N.Y. RPT Law § 467-F

§ 467-f. Protective and safety devices tax abatement. 1. Definitions.\nAs used in this section:\n a. "Eligible owner" means a person who does not reside in a\nresidential unit and installed grab bars on the walls of shower and\nbathtub stalls and adjacent to each toilet or water closet in each\nresidential unit upon a request by a senior citizen or disabled tenant\nresiding therein or by a tenant residing therein with a senior citizen\nor disabled person.\n b. "Senior citizen" means a person who is at least sixty years of age.\n c. "Disabled person" means an individual who provides documentation\nindicating that he or she is recognized by any city, state or federal\nauthority or agency as having a disability which impedes vision or\nmobility or who provides medical evidence indicating that he or she has\na disability impeding vision or mobility which would benefit him or her\nfrom the installation of the grab bars.\n d. "Multiple dwelling unit" means a building in which there is either\nrented, leased, let or hired out to be occupied, or is occupied as the\nresidence or home of two or more occupants living independently of each\nother.\n e. "Commissioner" means the commissioner of finance for the city of\nNew York.\n 2. A city with a population of one million or more is hereby\nauthorized and empowered to adopt a local law or ordinance providing for\nan abatement to an eligible owner against taxes imposed on real property\ncontaining a multiple dwelling unit as defined herein for fiscal years\nbeginning on and after the first of July, two thousand seven by one of\nthe following amounts for each installation of a grab bar:\n (a) where purchase and installation requiring anchoring by screws or\ntoggles where there is no removal of surface tiles or surrounding facade\nwithin the tub area, an amount not to exceed two hundred fifty dollars;\nor\n (b) where purchase and installation requiring anchoring that entails\nthe removal and replacement of surrounding surface tiles and or facade,\nan amount not to exceed four hundred dollars; or\n (c) where purchase and installation requiring anchoring that entails\nthe removal and replacement of surface lines and underlayment behind the\nremoved tiles, an amount not to exceed eight hundred dollars.\n 3. The commissioner shall be authorized to promulgate rules necessary\nto effectuate the purposes of this section.\n