§ 467-E — Rebate for owners or tenant-stockholders of one, two or three family residences or residential property held in the condominium or cooper...

§ 467-e. Rebate for owners or tenant-stockholders of one, two or three\nfamily residences or residential property held in the condominium or\ncooperative form of ownership in a city having a population of one\nmillion or more. 1. Generally. Notwithstanding any provision of any\ngeneral, special or local law to the contrary, any city having a\npopulation of one million or more is hereby authorized and empowered to\nadopt and amend local laws in accordance with this section to grant a\nrebate of real property taxes for fiscal years beginning on the first of\nJuly, two thousand three and ending on the thirtieth of June, two\nthousand nine in the amount of the lesser of four hundred dollars or the\nannual tax liability imposed on the property. No such local law may be\nadopted unless, as originally adopted, it authorizes such rebate to be\ngranted in accordance with this section for three consecutive fiscal\nyears beginning with the fiscal year beginning on the first of July, two\nthousand three. No such rebate shall be granted by local law for any\nfiscal year beginning on or after the first of July, two thousand nine,\nunless the council of such city, in fixing the annual tax rates for any\nsuch fiscal year, shall have uniformly reduced such rates for all\nclasses of property in order to produce real property tax relief among\nsuch classes of property in an amount not less than, in the aggregate,\nthe aggregate amount of rebate paid in such fiscal year. No such local\nlaw implementing the provisions of this section, as amended by the\nchapter of the laws of two thousand seven which added this sentence, may\nbe adopted unless, as originally adopted, such local law authorizes such\nrebate to be granted in accordance with this section for three\nconsecutive fiscal years beginning with the fiscal year beginning on the\nfirst of July, two thousand six. Any rebate authorized by local law in\naccordance with this section shall be paid in the fiscal year following\nthe fiscal year for which the rebate is granted. If, with respect to the\nfiscal year of such city beginning on the first of July, two thousand\neight and ending on the thirtieth of June, two thousand nine, an\nincrease in average real property tax rates would otherwise be necessary\nin the resolution of such city council fixing real property tax rates\nfor such fiscal year pursuant to the charter of such city, then the\nrebate to be paid for such fiscal year shall be reduced or eliminated as\nfollows: where the sum to be raised by such increase is less than seven\nhundred fifty million dollars, then such rebate shall be reduced by\nfifty cents for each dollar of increase, and where the sum to be raised\nby such increase is seven hundred fifty million dollars or more, then\nsuch rebate shall be eliminated. The determination of the reduction or\nelimination of such rebate shall be set forth in such resolution after\nconsultation with the department of finance of such city and shall take\neffect upon the final adoption of such resolution. Such rebate shall be\npaid to an owner or tenant-stockholder who, as of the date the\napplication provided for in subdivision four of this section is due,\nowns a one, two or three family residence or a dwelling unit in\nresidential property held in the condominium or cooperative form of\nownership that is the owner or tenant-stockholder's primary residence\nand meets all other eligibility requirements of this section.\nNotwithstanding anything to the contrary in sections four hundred\ntwenty-one-a, four hundred twenty-one-b or four hundred twenty-one-g of\nthis title, an owner or tenant-stockholder whose property is receiving\nbenefits pursuant to such sections shall not be prohibited from\nreceiving a rebate pursuant to this section if such owner or\ntenant-stockholder is otherwise eligible to receive such rebate.\nTenant-stockholders of dwelling units in a cooperative apartment\ncorporation incorporated as a mutual company pursuant to article two,\nfour, five or eleven of the private housing finance law shall not be\nentitled to the rebate authorized by this section. Such rebate shall be\npaid by the commissioner of finance to eligible owners or\ntenant-stockholders in accordance with rules promulgated by the\ncommissioner of finance.\n 2. Eligibility requirements. a. To qualify for the rebate pursuant to\nthis section (1) the property must be a one, two or three family\nresidence or residential property held in the condominium or cooperative\nform of ownership;\n (2) the property must serve as the primary residence of one or more of\nthe owners or tenant-stockholders thereof; and\n (3) the owner must not be in arrears in the payment of real property\ntaxes in an amount in excess of twenty-five dollars for the fiscal year\nfor which the rebate is claimed and all prior fiscal years, and for\nresidential property held in the cooperative form of ownership, there\nmust be no arrears in the payment of real property taxes in an amount in\nexcess of an average of twenty-five dollars per dwelling unit in such\ncooperative apartment corporation for the fiscal year for which the\nrebate is claimed and all prior fiscal years.\n b. If legal title to the property is held by one or more trustees, the\nbeneficial owner or owners shall be deemed to own the property for\npurposes of this subdivision.\n 3. Definitions. As used in this section:\n a. "Applicant" means the owner or owners or tenant-stockholder or\ntenant-stockholders of the property.\n b. "Commissioner of finance" means the commissioner of finance of a\ncity having a population of one million or more, or his or her designee.\n c. "Property" means a one, two or three family residence or a dwelling\nunit in residential property held in the condominium or cooperative form\nof ownership.\n 4. Application procedure. a. Generally. Notwithstanding any provision\nof any general, special or local law to the contrary, an application for\na rebate pursuant to this section for the fiscal year beginning the\nfirst of July, two thousand three, shall be made no later than the date\npublished by the commissioner of finance in the city record and in other\nappropriate general notices pursuant to this subdivision, which date\nshall be no earlier than thirty days after the effective date of this\nsubdivision. An application for a rebate pursuant to this section for\nfiscal years beginning on or after the first of July, two thousand four\nand ending on the thirtieth of June, two thousand six, shall be made no\nlater than the fifteenth of March of the fiscal year for which the\nrebate is claimed. An application for a rebate pursuant to this section\nfor fiscal years beginning on or after the first of July, two thousand\nsix, shall be made no later than the first of September following the\nfiscal year for which the rebate is claimed. All owners or\ntenant-stockholders of property who primarily reside thereon must\njointly file an application for the rebate on or before the application\ndeadline, unless such owners or tenant-stockholders currently receive a\nreal property tax exemption pursuant to section four hundred\ntwenty-five, four hundred fifty-eight, four hundred fifty-eight-a, four\nhundred fifty-nine-c or four hundred sixty-seven of this title, in which\ncase no separate application for a rebate pursuant to this section shall\nbe required. Such application may be filed by mail if it is enclosed in\na postpaid envelope properly addressed to the commissioner of finance,\ndeposited in a post office or official depository under the exclusive\ncare of the United States postal service, and postmarked by the United\nStates postal service on or before the application deadline. Each such\napplication shall be made on a form prescribed by the commissioner of\nfinance, which shall require the applicant to agree to notify the\ncommissioner of finance if his, her or their primary residence changes\nafter receiving the rebate pursuant to this section, or after filing an\napplication for such rebate, if his, her or their primary residence\nchanges after filing such application, but before receiving such rebate.\nThe commissioner of finance may request that proof of primary residence\nbe submitted with the application. No rebate pursuant to this section\nshall be granted unless the applicant, if required to do so by this\nsubdivision, files an application within the time periods prescribed in\nthis subdivision.\n b. Approval or denial of application. If the commissioner of finance\ndetermines that the applicant is entitled to the rebate pursuant to this\nsection, the commissioner shall approve the application and such owner\nor tenant-stockholder shall thereafter be entitled to the rebate as\nprovided in this section. If the commissioner of finance determines that\nthe applicant is not entitled to the rebate pursuant to this section,\nthe commissioner shall mail to each applicant not entitled to the rebate\na notice of denial of that application for the rebate for that year in\naccordance with rules for denial of applications to be promulgated by\nthe commissioner of finance. The notice of denial shall specify the\nreason for such denial and shall be sent on a form prescribed by the\ncommissioner of finance. Failure to mail any such notice of denial or\nthe failure of any applicant to receive such notice shall not prevent\nthe levy, collection and enforcement of taxes on such applicant's\nproperty.\n c. Proof of residency. (1) Requests. From time to time, the\ncommissioner of finance may request proof of residency from the owner or\ntenant-stockholder receiving a rebate pursuant to this section.\n (2) Timing. A request for proof of residency shall be mailed at least\nsixty days prior to the ensuing application deadline. The owner or\ntenant-stockholder shall submit proof of his, her or their residency in\nan application to the commissioner of finance on or before the\napplication deadline.\n d. Review of submission. The burden shall be on the applicant to\nestablish that the property is his, her or their primary residence and\nthat any other requirements to obtain the rebate are satisfied. If the\napplicant submits proof of residency on or before the application\ndeadline, and the submission demonstrates to the commissioner of\nfinance's satisfaction that the property is the primary residence of the\napplicant, and if the requirements of this section are otherwise\nsatisfied, the rebate shall be paid. Otherwise, the commissioner of\nfinance shall discontinue the rebate and, where appropriate, shall\nproceed as further provided herein.\n e. Oath. The commissioner of finance shall have the authority to\nrequire that statements made in connection with any application filed\npursuant to this section be made under oath. Such application shall\ncontain the following declaration: "I certify that all information\ncontained in this application is true and correct to the best of my\nknowledge and belief. I understand that willful making of any false\nstatement of material fact herein will subject me to the provisions of\nlaw relevant to the making and filing of false instruments and will\nrender this application null and void." Such application shall also\nstate that the applicant agrees to comply with and be subject to the\nrules promulgated from time to time by the commissioner of finance\npursuant to this section.\n 5. Discontinuance of rebate. a. Generally. The commissioner of finance\nshall discontinue any rebate paid or granted pursuant to this section if\nit appears that: (1) the property may not be the primary residence of\nthe owner or tenant-stockholder who received or applied for the rebate,\n(2) title to the property has been transferred to a new owner or\ntenant-stockholder, or (3) the property is otherwise no longer eligible\nfor the rebate. For the purposes of this section, title to that portion\nof real property owned by a cooperative apartment corporation in which a\ntenant-stockholder of such corporation resides, and which is represented\nby his or her share or shares of stock in such corporation as determined\nby its or their proportional relationship to the total outstanding stock\nof the corporation, including that owned by the corporation, shall be\ndeemed to be vested in such tenant-stockholder.\n b. Rights of owners and tenant-stockholders. Upon determining that a\nrebate paid or granted pursuant to this section should be discontinued,\nthe commissioner of finance shall mail a notice so stating to the\naffected owner or tenant-stockholder at the time and in the manner to be\nprovided in rules promulgated by the commissioner of finance. Such owner\nor tenant-stockholder shall be entitled to seek administrative and\njudicial review of such action in the manner provided by law, provided,\nthat the burden shall be on the owner or tenant-stockholder to establish\neligibility for the rebate.\n 6. Recovery of prior rebate. If the commissioner of finance determines\nthat the owner or tenant-stockholder was (a) not entitled to a rebate\nunder this section, or (b) that a rebate was paid or calculated in error\nunder this section, then the commissioner of finance shall recover or\nrecalculate such rebate and the amount of the rebate or an amount equal\nto the difference between the rebate originally paid and the amount to\nwhich the owner or tenant-stockholder was entitled shall be deducted\nfrom any refund otherwise payable, and any balance of such amount\nremaining unpaid shall be paid to the commissioner of finance within\nthirty days from the date of mailing by the commissioner of finance of a\nnotice of the amount payable. Such amount payable shall constitute a tax\nlien on the property as of the date of such notice and, if not paid\nwithin such thirty-day period, penalty and interest at the rate\napplicable to delinquent taxes on such property shall be charged and\ncollected on such amount from the date of such notice to the day of\npayment, and such amount payable shall be enforceable as a tax lien in\naccordance with provisions of law relating to the enforcement of tax\nliens in any such city.\n 7. Penalty for material misstatements. a. Generally. If the\ncommissioner of finance determines, within three years from the payment\nof a rebate pursuant to this section, that there was a material\nmisstatement in an application filed pursuant to this section or in an\napplication filed pursuant to section four hundred twenty-five of this\ntitle and that such misstatement provided the basis for the payment of a\nrebate under this section, the commissioner of finance shall proceed to\nimpose a penalty tax against the property of one thousand dollars in\naddition to recovering the amount of any prior rebate under subdivision\nsix of this section. An application shall be deemed to contain a\nmaterial misstatement for this purpose when either:\n (1) the applicant claimed the property was his, her or their primary\nresidence, when it was not;\n (2) the applicant claimed the property was eligible for a rebate\npursuant to this section, when it was not; or\n (3) the applicant claimed that the applicant owned the property, when\nthe applicant did not.\n b. Procedure. When the commissioner of finance determines that a\npenalty tax should be imposed, the penalty tax shall be entered on the\nnext ensuing tentative or final assessment roll. Each owner or\ntenant-stockholder shall be given notice of the possible imposition of a\npenalty tax, and shall be entitled to seek administrative and judicial\nreview of such action in the manner provided by law.\n c. Additional consequences. A penalty tax may be imposed pursuant to\nthis subdivision whether or not the improper rebate has been revoked in\nthe manner provided for by this section.\n 8. Rulemaking. The commissioner of finance shall be authorized to\npromulgate rules necessary to effectuate the purposes of this section.\n 9. Non-disclosure. The information contained in applications or\nstatements in connection therewith filed with the commissioner of\nfinance pursuant to subdivision four of this section shall not be\nsubject to disclosure under article six of the public officers law.\n