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Assessor Manuals, Exemption Administration

Exemption Administration Manual—Part 2: Multiple dwellings and urban renewal

Section 4.07 - RPTL Section 467-f: Protective and safety Devices installed in multiple dwellings in New York City

Exemption code(s)

Not applicable (see Coding of abatement on assessment roll below).

Year originally enacted:

2007

Related statutes:

None.

Summary:

If authorized by a local law or ordinance, certain installation of grab bars in rented or leased units occupied by senior citizens or disabled persons are eligible for an abatement in taxes which varies depending upon the method required for installing the grab bars. The tax abatement does not apply to special assessments.

Eligibility requirements

Ownership requirements:

Property must be owned by a private individual or organization.

Property location requirements:

Property must be located in New York City.

Property use requirements:

Eligible grab bars may be installed on the walls of shower and bathtub stalls and adjacent to toilets or water closets upon request by a senior citizen or disabled tenant. The Commissioner of the New York City Department of Finance is authorized to promulgate rules necessary to effectuate section 467-f.

Certification by state or local government:

None set forth in Section 467-f

Required construction start date or other time requirement:

None.

Local option

Yes. The City of New York may choose whether or not to allow the abatement. The option must be exercised through adoption of a local law or ordinance.

Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
General municipal taxes School district taxes Special ad valorem tax Special assessments
1. Amount Yes* Yes* NA No abatement allowed
2. Duration No limit No limit NA No abatement allowed
3. Taxing jurisdiction
b. City Ex NA NA NA
e. School district NA Ex NA NA
Ex-Exempt     Tax-Taxable     NA-Not Applicable

Payments in lieu of taxes

None.

Calculation of exemption

General municipal and school district taxes:

The abatement for each eligible grab bar installed is: 

  1. Up to $250 where the installation requires only the anchoring by screws or toggles;
  2. up to $400 where the installation requires not only (a) but also the removal and replacement of surrounding surface tiles and/or surrounding facade within the tub area;
  3. up to $800 where the installation requires not only (a) and (b) but also the removal and replacement of surface lines and underlayment behind the removed tiles.

Special ad valorem levies and special assessments:

No abatement allowed.

Coding of abatement on assessment roll

Coding of exemption on assessment roll
Code Description of alternative codes possible
NA

Note: Since the abatement allowed here is a reduction in actual taxes levied rather than a reduction in assessed value, no exemption code should be used and no dollar amount should be entered in the exempt value section of the assessment roll.

Filing requirements (owner or occupant of property)

None.

Reporting requirements (assessor)

None.

Similar exemptions

See Chart IA and Chart IB.

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