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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 2
Multiple Dwellings

Section 4.07 - RPTL Section 467-f

Protective and Safety Devises Installed in
Multiple Dwellings in New York City
RPTL Section 467-f

Exemption Code(s):     Not applicable (see Coding of Abatement on Assessment Roll below) Year Originally Enacted:     2007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.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: Property must be owned by a private individual or organization.
    2. Property Location Requirements: Property must be located in New York City.
    3. 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.
    4. Certification by State or Local Government: None set forth in Section 467-f
    5. Required Construction Start Date or Other Time Requirement:  None.
  2. 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.
  3. LIMITATION ON EXEMPTION:
    General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Levies
    Special
    Assessments
    1. Amount Yes* Yes* NA No
    abatement
    allowed
    2. Duration No
    limit
    No
    limit
    NA No
    abatement
    allowed
    3. Taxing Jurisdiction
    a. City
    Ex NA NA NA
    b. School District
    NA Ex NA NA
    Ex-Exempt      Tax-Taxable      NA-Not Applicable
  4. PAYMENTS IN LIEU OF TAXES: None.
  5. CALCULATION OF EXEMPTION:
    1. 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.
    2. Special Ad Valorem Levies and Special Assessments: No abatement allowed.
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    Not applicable

    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.

  7. FILING REQUIREMENTS (Owner or Occupant of Property): None state in section 467-f.
  8. REPORTING REQUIREMENTS (Assessor): None.
  9. SIMILAR EXEMPTIONS: See Chart IA and Chart IB.

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