NY A04523

Authorizes public welfare officials to withhold rent payments to landlords who owe delinquent tax liabilities to local municipalities, school districts, or counties, in addition to existing grounds for withholding (building code violations affecting health and safety).

Requires the appropriate department or agency with jurisdiction over tax liabilities to report delinquent tax information to the public welfare department.

Makes delinquent landlord tax liabilities a valid defense for welfare recipients in eviction or non-payment of rent proceedings, preventing landlords from obtaining possession orders or money judgments during periods of outstanding tax debt.

Allows the public welfare department to apply withheld rent payments toward delinquent tax liabilities if rent has been withheld for one year or more.

Permits the public welfare department to resume rent payments once the landlord satisfactorily proves that delinquent tax liabilities have been paid.