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NY S05102

Bill

Status

Introduced

2/23/2021

Primary Sponsor

John Liu

Click for details

Origin

Senate

2021-2022 General Assembly

AI Summary

  • Authorizes municipalities to adopt a local law, ordinance or resolution enabling automatic enrollment and reenrollment of eligible senior citizen heads of household in the real property tax abatement program for rent-controlled and rent-regulated properties.

  • Requires municipalities to hold a public hearing before implementing automatic enrollment programs.

  • Directs the Department of Taxation and Finance Commissioner to develop a system providing supervising agencies with information necessary to determine taxpayer eligibility for tax abatement.

  • Adds an opt-out checkbox on income tax returns (Form IT-201) allowing taxpayers to decline data sharing and automatic enrollment in the program.

  • Takes effect January 1 of the year following enactment, with authority for rule and regulation development to be completed by the effective date.

Legislative Description

Implements automatic enrollment for the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens; provides for a check box for a taxpayer to opt-out of data sharing and automatic enrollment on their tax return.

Last Action

REFERRED TO AGING

1/5/2022

Committee Referrals

Aging2/23/2021

Full Bill Text

No bill text available