraph d of subdivision three-a of this section shall be treated as

if it had been received directly from the applicant or participant.

(2) Upon the adoption of a local law, ordinance, or resolution by the

governing board of a municipality, any head of household that has been

issued a tax abatement certificate pursuant to this section for five

consecutive benefit periods, and whose income and residence have not

changed since their last renewal application, shall be eligible to file

a short form renewal. Such statement shall be on a form prescribed by

the appropriate rent control agency or administrative agency and shall

include the following: (i) a sworn statement certifying that such head

of household continues to be eligible to receive such certificate and

that their income and residence have not changed; and (ii) a

certification to be signed by the applicant stating that all information

contained in their statement is true and correct to the best of the

applicant's knowledge and belief and stating that they understand that

the willful making of any false statement of material fact therein shall

subject them to the provisions of law relevant to the making and filing

of false instruments and loss of their benefit, and that subsequent

reapplication shall be as a new applicant.

(b) A tax abatement certificate setting forth an amount not in excess

of the increase in maximum 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. The appropriate rent

control agency or administrative agency shall send a notice of required

renewal to each head of household currently receiving an exemption under

this section via United States Postal Service to their primary residence

no less than thirty days prior to the application renewal date.

4-a. Notwithstanding any other provision of law to the contrary, where

a head of household who holds a current, valid tax abatement certificate

dies or permanently leaves the household as specified in rules

promulgated by the administrative agency, a surviving member of the

household who is eligible under this section may apply to transfer the

rent increase exemption from the head of household who has died or

permanently left the household into their name and continue the

exemption as the new head of household. The option to transfer the rent

increase exemption shall be available for a period of six months after

the head of household dies or permanently leaves the household or ninety

days after the date of notice from the administrative agency informing

the household that the rent increase exemption benefit has expired upon

the death of the head of household, whichever is later. Such notice

shall include an explanation of the process to transfer the exemption to

an eligible surviving household member and the time period to do so,

accompanied by the form necessary to transfer the exemption.

5. Eligibility. a. To qualify as a person with a disability for the

purposes of this section, an individual shall submit to the appropriate

rent control agency or administrative agency proof sufficient to such

agency that such individual is currently receiving (i) social security

disability insurance (SSDI), (ii) supplemental security income (SSI)

benefits under the federal social security act, (iii) disability pension

or disability compensation benefits provided by the United States

department of veterans affairs, (iv) disability pension or disability

compensation benefits provided by the United States Postal Service, or

(v) those previously eligible by virtue of receiving disability benefits

under the supplemental security income program or the social security

disability program and currently receiving medical assistance benefits

based on determination of disability as provided in section three

hundred sixty-six of the social services law.

b. Eligibility shall be determined as of a date prescribed by the

appropriate rent control agency or administrative agency pursuant to the

local law, ordinance or resolution and such local law, ordinance or

resolution may provide for a pro rata refund of taxes paid prior to such

eligibility date or a credit therefor against the next succeeding tax

periods.

c. The entity that administers the tax abatement pursuant to this

section shall develop a system to ensure that participants that are

eligible for this tax abatement program pursuant to paragraph b of

subdivision three of this section and subsequently become eligible

pursuant to paragraph a of subdivision three of this section, shall have

timely notice of the need to reapply for the tax abatement program

during the first reapplication period after meeting the eligibility

criteria of paragraph a of subdivision three of this section and for

every reapplication thereafter based on their eligibility pursuant to

paragraph a of subdivision three of this section.

d. An entity administering this program shall not consider any

eligibility criteria that are not contained in this section in

determining whether to approve or deny an application for the tax

abatement program.

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.

7. Upon the vacancy of a dwelling unit for which an abatement

certificate has been issued, the owner thereof shall remit a pro rata

portion of the tax abatement to the collecting officer of the municipal

corporation which granted such abatement and any amount due by reason of

such vacancy shall be a lien upon the property on and after the date of

such vacancy.

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.

9. In a city with a population of one million or more, any such local

law, ordinance or resolution may provide that in the event the tax

abatement certificate authorizes an amount of deduction in excess of the

real estate quarterly installment, then the balance may be applied to

any subsequent installment until exhausted, provided that, at the

request of the owner, such balance shall be paid to the owner in lieu of

being applied to any subsequent installment, except where the owner is

in arrears in the payment of real estate taxes on any property. For the

purposes of such provision of any such local law, ordinance or

resolution, where the owner is a corporation, it shall be deemed to be

in arrears when any officer, director or any person holding an interest

in more than ten percent of the issued and outstanding stock of such

corporation is in arrears in the payment of real estate taxes on any

property; where title is held by a nominee, the owner shall be deemed to

be in arrears when the person for whose benefit such title is held is in

arrears in the payment of real estate taxes on any property.

10. In a city of one million or more, a head of household may apply

for a recalculation of his or her current rent increase exemption

amount, provided that such head of household's previous rent increase

exemption expired on or after December thirty-first, two thousand

thirteen; he or she was determined to be ineligible for a rent increase

exemption renewal prior to July first, two thousand fourteen; and he or

she was determined eligible for a rent increase exemption under the

eligibility criteria that took effect July first, two thousand fourteen.

The tax exemption amount shall be recalculated as if such head of

household's previous rent increase exemption order, as adjusted by any

other provision of this section, did not expire.

11. An entity that administers the tax abatement program pursuant to

this section shall implement and administer a program that develops

outreach initiatives to identify individuals who meet the eligibility

criteria for the tax abatement program who are not participating in the

program and ensure that they have information regarding the tax

abatement program. Such outreach program may include, but shall not be

limited to, mailings, advertisements, public service announcements,

literature dissemination, internet technology, social media, community

outreach, and partnerships with other municipal entities and agencies.

An entity that administers the tax abatement program may consult with

any other person or entity deemed pertinent to develop the outreach

initiative.

12. Any municipality that adopts a local law, resolution, or ordinance

pursuant to subdivision two of this section shall develop a program to

allow applicants and participants to ascertain the status of any tax

abatement or the status of any form that has been filed by such

applicant or participant on the applicant or participant's behalf

pursuant to this section. Such program shall include provisions to

ensure that applicants and participants whose primary language is not

English, who may have communication restrictions due to partial or total

blindness, deafness, speech impediment, or cognitive impairment, and/or

who lack access to the internet may ascertain such status.

13. a. Within ten days of receiving any form for application, renewal,

or adjustment of abatement for the tax abatement program, a letter

acknowledging receipt of such form shall be sent to the applicant. Such

letter shall include the date the form was received.

b. Within thirty days of the receipt of an application or renewal

application from an applicant, the entity that administers the tax

abatement program shall approve the application or renewal application

for the tax abatement program, deny the application or renewal

application for the tax abatement program, or request further

information or documentation from the applicant. If a request is made

for further information or documentation, the entity that administers

the tax abatement program shall have fifteen days after such information

or documentation requested is received by the entity to either approve

or deny the application or renewal application.

c. Within thirty days of the receipt of any form other than an

application or renewal application form from an applicant, the entity

that administers the program shall act on such form.

d. Within ten days of approving or rejecting an application or renewal

application pursuant to paragraph b of this subdivision or acting upon

any other form pursuant to paragraph c of this subdivision, a written

notification shall be sent to the individual who made such application

or renewal application or sent such form. Such written notification

shall include the action taken by the entity administering the tax

abatement program, the date such action was taken, what recourse is

available should the individual be dissatisfied with such action, and

how to pursue the recourse available.