2023 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:
(i) the "adjusted gross income" for federal  income  tax  purposes  as
reported  on  the applicant's federal or state income tax return for the
applicable income tax year, subject  to  any  subsequent  amendments  or
revisions,  plus  any  social  security  benefits  not  included in such
federal adjusted gross income; provided that if no such return was filed
for the applicable income tax year,  the  applicant's  income  shall  be
determined based on the amounts that would have so been reported if such
a  return  had  been  filed; and provided further, that when determining
income for purposes of this section, the following conditions  shall  be
applicable:
(A)  the  governing  body  of  a municipal corporation, after a public
hearing, may adopt a local law, ordinance or resolution  providing  that
any  social  security benefits that were not included in the applicant's
federal adjusted gross income shall not be considered income;
(B) distributions received from an individual  retirement  account  or
individual  retirement  annuity  that  were  included in the applicant's
federal adjusted gross income shall not be considered income unless  the
governing  body  of  a  municipal  corporation,  after a public hearing,
adopts a local law, ordinance or resolution providing otherwise;
(C) the  applicant's  income  shall  be  offset  by  all  medical  and
prescription  drug  expenses  actually  paid that were not reimbursed or
paid for by insurance, if the governing body of a municipal corporation,
after a public hearing, adopts a  local  law,  ordinance  or  resolution
providing therefor;
(D)  any  tax-exempt interest or dividends that were excluded from the
applicant's federal adjusted gross income shall  be  considered  income;
and
(E)  any  losses  that  were applied to reduce the applicant's federal
adjusted gross income shall be subject to the following limitations:
(1) the net amount of loss reported on federal Schedule C, D, E, or  F
shall not exceed three thousand dollars per schedule,
(2)  the  net  amount of any other separate category of loss shall not
exceed three thousand dollars, and
(3) the aggregate amount  of  all  losses  shall  not  exceed  fifteen
thousand dollars; or
(ii)  notwithstanding  subparagraph  (i)  of this paragraph, in a city
with a population of one million or more persons:
(A) the sum of the adjusted gross  incomes  reported  on  the  federal
income  tax  returns  of  the  applicant  and  all  other members of the
applicant's household for the income tax year immediately preceding  the
date  of application, subject to any subsequent amendments or revisions,
less any distributions, to the extent included  in  each  such  adjusted
gross   income,  received  from  an  individual  retirement  account  or
retirement annuity; provided that if no such income tax return was filed

by any member of the applicant's household for such income tax year, the
income of such applicant or member of the applicant's household shall be
determined as if such a return had been filed;
(B)  provided,  however,  that  income may be calculated as the income
from all sources after deduction of all income and social security taxes
and includes  social  security  and  retirement  benefits,  supplemental
security   income  and  additional  state  payments,  public  assistance
benefits, interest, dividends, net rental income,  salary  or  earnings,
and  net  income  from  self-employment,  but shall not include gifts or
inheritances, payments made to individuals because of  their  status  as
victims  of  Nazi  persecution,  as  defined in federal P.L. 103-286, or
increases in benefits accorded pursuant to the social security act or  a
public  or  private  pension  paid  to any member of the household which
increase, in any given year, does not exceed the  consumer  price  index
(all  items  United States city average) for such year which take effect
after the date  of  eligibility  of  head  of  the  household  receiving
benefits  hereunder whether received by the head of the household or any
other member of the household, when the following conditions are met:
(1) a rent increase  exemption  order  was  granted  to  the  head  of
household prior to July first, two thousand twenty-four;
(2)  such  rent  increase exemption order is either renewed after each
benefit period or granted pursuant to paragraph (d) of  subdivision  two
of this section to account for a temporary increase in income;
(3)  income calculated as described in this subparagraph would yield a
lower amount than income calculated as described in subparagraph (i)  of
this paragraph; and
(C)  provided,  further,  that  a  change in the method of calculating
income pursuant to this paragraph shall not affect eligibility to file a
short-form renewal application in accordance with  subparagraph  two  of
paragraph a of subdivision four of this section;
d. "Income tax year" means a twelve month period for which the head of
the  household filed a federal personal income tax return, or if no such
return is filed, the calendar year;
e. "Increase in maximum  rent  or  legal  regulated  rent"  means  any
increase  in  the  maximum  rent  or  the  legal  regulated rent for the
dwelling unit in question pursuant to the applicable rent control law or
to  the  emergency  tenant  protection  act  of  nineteen  seventy-four,
respectively, or such classes of increase thereunder as may be specified
in  a  local  law,  ordinance  or  resolution  enacted  pursuant to this
section, over such base period rent as shall be provided therein  or  an
exemption  from the maximum rent or legal regulated rent as specified in
paragraph c or d of subdivision three of this section;
f. "Members of the household" means the head of the household and  any
person,  other  than a bona fide roomer, boarder or subtenant who is not
related to the head  of  the  household,  permanently  residing  in  the
dwelling unit.
g. "Supervising agency" shall mean the appropriate rent control agency
or  administrative agency designated to administer the tax abatement for
rent-controlled and rent regulated property occupied by senior  citizens
or  persons  with  disabilities  pursuant to a local law, resolution, or
ordinance passed pursuant to subdivision two of this section.
2.  The  governing  body  of  any  municipal  corporation  is   hereby
authorized  and  empowered to adopt, after public hearing, in accordance
with  the  provisions  of  this  section,  a  local  law,  ordinance  or
resolution  providing  for  the  abatement  of  taxes  of said municipal
corporation imposed on real  property  containing  a  dwelling  unit  as
defined  herein  by  one of the following amounts: (a) where the head of
the household does not receive a monthly allowance for shelter  pursuant

to  the  social services law, an amount not in excess of that portion of
any increase in maximum rent or legal regulated rent which  causes  such
maximum rent or legal regulated rent to exceed one-third of the combined
income of all members of the household; or
(b)  where  the head of the household receives a monthly allowance for
shelter pursuant to the social services law, an amount not in excess  of
that  portion  of  any  increase in maximum rent or legal regulated rent
which is not covered by the maximum allowance  for  shelter  which  such
person is entitled to receive pursuant to the social services law.
(c)  Provided,  however, that in a city of a population of one million
or more, where the head of household has been granted  a  rent  increase
exemption  order  that  is  in  effect as of January first, two thousand
fifteen or takes effect on or before July first, two  thousand  fifteen,
the  amount  determined by paragraph (a) of this subdivision shall be an
amount not in excess of the difference between the maximum rent or legal
regulated rent and the amount specified in such order,  as  adjusted  by
any other provision of this section.
(d)  (1)  Provided,  however,  that in a city with a population of one
million or more, a head  of  the  household  who  has  received  a  rent
increase  exemption  order  that  has  expired  and  who,  upon  renewal
application for the period commencing immediately after such expiration,
is determined to be ineligible  for  a  rent  increase  exemption  order
because  the combined income of all members of the household exceeds the
maximum amount allowed by this section or  the  maximum  rent  or  legal
regulated  rent  does not exceed one-third of the combined income of all
members of the household,  may  submit  a  new  application  during  the
following  calendar  year,  and if such head of the household receives a
rent increase exemption order that commences during such calendar  year,
the  tax  abatement amount for such order shall be calculated as if such
prior rent increase exemption order had not  expired.  However,  no  tax
abatement benefits may be provided for the period of ineligibility.
(2) No head of the household may receive more than three rent increase
exemption  orders calculated as if a prior rent increase exemption order
had not expired, as described in subparagraph one of this paragraph.
3. Any such local law, ordinance or resolution shall provide that:
** a. for a dwelling unit where the head of the household is a  person
sixty-two  years  of  age or older, no tax abatement shall be granted if
the combined income of all members of the household for the  income  tax
year  immediately  preceding the date of making application exceeds four
thousand dollars, or such other sum not more than  twenty-five  thousand
dollars  beginning  July  first,  two thousand five, twenty-six thousand
dollars beginning July first, two thousand  six,  twenty-seven  thousand
dollars  beginning July first, two thousand seven, twenty-eight thousand
dollars beginning July first, two thousand eight,  twenty-nine  thousand
dollars  beginning  July  first,  two  thousand nine, 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, 2024
** 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, 2024
** 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, 2024
** 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, 2024
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.