S 2220: 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.

  
  STATE OF NEW YORK ________________________________________________________________________ 2220 2025-2026 Regular Sessions  IN SENATE January 16, 2025 ___________ Introduced by Sens. LIU, RIVERA -- read twice and ordered printed, and when printed to be committed to the Committee on Aging AN ACT to amend the real property tax law, in relation to implementing automatic enrollment for the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 467-b of the real property tax law is amended by 2 adding a new subdivision 14 to read as follows: 3 14. a. Notwithstanding any provision of law to the contrary, any muni- 4 cipality that adopts a local law, resolution, or ordinance pursuant to 5 subdivision two of this section may adopt, after public hearing, a local 6 law, ordinance or resolution authorizing the supervising agency of such 7 municipality to develop a program to automatically enroll and reenroll 8 every head of household, as defined in subparagraph (i) of paragraph b 9 of subdivision one of this section, who is eligible for an abatement of 10 taxes pursuant to the provisions of this section who has not opted out 11 of such automatic enrollment pursuant to the provisions of paragraph b 12 of this subdivision. 13 b. The commissioner shall develop and implement a system to provide a 14 supervising agency with the information necessary to determine if a head 15 of household is eligible for a tax abatement pursuant to this section. 16 The commissioner shall provide a check box for a taxpayer to opt-out of 17 data sharing and automatic enrollment pursuant to this subdivision on 18 the income tax return required pursuant to section six hundred fifty-one 19 of the tax law. 20 § 2. This act shall take effect on the first of January next succeed- 21 ing the date on which it shall have become a law. Effective immediately, 22 the addition, amendment and/or repeal of any rule or regulation neces- 23 sary for the implementation of this act on its effective date are 24 authorized to be made and completed on or before such effective date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06244-01-5