§ 467-B — Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities

New York § 467-B

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 467-b. Tax abatement for rent-controlled and rent regulated property\noccupied by senior citizens or persons with disabilities. 1.\nDefinitions. As used in this section:\n a. "Dwelling unit" means that part of a dwelling in which a head of\nthe household resides and which is subject to either the emergency\nhousing rent control law or to the rent and rehabilitation law of the\ncity of New York enacted pursuant to the local emergency housing rent\ncontrol law, or to the emergency tenant protection act of nineteen\nseventy-four;\n b. "Head of the household" means a person (i) who is sixty-two years\nof age or older, or (ii) who qualifies as a person with a disability\npursuant to subdivision five of this section, and is entitled to the\npossession or to the use or occupancy of a dwelling unit;\n c. "Income" means:\n (i) the "adjusted gross income" for federal income tax purposes as\nreported on the applicant's federal or state income tax return for the\napplicable income tax year, subject to any subsequent amendments or\nrevisions, plus any social security benefits not included in such\nfederal adjusted gross income; provided that if no such return was filed\nfor the applicable income tax year, the applicant's income shall be\ndetermined based on the amounts that would have so been reported if such\na return had been filed; and provided further, that when determining\nincome for purposes of this section, the following conditions shall be\napplicable:\n (A) the governing body of a municipal corporation, after a public\nhearing, may adopt a local law, ordinance or resolution providing that\nany social security benefits that were not included in the applicant's\nfederal adjusted gross income shall not be considered income;\n (B) distributions received from an individual retirement account or\nindividual retirement annuity that were included in the applicant's\nfederal adjusted gross income shall not be considered income unless the\ngoverning body of a municipal corporation, after a public hearing,\nadopts a local law, ordinance or resolution providing otherwise;\n (C) the applicant's income shall be offset by all medical and\nprescription drug expenses actually paid that were not reimbursed or\npaid for by insurance, if the governing body of a municipal corporation,\nafter a public hearing, adopts a local law, ordinance or resolution\nproviding therefor;\n (D) any tax-exempt interest or dividends that were excluded from the\napplicant's federal adjusted gross income shall be considered income;\nand\n (E) any losses that were applied to reduce the applicant's federal\nadjusted gross income shall be subject to the following limitations:\n (1) the net amount of loss reported on federal Schedule C, D, E, or F\nshall not exceed three thousand dollars per schedule,\n (2) the net amount of any other separate category of loss shall not\nexceed three thousand dollars, and\n (3) the aggregate amount of all losses shall not exceed fifteen\nthousand dollars; or\n (ii) notwithstanding subparagraph (i) of this paragraph, in a city\nwith a population of one million or more persons:\n (A) the sum of the adjusted gross incomes reported on the federal\nincome tax returns of the applicant and all other members of the\napplicant's household for the most recent income tax year or years for\nwhich data is sufficiently available to determine the applicant's\neligibility for exemptions pursuant to this section, subject to any\nsubsequent amendments or revisions, less any distributions, to the\nextent included in each such adjusted gross income, received from an\nindividual retirement account or retirement annuity; provided that if no\nsuch income tax return was filed by any member of the applicant's\nhousehold for such income tax year, the income of such applicant or\nmember of the applicant's household shall be determined as if such a\nreturn had been filed;\n (B) provided, however, that income may be calculated as the income\nfrom all sources after deduction of all income and social security taxes\nand includes social security and retirement benefits, supplemental\nsecurity income and additional state payments, public assistance\nbenefits, interest, dividends, net rental income, salary or earnings,\nand net income from self-employment, but shall not include gifts or\ninheritances, payments made to individuals because of their status as\nvictims of Nazi persecution, as defined in federal P.L. 103-286, or\nincreases in benefits accorded pursuant to the social security act or a\npublic or private pension paid to any member of the household which\nincrease, in any given year, does not exceed the consumer price index\n(all items United States city average) for such year which take effect\nafter the date of eligibility of head of the household receiving\nbenefits hereunder whether received by the head of the household or any\nother member of the household, when the following conditions are met:\n (1) a rent increase exemption order was granted to the head of\nhousehold prior to July first, two thousand twenty-four;\n (2) such rent increase exemption order is either renewed after each\nbenefit period or granted pursuant to paragraph (d) of subdivision two\nof this section to account for a temporary increase in income;\n (3) income calculated as described in this subparagraph would yield a\nlower amount than income calculated as described in subparagraph (i) of\nthis paragraph; and\n (C) provided, further, that a change in the method of calculating\nincome pursuant to this paragraph shall not affect eligibility to file a\nshort-form renewal application in accordance with subparagraph two of\nparagraph a of subdivision four of this section;\n d. "Income tax year" means a twelve month period for which the head of\nthe household filed a federal personal income tax return, or if no such\nreturn is filed, the calendar year;\n e. "Increase in maximum rent or legal regulated rent" means any\nincrease in the maximum rent or the legal regulated rent for the\ndwelling unit in question pursuant to the applicable rent control law or\nto the emergency tenant protection act of nineteen seventy-four,\nrespectively, or such classes of increase thereunder as may be specified\nin a local law, ordinance or resolution enacted pursuant to this\nsection, over such base period rent as shall be provided therein or an\nexemption from the maximum rent or legal regulated rent as specified in\nparagraph c or d of subdivision three of this section;\n f. "Members of the household" means the head of the household and any\nperson, other than a bona fide roomer, boarder or subtenant who is not\nrelated to the head of the household, permanently residing in the\ndwelling unit.\n g. "Supervising agency" shall mean the appropriate rent control agency\nor administrative agency designated to administer the tax abatement for\nrent-controlled and rent regulated property occupied by senior citizens\nor persons with disabilities pursuant to a local law, resolution, or\nordinance passed pursuant to subdivision two of this section.\n 2. The governing body of any municipal corporation is hereby\nauthorized and empowered to adopt, after public hearing, in accordance\nwith the provisions of this section, a local law, ordinance or\nresolution providing for the abatement of taxes of said municipal\ncorporation imposed on real property containing a dwelling unit as\ndefined herein by one of the following amounts: (a) where the head of\nthe household does not receive a monthly allowance for shelter pursuant\nto the social services law, an amount not in excess of that portion of\nany increase in maximum rent or legal regulated rent which causes such\nmaximum rent or legal regulated rent to exceed one-third of the combined\nincome of all members of the household; or\n (b) where the head of the household receives a monthly allowance for\nshelter pursuant to the social services law, an amount not in excess of\nthat portion of any increase in maximum rent or legal regulated rent\nwhich is not covered by the maximum allowance for shelter which such\nperson is entitled to receive pursuant to the social services law.\n (c) Provided, however, that in a city of a population of one million\nor more, where the head of household has been granted a rent increase\nexemption order that is in effect as of January first, two thousand\nfifteen or takes effect on or before July first, two thousand fifteen,\nthe amount determined by paragraph (a) of this subdivision shall be an\namount not in excess of the difference between the maximum rent or legal\nregulated rent and the amount specified in such order, as adjusted by\nany other provision of this section.\n (d) (1) Provided, however, that in a city with a population of one\nmillion or more, a head of the household who has received a rent\nincrease exemption order that has expired and who, upon renewal\napplication for the period commencing immediately after such expiration,\nis determined to be ineligible for a rent increase exemption order\nbecause the combined income of all members of the household exceeds the\nmaximum amount allowed by this section or the maximum rent or legal\nregulated rent does not exceed one-third of the combined income of all\nmembers of the household, may submit a new application during the\nfollowing calendar year, and if such head of the household receives a\nrent increase exemption order that commences during such calendar year,\nthe tax abatement amount for such order shall be calculated as if such\nprior rent increase exemption order had not expired. However, no tax\nabatement benefits may be provided for the period of ineligibility.\n (2) No head of the household may receive more than three rent increase\nexemption orders calculated as if a prior rent increase exemption order\nhad not expired, as described in subparagraph one of this paragraph.\n 3. Any such local law, ordinance or resolution shall provide that:\n * a. for a dwelling unit where the head of the household is a person\nsixty-two years of age or older, no tax abatement shall be granted if\nthe combined income of all members of the household for the income tax\nyear immediately preceding the date of making application exceeds four\nthousand dollars, or such other sum not more than twenty-five thousand\ndollars beginning July first, two thousand five, twenty-six thousand\ndollars beginning July first, two thousand six, twenty-seven thousand\ndollars beginning July first, two thousand seven, twenty-eight thousand\ndollars beginning July first, two thousand eight, twenty-nine thousand\ndollars beginning July first, two thousand nine, and fifty thousand\ndollars beginning July first, two thousand fourteen, as may be provided\nby the local law, ordinance or resolution adopted pursuant to this\nsection, provided that when the head of the household retires before the\ncommencement of such income tax year and the date of filing the\napplication, the income for such year may be adjusted by excluding\nsalary or earnings and projecting his or her retirement income over the\nentire period of such year.\n * NB Effective until June 30, 2026\n * a. for a dwelling unit where the head of the household is a person\nsixty-two years of age or older, no tax abatement shall be granted if\nthe combined income of all members of the household for the income tax\nyear immediately preceding the date of making application exceeds four\nthousand dollars, or such other sum not more than twenty-five thousand\ndollars beginning July first, two thousand five, twenty-six thousand\ndollars beginning July first, two thousand six, twenty-seven thousand\ndollars beginning July first, two thousand seven, twenty-eight thousand\ndollars beginning July first, two thousand eight, and twenty-nine\nthousand dollars beginning July first, two thousand nine, as may be\nprovided by the local law, ordinance or resolution adopted pursuant to\nthis section, provided that when the head of the household retires\nbefore the commencement of such income tax year and the date of filing\nthe application, the income for such year may be adjusted by excluding\nsalary or earnings and projecting his or her retirement income over the\nentire period of such year.\n * NB Effective June 30, 2026\n * b. for a dwelling unit where the head of the household qualifies as\na person with a disability pursuant to subdivision five of this section,\nno tax abatement shall be granted if the combined income for all members\nof the household for the current income tax year exceeds fifty thousand\ndollars beginning July first, two thousand fourteen, as may be provided\nby the local law, ordinance or resolution adopted pursuant to this\nsection.\n * NB Effective until June 30, 2026\n * b. for a dwelling unit where the head of the household qualifies as\na person with a disability pursuant to subdivision five of this section,\nno tax abatement shall be granted if the combined income for all members\nof the household for the current income tax year exceeds fifty thousand\ndollars beginning July first, two thousand fourteen, as may be provided\nby the local law, ordinance or resolution adopted pursuant to this\nsection.\n * NB Effective June 30, 2026\n c. upon issuance of a tax abatement certificate as provided in\nsubdivision four of this section, the amount set forth in said\ncertificate shall be deducted from the legal maximum rent or legal\nregulated rent chargeable for a dwelling unit of a head of the\nhousehold.\n d. notwithstanding any other provision of law, when a head of the\nhousehold to whom a then current, valid tax abatement certificate has\nbeen issued moves his principal residence from one dwelling unit to a\nsubsequent dwelling unit located within the same municipal corporation,\nthe head of the household may apply for a tax abatement certificate\nrelating to the subsequent dwelling unit, and such certificate may\nprovide that the head of the household shall be exempt from paying that\nportion of the maximum rent or legal regulated rent for the subsequent\ndwelling unit which is the least of the following:\n (1) the amount by which the rent for the subsequent dwelling unit\nexceeds the last rent, as reduced, which the head of the household was\nrequired to actually pay in the original dwelling unit;\n (2) the last amount deducted from the maximum rent or legal regulated\nrent pursuant to this section in the original dwelling unit; or\n (3) where the head of the household does not receive a monthly\nallowance for shelter pursuant to the social services law, the amount by\nwhich the maximum rent or legal regulated rent of the subsequent\ndwelling unit exceeds one-third of the combined income of all members of\nthe household, except that this subparagraph shall not apply to a head\nof the household who has been granted a rent increase exemption order\nthat is in effect as of January first, two thousand fifteen or takes\neffect on or before July first, two thousand fifteen.\n e. notwithstanding any other provision of law, when a head of the\nhousehold to whom a then current, valid tax abatement certificate has\nbeen issued moves his principal residence from one dwelling unit subject\nto the provisions of articles II, IV, V or XI of the private housing\nfinance law to a subsequent dwelling unit subject to either the local\nemergency housing rent control law or to the emergency tenant protection\nact of nineteen seventy-four which is located within the same municipal\ncorporation, the head of the household may apply for a tax abatement\ncertificate relating to the subsequent dwelling unit, and such\ncertificate may provide that the head of the household shall be exempt\nfrom paying that portion of the maximum rent or legal regulated rent for\nthe subsequent dwelling unit which is the least of the following:\n (1) the amount by which the rent for the subsequent dwelling unit\nexceeds the last rent, as so reduced, which the head of the household\nwas required to actually pay in the original dwelling unit;\n (2) the most recent amount so deducted from the maximum rent or legal\nregulated rent in the original dwelling unit; or\n (3) where the head of the household does not receive a monthly\nallowance for shelter pursuant to the social services law, the amount by\nwhich the maximum rent or legal regulated rent of the subsequent\ndwelling unit exceeds one-third of the combined income of all members of\nthe household, except that this subparagraph shall not apply to a head\nof the household who has been granted a rent increase exemption order\nthat is in effect as of January first, two thousand fifteen or takes\neffect on or before July first, two thousand fifteen.\n f. notwithstanding any other provision of law, when a dwelling unit\nsubject to regulation under the New York city rent and rehabilitation\nlaw or the rent stabilization law of the city of New York is\nreclassified by order of the city rent agency subject to the other law,\na head of the household who held a valid senior citizen or person with a\ndisability rent increase exemption order at the time of such\nreclassification may be issued a rent increase exemption order under the\nappropriate law continuing the exemption he would have been eligible and\nentitled to, notwithstanding such reclassification of such dwelling unit\nand the tenant shall be exempt from paying the rent increase to the\nextent to which he was otherwise eligible and entitled to be exempted at\nthe time of the increase but for the fact of such reclassification of\nthe dwelling unit including exemption from the rent increase granted\npursuant to subparagraph (m) of paragraph one of subdivision g of\nsection 26-405 of the administrative code of the city of New York to the\nextent that it is not predicated upon any improvement or addition in a\ncategory as provided for in subparagraph (d), (e), (f), (g), (h) or (i)\nof such paragraph.\n (1) A head of the household who is otherwise eligible for exemption at\nthe time of the rent increase and resides in a dwelling unit subject to\nregulation under the emergency housing rent control law or the rent\nstabilization law of the city of New York which has been reclassified\nunder the other law, may be issued a rent increase exemption order under\nthe appropriate law exempting the tenant from paying the rent increase\nto the extent to which he would have been eligible and entitled to be\nexempted but for the fact of reclassification of the dwelling units\nincluding exemption from the rent increase granted pursuant to\nsubparagraph (m) of paragraph one of subdivision g of section 26-405 of\nthe administrative code of the city of New York to the extent that it is\nnot predicated upon any improvement or addition in a category as\nprovided for in subparagraph (d), (e), (f), (g), (h) or (i) of such\nparagraph.\n (2) Application for an exemption order shall be made within ninety\ndays from the date of the rent increase and reclassification or within\nninety days of the effective date of this paragraph, whichever is later,\nand the rent increase exemption order shall take effect as of the\neffective date of the rent increase and reclassification including any\nretroactive increments pursuant to such rent increase.\n g. notwithstanding any other provision of law to the contrary, where a\nhead of the household holds a current, valid tax abatement certificate\nand, after the effective date of this paragraph, there is a permanent\ndecrease in the combined income of all members of the household in an\namount which exceeds twenty percent of such income as represented in\nsuch head of the household's last approved application for a tax\nabatement certificate or for renewal thereof, such head of the household\nmay apply for a redetermination of the amount set forth therein. Upon\napplication, such amount shall be redetermined so as to re-establish the\nratio of adjusted rent to income which existed at the time of approval\nof such head of the household's last application for a tax abatement\ncertificate or for renewal thereof; provided, however, that in no event\nshall the amount of the adjusted rent be redetermined to be (i) in the\ncase of a head of the household who does not receive a monthly allowance\nfor shelter pursuant to the social services law, less than one-third of\nthe combined income of all members of the household unless such head of\nthe household has been granted a rent increase exemption order that is\nin effect as of January first, two thousand fifteen or takes effect on\nor before July first, two thousand fifteen; or (ii) in the case of a\nhead of the household who receives a monthly allowance for shelter\npursuant to the social services law, less than the maximum allowance for\nshelter which such head of the household is entitled to receive pursuant\nto such law. For purposes of this paragraph, a decrease in the combined\nincome of all members of the household shall not include any decrease in\nsuch income resulting from the manner in which income is calculated\npursuant to any amendment to paragraph c of subdivision one of this\nsection made on or after April first, nineteen hundred eighty-seven. For\npurposes of this paragraph, "adjusted rent" shall mean maximum rent or\nlegal regulated rent less the amount set forth in a tax abatement\ncertificate.\n h. (1) notwithstanding any other provision of law, a head of the\nhousehold who is otherwise eligible for a senior citizen rent increase\nexemption order shall be issued an order applicable to a second dwelling\nunit when such person occupies two contiguous and connected dwelling\nunits, both of which are eligible for a senior citizen rent increase\nexemption order, as a combined residence and such person has occupied\nand paid rent for both units for at least two years. Only one head of\nhousehold shall be issued an exemption order for each eligible\ncontiguous and connected dwelling units pursuant to this paragraph.\n (2) if the appropriate rent control agency or administrative agency\ndetermines that there was a material misstatement in an application\nfiled by a head of household for a second senior citizen rent increase\nexemption order pursuant to this paragraph and that such misstatement\nprovided the basis for the granting of such second exemption order, the\nrent control agency or administrative agency shall proceed to impose a\npenalty on the applicant of one thousand dollars in addition to\nrecovering the amount of any prior exemption erroneously granted. For\npurposes of this paragraph, "contiguous" shall mean adjacent or next to.\n i. (1) the entity administering the program shall develop\ninformational material describing eligibility for and benefits of the\nsenior citizen rent increase exemption program and the disability rent\nincrease exemption program administered pursuant to this section, and,\nhow additional information can be obtained regarding these programs.\nSuch informational material shall be provided to landlords of housing\naccommodations subject to provisions of the local emergency housing rent\ncontrol act, the emergency tenant protection act of nineteen\nseventy-four or any local laws enacted pursuant thereto, the emergency\nhousing rent control law, and the rent stabilization law of nineteen\nhundred sixty-nine.\n (2) a landlord of any housing accommodation subject to provisions of\nthe local emergency housing rent control act, the emergency tenant\nprotection act of nineteen seventy-four or any local laws enacted\npursuant thereto, the emergency housing rent control law or the rent\nstabilization law of nineteen hundred sixty-nine shall, at least once\nannually, including with a new lease and all renewal leases delivered to\nthe occupant of such accommodation, provide the informational material\ndescribing eligibility for and the benefits of the senior citizen rent\nincrease exemption program and the disability rent increase exemption\nprogram, as provided by the entity administering the program pursuant to\nsubparagraph one of this paragraph.\n 3-a. The supervising agency shall develop and implement a plan that\nwill increase the ability of applicants and participants to obtain and\ncomplete its forms in a community setting. Additionally, the supervising\nagency shall make assistance available with respect to the completion of\nsuch forms. Such plan shall include, but not be limited to:\n a. partnering with organizations, where available, that engage in\noutreach and provide supportive services to seniors within the community\nto make such forms available to potential applicants and current\nparticipants, as well as providing assistance with respect to the\ncompletion of such forms. Organizations that have contact with seniors\nin the community shall include, where applicable, but not be limited to\nsenior centers, community-based organizations, community boards\nestablished pursuant to section twenty-eight hundred of the New York\ncity charter, neighborhood preservation companies established pursuant\nto article sixteen of the private housing finance law, and rural\npreservation corporations established pursuant to article seventeen of\nthe private housing finance law;\n b. partnering with other municipal entities or agencies to disseminate\ninformation and forms for the tax abatement program as well as provide\nassistance with the completion of such forms;\n c. providing training for individuals in such partnering\norganizations, entities, and agencies to assist individuals in\ncompleting such forms for the tax abatement program;\n d. authorizing organizations, entities, or agencies that offer\nassistance with forms pursuant to this subdivision to accept completed\nforms from applicants and participants and forward them to the\nsupervising agency. The supervising agency shall treat such forms as if\nthey had been received directly from the applicant or participant.\n 4. a. (1) The head of the household must apply every two years to the\nappropriate rent control agency or administrative agency for a tax\nabatement certificate on a form prescribed by said agency. Such form\nshall be made available to any organization, entity, or agency\npartnering with the supervising agency pursuant to subdivision three-a\nof this section. Any completed application received pursuant to\nparagraph d of subdivision three-a of this section shall be treated as\nif it had been received directly from the applicant or participant.\n (2) Upon the adoption of a local law, ordinance, or resolution by the\ngoverning board of a municipality, any head of household that has been\nissued a tax abatement certificate pursuant to this section for five\nconsecutive benefit periods, and whose income and residence have not\nchanged since their last renewal application, shall be eligible to file\na short form renewal. Such statement shall be on a form prescribed by\nthe appropriate rent control agency or administrative agency and shall\ninclude the following: (i) a sworn statement certifying that such head\nof household continues to be eligible to receive such certificate and\nthat their income and residence have not changed; and (ii) a\ncertification to be signed by the applicant stating that all information\ncontained in their statement is true and correct to the best of the\napplicant's knowledge and belief and stating that they understand that\nthe willful making of any false statement of material fact therein shall\nsubject them to the provisions of law relevant to the making and filing\nof false instruments and loss of their benefit, and that subsequent\nreapplication shall be as a new applicant.\n (b) A tax abatement certificate setting forth an amount not in excess\nof the increase in maximum rent or legal regulated rent for the taxable\nperiod or such other amount as shall be determined under subdivision\nthree of this section shall be issued by said agency to each head of the\nhousehold who is found to be eligible under this section on or before\nthe last date prescribed by law for the payment of the taxes or the\nfirst installment thereof of any municipal corporation which has granted\nan abatement of taxes. Copies of such certificate shall be issued to the\nowner of the real property containing the dwelling unit of the head of\nthe household and to the collecting officer charged with the duty of\ncollecting the taxes of each municipal corporation which has granted the\nabatement of taxes authorized by this section. The appropriate rent\ncontrol agency or administrative agency shall send a notice of required\nrenewal to each head of household currently receiving an exemption under\nthis section via United States Postal Service to their primary residence\nno less than thirty days prior to the application renewal date.\n 4-a. Notwithstanding any other provision of law to the contrary, where\na head of household who holds a current, valid tax abatement certificate\ndies or permanently leaves the household as specified in rules\npromulgated by the administrative agency, a surviving member of the\nhousehold who is eligible under this section may apply to transfer the\nrent increase exemption from the head of household who has died or\npermanently left the household into their name and continue the\nexemption as the new head of household. The option to transfer the rent\nincrease exemption shall be available for a period of six months after\nthe head of household dies or permanently leaves the household or ninety\ndays after the date of notice from the administrative agency informing\nthe household that the rent increase exemption benefit has expired upon\nthe death of the head of household, whichever is later. Such notice\nshall include an explanation of the process to transfer the exemption to\nan eligible surviving household member and the time period to do so,\naccompanied by the form necessary to transfer the exemption.\n 5. Eligibility. a. To qualify as a person with a disability for the\npurposes of this section, an individual shall submit to the appropriate\nrent control agency or administrative agency proof sufficient to such\nagency that such individual is currently receiving (i) social security\ndisability insurance (SSDI), (ii) supplemental security income (SSI)\nbenefits under the federal social security act, (iii) disability pension\nor disability compensation benefits provided by the United States\ndepartment of veterans affairs, (iv) disability pension or disability\ncompensation benefits provided by the United States Postal Service, or\n(v) those previously eligible by virtue of receiving disability benefits\nunder the supplemental security income program or the social security\ndisability program and currently receiving medical assistance benefits\nbased on determination of disability as provided in section three\nhundred sixty-six of the social services law.\n b. Eligibility shall be determined as of a date prescribed by the\nappropriate rent control agency or administrative agency pursuant to the\nlocal law, ordinance or resolution and such local law, ordinance or\nresolution may provide for a pro rata refund of taxes paid prior to such\neligibility date or a credit therefor against the next succeeding tax\nperiods.\n c. The entity that administers the tax abatement pursuant to this\nsection shall develop a system to ensure that participants that are\neligible for this tax abatement program pursuant to paragraph b of\nsubdivision three of this section and subsequently become eligible\npursuant to paragraph a of subdivision three of this section, shall have\ntimely notice of the need to reapply for the tax abatement program\nduring the first reapplication period after meeting the eligibility\ncriteria of paragraph a of subdivision three of this section and for\nevery reapplication thereafter based on their eligibility pursuant to\nparagraph a of subdivision three of this section.\n d. An entity administering this program shall not consider any\neligibility criteria that are not contained in this section in\ndetermining whether to approve or deny an application for the tax\nabatement program.\n 6. The amount set forth in a tax abatement certificate shall be\ndeducted from the total taxes levied by or on behalf of the municipal\ncorporation which has granted such abatement on real property containing\nthe dwelling unit of a head of the household to whom the certificate has\nbeen issued. In the event that both a town and a village included\ntherein grant such abatement, such deduction for properties located in\nthe village shall be made first from taxes levied by or on behalf of the\nvillage and any excess thereof shall be deducted from town taxes.\n 7. Upon the vacancy of a dwelling unit for which an abatement\ncertificate has been issued, the owner thereof shall remit a pro rata\nportion of the tax abatement to the collecting officer of the municipal\ncorporation which granted such abatement and any amount due by reason of\nsuch vacancy shall be a lien upon the property on and after the date of\nsuch vacancy.\n 8. Where a tax abatement certificate has been issued to a head of the\nhousehold as authorized by a local law, ordinance or resolution adopted\npursuant to this section and the landlord collects or attempts to\ncollect all or part of the amount covered by such tax abatement\ncertificate, the amount of such abatement shall be deemed a rent\novercharge under the applicable rent control or rent regulation law.\n 9. In a city with a population of one million or more, any such local\nlaw, ordinance or resolution may provide that in the event the tax\nabatement certificate authorizes an amount of deduction in excess of the\nreal estate quarterly installment, then the balance may be applied to\nany subsequent installment until exhausted, provided that, at the\nrequest of the owner, such balance shall be paid to the owner in lieu of\nbeing applied to any subsequent installment, except where the owner is\nin arrears in the payment of real estate taxes on any property. For the\npurposes of such provision of any such local law, ordinance or\nresolution, where the owner is a corporation, it shall be deemed to be\nin arrears when any officer, director or any person holding an interest\nin more than ten percent of the issued and outstanding stock of such\ncorporation is in arrears in the payment of real estate taxes on any\nproperty; where title is held by a nominee, the owner shall be deemed to\nbe in arrears when the person for whose benefit such title is held is in\narrears in the payment of real estate taxes on any property.\n 10. In a city of one million or more, a head of household may apply\nfor a recalculation of his or her current rent increase exemption\namount, provided that such head of household's previous rent increase\nexemption expired on or after December thirty-first, two thousand\nthirteen; he or she was determined to be ineligible for a rent increase\nexemption renewal prior to July first, two thousand fourteen; and he or\nshe was determined eligible for a rent increase exemption under the\neligibility criteria that took effect July first, two thousand fourteen.\nThe tax exemption amount shall be recalculated as if such head of\nhousehold's previous rent increase exemption order, as adjusted by any\nother provision of this section, did not expire.\n 11. An entity that administers the tax abatement program pursuant to\nthis section shall implement and administer a program that develops\noutreach initiatives to identify individuals who meet the eligibility\ncriteria for the tax abatement program who are not participating in the\nprogram and ensure that they have information regarding the tax\nabatement program. Such outreach program may include, but shall not be\nlimited to, mailings, advertisements, public service announcements,\nliterature dissemination, internet technology, social media, community\noutreach, and partnerships with other municipal entities and agencies.\nAn entity that administers the tax abatement program may consult with\nany other person or entity deemed pertinent to develop the outreach\ninitiative.\n 12. Any municipality that adopts a local law, resolution, or ordinance\npursuant to subdivision two of this section shall develop a program to\nallow applicants and participants to ascertain the status of any tax\nabatement or the status of any form that has been filed by such\napplicant or participant on the applicant or participant's behalf\npursuant to this section. Such program shall include provisions to\nensure that applicants and participants whose primary language is not\nEnglish, who may have communication restrictions due to partial or total\nblindness, deafness, speech impediment, or cognitive impairment, and/or\nwho lack access to the internet may ascertain such status.\n 13. a. Within ten days of receiving any form for application, renewal,\nor adjustment of abatement for the tax abatement program, a letter\nacknowledging receipt of such form shall be sent to the applicant. Such\nletter shall include the date the form was received.\n b. Within thirty days of the receipt of an application or renewal\napplication from an applicant, the entity that administers the tax\nabatement program shall approve the application or renewal application\nfor the tax abatement program, deny the application or renewal\napplication for the tax abatement program, or request further\ninformation or documentation from the applicant. If a request is made\nfor further information or documentation, the entity that administers\nthe tax abatement program shall have fifteen days after such information\nor documentation requested is received by the entity to either approve\nor deny the application or renewal application.\n c. Within thirty days of the receipt of any form other than an\napplication or renewal application form from an applicant, the entity\nthat administers the program shall act on such form.\n d. Within ten days of approving or rejecting an application or renewal\napplication pursuant to paragraph b of this subdivision or acting upon\nany other form pursuant to paragraph c of this subdivision, a written\nnotification shall be sent to the individual who made such application\nor renewal application or sent such form. Such written notification\nshall include the action taken by the entity administering the tax\nabatement program, the date such action was taken, what recourse is\navailable should the individual be dissatisfied with such action, and\nhow to pursue the recourse available.\n