N.Y. Real Property Tax Law § 467-f: Protective and safety devices tax abatement

§ 467-f. Protective and safety devices tax abatement. 1. Definitions.

As used in this section:

a. "Eligible owner" means a person who does not reside in a

residential unit and installed grab bars on the walls of shower and

bathtub stalls and adjacent to each toilet or water closet in each

residential unit upon a request by a senior citizen or disabled tenant

residing therein or by a tenant residing therein with a senior citizen

or disabled person.

b. "Senior citizen" means a person who is at least sixty years of age.

c. "Disabled person" means an individual who provides documentation

indicating that he or she is recognized by any city, state or federal

authority or agency as having a disability which impedes vision or

mobility or who provides medical evidence indicating that he or she has

a disability impeding vision or mobility which would benefit him or her

from the installation of the grab bars.

d. "Multiple dwelling unit" means a building in which there is either

rented, leased, let or hired out to be occupied, or is occupied as the

residence or home of two or more occupants living independently of each

other.

e. "Commissioner" means the commissioner of finance for the city of

New York.

2. A city with a population of one million or more is hereby

authorized and empowered to adopt a local law or ordinance providing for

an abatement to an eligible owner against taxes imposed on real property

containing a multiple dwelling unit as defined herein for fiscal years

beginning on and after the first of July, two thousand seven by one of

the following amounts for each installation of a grab bar:

(a) where purchase and installation requiring anchoring by screws or

toggles where there is no removal of surface tiles or surrounding facade

within the tub area, an amount not to exceed two hundred fifty dollars;

or

(b) where purchase and installation requiring anchoring that entails

the removal and replacement of surrounding surface tiles and or facade,

an amount not to exceed four hundred dollars; or

(c) where purchase and installation requiring anchoring that entails

the removal and replacement of surface lines and underlayment behind the

removed tiles, an amount not to exceed eight hundred dollars.

3. The commissioner shall be authorized to promulgate rules necessary

to effectuate the purposes of this section.