Proposed Int. No. 782-A

By Council Members Nurse, Ossé, Hudson, Narcisse, Sanchez, Brooks-Powers, Avilés, Krishnan, Won, Gutiérrez, Williams, Joseph, Brewer, Ung, Abreu, Salaam and Schulman (in conjunction with the Brooklyn Borough President)

A Local Law to amend the administrative code of the city of New York, in relation to outreach to property owners subject to municipal property taxes

Be it enacted by the Council as follows:

Section 1. Section 11-129 of the administrative code of the city of New York is amended by adding new subdivisions e, f, g, h and i to read as follows:

e. General exemption notice. 1. The commissioner of finance shall notify, or cause to be notified, each person owning residential real property in the city of the availability of certain exemptions from the real property taxes or payments in lieu of taxes (PILOT) to the battery park city authority on their statement of account. The provisions of this subdivision may be met by a notice or legend sent on or with each statement of account to such persons reading substantially as follows: "IF YOU ARE A SENIOR CITIZEN, A PERSON WITH A PHYSICAL DISABILITY AND/OR A VETERAN, YOU MAY BE ENTITLED TO A PARTIAL EXEMPTION FROM PROPERTY TAXES. YOU MAY ALSO BE ENTITLED TO A PARTIAL EXEMPTION FROM PROPERTY TAXES IF YOU HAVE AN INCOME BELOW $500,000 AND USE YOUR HOME AS YOUR PRIMARY RESIDENCE, OR IF YOUR PRIMARY RESIDENCE IS A CONDOMINIUM UNIT. Eligible homeowners have until (insert date) to apply for such exemptions. For further information please call or write the department of finance at (insert telephone number and address), which shall provide additional information on the exemption programs and all necessary forms and applications.” The commissioner of finance shall include with such notice or legend detailed information about the eligibility requirements and filing deadlines for each of the following exemptions from taxation or PILOT, as applicable:

(a) the senior citizen homeowners’ exemption pursuant to section 11-245.3, subject to the notice requirements of such section;

(b) the exemption for persons with disabilities pursuant to section 11-245.4, subject to the notice requirements of such section;

(c) the exemption for veterans pursuant to sections four hundred fifty-eight and four hundred fifty eight-a of the real property tax law;

(d) the cooperative and condominium exemption pursuant to section four hundred twenty-one-e of the real property tax law; and

(e) any other real property tax exemption which, in the discretion of the commissioner, should be included in such notice.

2. Failure to notify, or cause to be notified, any person who is in fact eligible to receive an exemption from taxation or PILOT, or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes or PILOT on property owned by such person. A second copy of the notice required by this subdivision shall be sent thirty days before the fifteenth day of March.

f. Automated city register information services database registration notice. The commissioner of finance shall notify, or cause to be notified, each person owning residential real property in the city about how they can register in the Automated City Register Information System database, or successor database, so that they can receive notices about when deeds, mortgages, or mortgage related documents affecting their ownership interest have been recorded against their property. Failure to notify, or cause to be notified, any person about registering to receive these notices shall not prevent the levy, collection and enforcement of the payment of the taxes or PILOT on property owned by such person.

g. Reminder notice. If a renewal application has not been received by the department of finance from a person eligible for an exemption enumerated in paragraph 1 of subdivision e of this section at least thirty days before the fifteenth day of March of the appropriate year, the department of finance shall send a notice to that person reminding the person to file that renewal application for such exemption by the fifteenth day of March, and of the possible removal of such person’s exemption if his, her, or their renewal application for is not filed with the department of finance no later than the fifteenth day of March.  Failure to mail any notice required by this subdivision, or the failure of a party to receive the same, shall not affect the validity of the levy, collection, or enforcement of taxes or PILOT on property owned by such person.

h. Third party notice. 1. A person eligible for an exemption enumerated in paragraph 1 of subdivision e of this section may request that a notice be sent to an adult third party. Such request shall be made on a form prescribed by the New York state commissioner of taxation and finance where applicable or, if such commissioner has not prescribed such a form, by the commissioner of finance, and shall be submitted to the department of finance no later than sixty days before the fifteenth day of March of the appropriate year. The designated third party must consent to such designation in a part of such form provided therefor. Such request shall be effective upon receipt by the department of finance. The department of finance shall maintain a list of all eligible property owners who have requested notices pursuant to this paragraph.

2. A notice shall be sent to the designated third party at least thirty days before the fifteenth day of March of the appropriate year; provided that no such notice need be sent in the first year if the request was not received by the department of finance at least sixty days before the fifteenth day of March of the appropriate year. Such notice shall read substantially as follows: “On behalf of (identify persons eligible for exemption), you are advised that his, her, or their renewal application for (type of exemption) must be filed with the department of finance no later than (enter date). You are encouraged to remind him, her, or them of that fact, and to offer assistance if needed, although you are under no legal obligation to do so. Your cooperation and assistance are greatly appreciated.”

3. A notice shall be sent to the designated third party whenever the department of finance sends a notice to a person eligible for an exemption enumerated in paragraph 1 of subdivision e of this section regarding the possible removal of such person’s exemption. Such notice shall read substantially as follows: “On behalf of (identify persons with exemption), you are advised that his, her, or their (type of exemption) is at risk of being removed. You are encouraged to make sure that he, she, or they are aware of that fact, and to offer assistance if needed, although you are under no legal obligation to do so. Your cooperation and assistance are greatly appreciated.”

4. The obligation to mail such notices shall cease if the eligible taxpayer cancels the request or ceases to qualify for the applicable exemption.

5. Failure to mail any notice required by this subdivision, or the failure of a party to receive the same, shall not affect the validity of the levy, collection, or enforcement of taxes or PILOT on property owned by such person, or in the case of a third party notice, on property owned by the taxpayer.

i. Language access. Notices sent in accordance with subdivisions e, f, and g of this section shall also provide the recipient guidance on how to access this information in the designated citywide languages, as well as in a Braille alphabet or in audio format as necessary. For the purposes of this subdivision, “designated citywide languages” has the same meaning as described in subdivision a of section 23-1101.

§ 2. This local law takes effect immediately.

MJT/AL

LS #12002

8/13/2024 1:37pm