NY Real Prop Tax L § 467-B (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 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 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 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;   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, and 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, 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 until June 30, 2022   ** 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, 2022   ** 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 until June 30, 2022   ** 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, 2022   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  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 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.   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.