New York Laws
Title 2 - Private Property
467-B - Tax Abatement for Rent-Controlled and Rent Regulated Property Occupied by Senior Citizens or Persons With Disabilities.

(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.

Structure New York Laws