US Laws, Codes, Statutes & Cases

 
    §  11-239.  Real property tax rebate for certain residential property.
  1.  For fiscal years beginning the first of July, two thousand three and
  ending the thirtieth of June, two thousand six, a rebate in  the  amount
  of  the  lesser  of  four  hundred  dollars  or the annual tax liability
  imposed on the property shall be paid to an owner or  tenant-stockholder
  who,  as of the date the application provided for in subdivision four of
  this section is due, owns a one, two or  three  family  residence  or  a
  dwelling  unit  in  residential  property  held  in  the  condominium or
  cooperative form of ownership that is the owner or  tenant-stockholder's
  primary  residence  and meets all other eligibility requirements of this
  section. If, with respect to any such  fiscal  year  during  which  such
  rebate  is  to  be  paid, an increase in average real property tax rates
  would otherwise be necessary in  the  resolution  of  the  city  council
  fixing  real  property  tax  rates  for such fiscal year pursuant to the
  charter, then the rebate to be paid in such fiscal year shall be reduced
  or eliminated to the  extent  necessary  to  reduce  or  eliminate  such
  increase in average real property tax rates. Notwithstanding anything to
  the  contrary  in  sections  four  hundred  twenty-one-a,  four  hundred
  twenty-one-b or four hundred twenty-one-g of the real property tax  law,
  an  owner  or  tenant-stockholder  whose  property is receiving benefits
  pursuant to such sections shall  not  be  prohibited  from  receiving  a
  rebate  pursuant  to this section if such owner or tenant-stockholder is
  otherwise  eligible  to  receive  such  rebate.  Tenant-stockholders  of
  dwelling  units in a cooperative apartment corporation incorporated as a
  mutual company pursuant to article two, four,  five  or  eleven  of  the
  private  housing  finance  law  shall  not  be  entitled  to  the rebate
  authorized  by  this  section.  Such  rebate  shall  be  paid   by   the
  commissioner  of  finance  to  eligible owners or tenant-stockholders in
  accordance with rules promulgated by the commissioner of finance.
    2. Eligibility requirements. a. To qualify for the rebate pursuant  to
  this  section  (1)  the  property  must  be  a  one, two or three family
  residence or residential property held in the condominium or cooperative
  form of ownership;
    (2) the property must serve as the primary residence of one or more of
  the owners or tenant-stockholders thereof; and
    (3) the owner must not be in arrears in the payment of  real  property
  taxes  in an amount in excess of twenty-five dollars for the fiscal year
  for which the rebate is claimed and all  prior  fiscal  years,  and  for
  residential  property  held  in the cooperative form of ownership, there
  must be no arrears in the payment of real property taxes in an amount in
  excess of an average of twenty-five dollars per dwelling  unit  in  such
  cooperative  apartment  corporation  for  the  fiscal year for which the
  rebate is claimed and all prior fiscal years.
    b. If legal title to the property is held by one or more trustees, the
  beneficial owner or owners shall be  deemed  to  own  the  property  for
  purposes of this subdivision.
    3. Definitions. As used in this section:
    a.  "Applicant"  means  the  owner  or owners or tenant-stockholder or
  tenant-stockholders of the property.
    b. "Property" means a one, two or three family residence or a dwelling
  unit in residential property held in the condominium or cooperative form
  of ownership.
    4. Application procedure. a. Generally. An application  for  a  rebate
  pursuant  to  this  section  for  the fiscal year beginning the first of
  July, two thousand three, shall be made no later than the date published
  by the  commissioner  of  finance  in  the  city  record  and  in  other
  appropriate  general  notices  pursuant  to this subdivision, which date
  shall be no earlier than thirty days after  enactment  of  a  state  law

  authorizing  such  rebate.  An application for a rebate pursuant to this
  section for fiscal years beginning on or after the first  of  July,  two
  thousand four, shall be made no later than the fifteenth of March of the
  fiscal   year   for   which   the  rebate  is  claimed.  All  owners  or
  tenant-stockholders  of  property  who  primarily  reside  thereon  must
  jointly  file an application for the rebate on or before the application
  deadline, unless such owners or tenant-stockholders currently receive  a
  real property tax exemption pursuant to section four hundred twenty-five
  of  the real property tax law, in which case no separate application for
  a rebate pursuant to this section shall be  required.  Such  application
  may  be  filed by mail if it is enclosed in a postpaid envelope properly
  addressed to the commissioner of finance, deposited in a post office  or
  official depository under the exclusive care of the United States postal
  service, and postmarked by the United States postal service on or before
  the  application deadline. Each such application shall be made on a form
  prescribed by the commissioner  of  finance,  which  shall  require  the
  applicant  to agree to notify the commissioner of finance if his, her or
  their primary residence changes after receiving the rebate  pursuant  to
  this  section,  or  after filing an application for such rebate, if his,
  her or their primary residence changes after  filing  such  application,
  but  before  receiving  such  rebate.  The  commissioner  of finance may
  request  that  proof  of  primary  residence  be  submitted   with   the
  application.  No rebate pursuant to this section shall be granted unless
  the applicant, if required to  do  so  by  this  subdivision,  files  an
  application within the time periods prescribed in this subdivision.
    b.  Approval  or denial of application. If the commissioner of finance
  determines that the applicant is entitled to the rebate pursuant to this
  section, the commissioner of finance shall approve the  application  and
  such  owner  or  tenant-stockholder  shall thereafter be entitled to the
  rebate as provided in this  section.  If  the  commissioner  of  finance
  determines  that the applicant is not entitled to the rebate pursuant to
  this section, the commissioner of finance shall mail to  each  applicant
  not  entitled  to  the rebate a notice of denial of that application for
  the rebate for  that  year  in  accordance  with  rules  for  denial  of
  applications  to  be  promulgated  by  the  commissioner of finance. The
  notice of denial shall specify the reason for such denial and  shall  be
  sent  on  a  form  prescribed by the commissioner of finance. Failure to
  mail any such notice of denial  or  the  failure  of  any  applicant  to
  receive   such  notice  shall  not  prevent  the  levy,  collection  and
  enforcement of taxes on such applicant's property.
    c.  Proof  of  residency.  (1)  Requests.  From  time  to  time,   the
  commissioner of finance may request proof of residency from the owner or
  tenant-stockholder receiving a rebate pursuant to this section.
    (2)  Timing. A request for proof of residency shall be mailed at least
  sixty days prior to the  ensuing  application  deadline.  The  owner  or
  tenant-stockholder  shall submit proof of his, her or their residency in
  an  application  to  the  commissioner  of  finance  on  or  before  the
  application deadline.
    d.  Review  of  submission.  The  burden  shall be on the applicant to
  establish that the property is his, her or their primary  residence  and
  that  any  other requirements to obtain the rebate are satisfied. If the
  applicant submits proof  of  residency  on  or  before  the  application
  deadline,  and  the  submission  demonstrates  to  the  commissioner  of
  finance's satisfaction that the property is the primary residence of the
  applicant, and  if  the  requirements  of  this  section  are  otherwise
  satisfied,  the  rebate  shall  be  paid. Otherwise, the commissioner of
  finance shall discontinue  the  rebate  and,  where  appropriate,  shall
  proceed as further provided herein.

    e.  Oath.  The  commissioner  of  finance  shall have the authority to
  require that statements made in connection with  any  application  filed
  pursuant  to  this  section  be  made under oath. Such application shall
  contain the following  declaration:  "I  certify  that  all  information
  contained  in  this  application  is  true and correct to the best of my
  knowledge and belief.  I understand that willful  making  of  any  false
  statement  of  material fact herein will subject me to the provisions of
  law relevant to the making and filing  of  false  instruments  and  will
  render  this  application  null  and  void." Such application shall also
  state that the applicant agrees to comply with and  be  subject  to  the
  rules  promulgated  from  time  to  time  by the commissioner of finance
  pursuant to this section.
    5. Discontinuance of rebate. a. Generally. The commissioner of finance
  shall discontinue any rebate paid or granted pursuant to this section if
  it appears that: (1) the property may not be the  primary  residence  of
  the  owner or tenant-stockholder who received or applied for the rebate,
  (2) title to the property  has  been  transferred  to  a  new  owner  or
  tenant-stockholder,  or (3) the property is otherwise no longer eligible
  for the rebate. For the purposes of this section, title to that  portion
  of real property owned by a cooperative apartment corporation in which a
  tenant-stockholder of such corporation resides, and which is represented
  by his or her share or shares of stock in such corporation as determined
  by its or their proportional relationship to the total outstanding stock
  of  the  corporation,  including that owned by the corporation, shall be
  deemed to be vested in such tenant-stockholder.
    b. Rights of owners and tenant-stockholders. Upon determining  that  a
  rebate  paid or granted pursuant to this section should be discontinued,
  the commissioner of finance shall  mail  a  notice  so  stating  to  the
  affected owner or tenant-stockholder at the time and in the manner to be
  provided in rules promulgated by the commissioner of finance. Such owner
  or  tenant-stockholder  shall  be  entitled  to  seek administrative and
  judicial review of such action in the manner provided by law,  provided,
  that the burden shall be on the owner or tenant-stockholder to establish
  eligibility for the rebate.
    6. Recovery of prior rebate. If the commissioner of finance determines
  that  the  owner  or tenant-stockholder was (a) not entitled to a rebate
  under this section, or (b) that a rebate was paid or calculated in error
  under this section, then the commissioner of finance  shall  recover  or
  recalculate  such rebate and the amount of the rebate or an amount equal
  to the difference between the rebate originally paid and the  amount  to
  which  the  owner  or  tenant-stockholder was entitled shall be deducted
  from any refund otherwise  payable,  and  any  balance  of  such  amount
  remaining  unpaid  shall  be  paid to the commissioner of finance within
  thirty days from the date of mailing by the commissioner of finance of a
  notice of the amount payable. Such amount payable shall constitute a tax
  lien on the property as of the date of such  notice  and,  if  not  paid
  within  such  thirty-day  period,  penalty  and  interest  at  the  rate
  applicable to delinquent taxes on such property  shall  be  charged  and
  collected  on  such  amount  from  the date of such notice to the day of
  payment, and such amount payable shall be enforceable as a tax  lien  in
  accordance  with  provisions  of  law relating to the enforcement of tax
  liens in any such city.
    7.  Penalty  for  material  misstatements.  a.   Generally.   If   the
  commissioner  of finance determines, within three years from the payment
  of a rebate  pursuant  to  this  section,  that  there  was  a  material
  misstatement  in  an application filed pursuant to this section or in an
  application filed pursuant to section four hundred  twenty-five  of  the
  real  property tax law and that such misstatement provided the basis for

  the payment of a rebate under this section, the commissioner of  finance
  shall  proceed  to  impose  a  penalty  tax  against the property of one
  thousand dollars in addition to  recovering  the  amount  of  any  prior
  rebate  under  subdivision  six of this section. An application shall be
  deemed to contain a material misstatement for this purpose when either:
    (1) the applicant claimed the property was his, her or  their  primary
  residence, when it was not;
    (2)  the  applicant  claimed  the  property  was eligible for a rebate
  pursuant to this section, when it was not; or
    (3) the applicant claimed that the applicant owned the property,  when
  the applicant did not.
    b.  Procedure.  When  the  commissioner  of  finance determines that a
  penalty tax should be imposed, the penalty tax shall be entered  on  the
  next   ensuing  tentative  or  final  assessment  roll.  Each  owner  or
  tenant-stockholder shall be given notice of the possible imposition of a
  penalty tax, and shall be entitled to seek administrative  and  judicial
  review of such action in the manner provided by law.
    c.  Additional  consequences. A penalty tax may be imposed pursuant to
  this subdivision whether or not the improper rebate has been revoked  in
  the manner provided for by this section.
    8.  Rulemaking.  The  commissioner  of  finance shall be authorized to
  promulgate rules necessary to effectuate the purposes of this section.
    9.  Non-disclosure.  The  information  contained  in  applications  or
  statements  in  connection  therewith  filed  with  the  commissioner of
  finance pursuant to subdivision  four  of  this  section  shall  not  be
  subject to disclosure under article six of the public officers law.