2006 New York Code - Real Property Tax Surcharge On Absentee Landlords.

 
    §  11-238  Real  property  tax  surcharge  on  absentee  landlords. a.
  Imposition of surcharge. A real property tax surcharge is hereby imposed
  on class one property, as defined in section eighteen hundred two of the
  real property tax law,  excluding  vacant  land,  that  provides  rental
  income  and  is not the primary residence of the owner or owners of such
  class one property, or the primary residence of the parent or  child  of
  such  owner  or owners, in an amount equal to twenty-five percent of the
  net real property taxes for fiscal years  beginning  on  or  after  July
  first two thousand six. As used in this section, "net real property tax"
  means  the  real  property  tax  assessed  on  class  one property after
  deduction for any exemption or abatement received pursuant to  the  real
  property tax law or this title.
    b.  Rental  income,  primary residence and/or relationship to owner or
  owners. The property shall be deemed to be the primary residence of  the
  owner  or  owners thereof, if such property would be eligible to receive
  the real  property  tax  exemption  pursuant  to  section  four  hundred
  twenty-five  of  the  real  property tax law, regardless of whether such
  owner or owners has  filed  an  application  for,  or  the  property  is
  currently  receiving, such exemption. Proof of primary residence and the
  resident's or residents' relationship to the owner  or  owners  and  the
  absence  of  rental  income  shall  be in the form of a certification as
  required by the rules of the commissioner.
    c. Rules. The department of finance shall have,  in  addition  to  any
  other  functions,  powers and duties which have been or may be conferred
  on it by law, the power to make and promulgate rules to  carry  out  the
  purposes  of  this section, including, but not limited to, rules related
  to the timing, form and manner  of  any  certification  required  to  be
  submitted under this section.
    d. Penalties. 1. Notwithstanding any provision of any general, special
  or  local  law  to  the contrary, an owner or owners shall be personally
  liable for any taxes owed pursuant to this section whenever  such  owner
  or  owners  fail  to  comply  with this section or the rules promulgated
  hereunder, or makes a false or misleading statement or omission and  the
  commissioner  determines  that  such act was due to the owner or owners'
  willful neglect, or that under such circumstances such act constituted a
  fraud on the department. The remedy provided herein  for  an  action  in
  personam  shall  be in addition to any other remedy or procedure for the
  enforcement of collection  of  delinquent  taxes  provided  by  general,
  special or local law.
    2.  If  the commissioner should determine, within three years from the
  filing of an application or certification pursuant to this section, that
  there was a material misstatement on such application or  certification,
  he  or  she  shall  impose  a  penalty  tax against the property of five
  hundred dollars, in accordance with the rules promulgated hereunder.
    e. Cessation of use. In the event that a property granted an exemption
  from taxation pursuant to this section ceases to be used as the  primary
  residence  of such owner or owners or his, her or their parent or child,
  or produces rental income, such owner or  owners  shall  so  notify  the
  commissioner.