CHAPTER 385 (See SPECIAL NOTE at end of Chapter.) AN ACT to amend the transportation law, the tax law and the administrative code of the city of New York, in relation to the financing of paratransit transportation Became a law July 19, 1985, with the approval of the Governor. Passed on message of necessity pursuant to Article III, section 14 of the Constitution by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Subdivision four of section fifteen-b of the transportation law, as added by chapter four hundred ninety-eight of the laws of nineteen hundred eighty-four, is amended to read as follows: 4. Accessible buses. The system shall include access by transportation disabled persons, including persons in wheelchairs, to not less than sixty-five percent of buses buses in the regularly operated fleet of the authority, which shall be properly operated and maintained to facilitate their use by transportation disabled persons. To meet this sixty-five percent requirement, all buses purchased, leased, or otherwise brought newly into service on the [buslines] bus lines of the authority and its subsidiaries, except buses leased or otherwise put into service to relieve temporary, unplanned shortages of buses in service, shall be accessible to transportation disabled persons until the sixty-five percent requirement is met. 2. The opening paragraph of paragraph a of subdivision five of section fifteen-b of such law, as added by chapter four hundred ninetyeight of the laws of nineteen hundred eighty-four, is amended to read as follows: The committee shall develop an implementation plan for the provision of paratransit transportation in each county wholly contained within the city of New York in a manner that is economical and efficient and that is directed toward achieving optimal integration of paratransit transportation with the accessible transportation system and with other transportation services accessible to the disabled and avoiding duplication of services. Such plan shall provide for the orderly provision of paratransit transportation consistent with available resources. [Within two hundred ten days of the effective date of this section] On or before April first, nineteen hundred eighty-six, such plan shall be completed and forwarded to the governor, the temporary president of the senate, the minority leader of the senate, the speaker of the assembly, minority leader of the assembly, the mayor of the city of New York, the city council of the city of New York, and the chairman of the metropolitan transportation authority. The plan shall include: the § 3. Clause (e) of subparagraph one of paragraph a of subdivision five of section fifteen-b of such law, as added by chapter four hundred ninety-eight of the laws of nineteen hundred eighty-four, is amended to read as follows: (e) Other criteria relevant to the effective provision of paratransit transportation [including criteria for eligibility for the service]. 4. Subparagraph three of paragraph a of subdivision five of section fifteen-b of such law, as added by chapter four hundred ninety-eight of the laws of nineteen hundred eighty-four, is amended to read as follows: (3) Identification. Identification of criteria for eligibility for, and ridership and cost levels associated with paratransit transportation as provided under the implementation plan. $5. Paragraph b of subdivision five of section fifteen-b of such law, as added by chapter four hundred ninety-eight of the laws of nineteen hundred eighty-four, is amended to read as follows: b. An agency of the city of New York designated by the mayor of the city of New York, provided that such agency shall not be the authority or its subsidiaries, shall provide paratransit transportation in consultation with the committee and in accordance with the paratransit transportation implementation plan developed pursuant to this subdivision, within [one hundred eighty ninety days of receipt of the plan by the mayor. Such services shall be provided under purchase of service agreements with any responsible person, firm, partnership, association, corporation, governmental agency or authority based on a competitive bidding process. No such service agreement shall be entered into without the approval of the committee. The agency shall not enter into any service agreement that is in excess of financing sources that are reasonably available as identified in paragraph four of this subdivision and the amounts provided pursuant to sections W46-2.0 and II 46-4.0 of the administrative code of the city of New York. In determining whether a proposed contractor is responsible, the designated city agency shall consider but not be limited to the following factors: (1) demonstration of an ability to provide the requested services, (2) compliance with or ability to meet acceptable safety standards, (3) demonstration of sound financial position and acceptable financial reporting, and (4) compliance with applicable local laws and regulations including those related to disadvantaged business enterprises. The agency may use more than three percent of the funds available for paratransit transportation to cover the cost of program administration. no § 6. Subdivision one of section two hundred fifty-three-a of the tax law, as amended by chapter nine hundred ninety-nine of the laws of nineteen hundred eighty-four, is amended to read as follows: em one, a 1. Any city in this state having a population of one million or more, acting through its local legislative body, is hereby authorized and powered to adopt and amend local laws imposing in any such city (A) prior to February first, nineteen hundred eighty-two a tax of fifty cents, (B) on or after February first, nineteen hundred eighty-two and before July first, nineteen hundred eighty-two with respect to (i) two or three-family houses, individual cooperative apartments and individual residential condominium units, and (ii) real property securing principal debt or obligation of less than five hundred thousand dollars, a tax of fifty cents, and with respect to all other real property a tax of one dollar and twelve and one-half cents, and (C) on and after July first, nineteen hundred eighty-two with respect to real property securing a principal debt or obligation of less than five hundred thousand dollars, a tax of fifty cents, with respect to one, two or three-family houses, individual individual cooperative apartments and individual residential condominium units securing a principal debt or obligation of five hundred thousand dollars or more, a tax of sixty-two and one-half cents, and with respect to all other real property a tax of one dollar and twenty-five cents, for each one hundred dollars and each remaining major fraction thereof of principal debt or obligation which is or under any contingency may be secured at the date of execution thereof, or at any time thereafter, by a mortgage on such real property situated within such city and recorded on or after the date upon which such tax takes effect and a tax of one dollar on such mortgage if the principal debt or obligation which is or by any contingency may be secured by such mortgage is less than one hundred dollars. In each instance where the tax imposed pursuant to this subdivision is one dollar and twelve and onehalf cents for each one hundred dollars and each remaining major fraction thereof of such principal debt or obligation, fifty-five and six tenths percent of the total amount of such tax, including fifty-five and six tenths percent of any interest or penalties thereon, shall be set aside in a special account by the commissioner of finance of such city. In each instance where the tax imposed pursuant to this subdivision is one dollar and twenty-five cents for each one hundred dollars and each remaining major fraction thereof of such principal debt or obligation, fifty percent of the total amount of such tax, including fifty percent of any interest or penalties thereon, shall also be set aside in such special account. Moneys in such account shall be used for payment by such commissioner to the state comptroller for deposit in the urban mass transit operating assistance account of the mass transportation operating assistance fund of any amount of insufficiency certified by the state comptroller pursuant to the provisions of subdivision six of section eighty-eight-a of the state finance law, and, on the fifteenth day of each month, such commissioner shall transmit all funds in such account on the last day of the preceding month, except the amount required for the payment of any amount of insufficiency certified by the state comptroller and such amount as he deems necessary for refunds and such other amounts necessary to finance the New York city transportation disabled committee and the New York city paratransit system as established by section fifteen-b of the transportation law, provided, however, that such amounts shall not exceed six percent of the total funds in the acEXPLANATION-Matter in italics is new; matter in brackets [] is old law count but in no event be less than two hundred twenty-five thousand dollars [during the operational period operational period of such system] beginning April first, nineteen hundred eighty-six, and further that beginning November fifteenth, nineteen hundred eighty-four and during the entire period prior to operation of such system, the total of such amounts shall not exceed [one hundred] three hundred seventy-five thousand dollars for the administrative expenses of such committee and fifty thousand dollars for the expenses of the agency designated pursuant to paragraph b of subdivision five of such section, and other amounts necessary to finance the operating needs of the private bus companies franchised by the city of New York and eligible to receive state operating assistance under section eighteen-b of the transportation law, provided, however, that such amounts shall not exceed four percent of the total funds in the account, to the New York city transit authority for mass transit within the city. § 7. Paragraph (i) of subdivision (b) of section twelve hundred one of such law, as amended by chapter nine hundred ninety-nine of the laws of nineteen hundred eighty-four, is amended to read as follows: (i) Taxes on each deed, other instrument or transaction (other than a deed or instrument given solely as security or a transaction the sole purpose of which is to secure an obligation or indebtedness) by which any real property or any economic interest therein is conveyed or transferred, measured by the consideration or value of the interest or property conveyed or transferred, (1) at a rate not to exceed one-half of one percent of such consideration or value with respect to conveyances made before July first, nineteen hundred seventy-one, or made in performance of a contract therefor executed before such dáte, (2) at a rate not to exceed one percent of such consideration or value with respect to (A) all conveyances made on or after July first, nineteen hundred seventy-one and before February first, nineteen hundred eightytwo, or made in performance of a contract there for executed during such period, (B) conveyances or transfers made on or after February first, nineteen hundred eighty-two of one, two or three-family houses, individual cooperative apartments and individual residential condominium units, or interests therein, and (C) conveyances or transfers made on or after February first, nineteen hundred eighty-two (other than grants, assignments or surrenders of leasehold interests in real property) where the consideration or value is less than five hundred thousand dollars, and (3) at a rate not to exceed two percent of such consideration or value with respect to all other conveyances or transfers made on or after February first, nineteen hundred eighty-two (other than grants, assignments or surrenders of leasehold interests in real property), provided that any such city may allow deductions, in determining the portion of any tax authorized hereby the proceeds of which are payable to the New York city transit authority as hereinafter provided, for any continuing liens on such interest or property where such interest or property is a one, two or three-family house, an individual cooperative apartment or an individual residential condominium unit or where the consideration for or value of the interest or property conveyed or transferred is less than five hundred thousand dollars, and may also allow an exemption not in excess of twenty-five thousand dollars on the consideration or value of the interest or property conveyed and provided, further, that such taxes shall not apply if the contract for any such conveyance was made prior to May first, nineteen hundred fifty-nine. Anything to the contrary notwithstanding, where the tax authorized hereby is imposed on the consideration or value without any deduction for continuing liens, the portion of the consideration or value ascribable to such liens shall not be taxed at a rate in excess of one percent prior to July first nineteen hundred eighty-two, or in excess of two percent on and after July first, nineteen hundred eighty-two, except that where the interest or property is a one, two or three-family house, an individual cooperative apartment or an individual residential condominium unit or where the consideration for a value of the interest or property conveyed or transferred is less than five hundred thousand dollars the rate on and after July first, nineteen hundred eighty-two shall not be in excess of one percent. The amount of any pre-existing liens on such property or interest which continue thereon after the conveyance or transfer shall be deemed to be part of the consideration or value for purposes of measuring the tax without regard to whether or not payment of the liens or of the underlying debt is assumed by the grantee or transferee. The tax authorized hereby may also be imposed (A) prior to July first, nineteen hundred eighty-two, at a rate not to exceed one percent, on the granting, assignment or surrender of a leasehold interest in real property, other than a leasehold interest in a one, two or three-family house or an individual dwelling unit in a dwelling which is to be occupied or is occupied as the residence or home of four or more families living independently of each other, where the consideration for or value of such grant, assignment or surrender is five hundred thousand dollars or more and (B) on and after July first, nineteen hundred eighty-two, at a rate not to exceed two percent, on the granting, assignment or surrender of a leasehold interest in real property, except that in the case of a leasehold interest in a one, two or three-family house or an individual dwelling unit in a dwelling which is to be occupied or is occupied as the residence or home of four or more families living independently of each other, or where the consideration for or value of such grant, assignment or surrender is less than five hundred thousand dollars, the rate shall not exceed one percent; provided, however, that for purposes of a tax on the granting of a leasehold interest in real property, the amount subject to tax shall be only such amount as is not considered rent for purposes of the tax authorized to be imposed on the occupancy of commercial premises by chapter two hundred fifty-seven of the laws of nineteen hundred sixty-three, as amended, and imposed by a city having a population of one million or more pursuant thereto. In the case of any conveyance or transfer of real property or any economic interest therein in complete or partial liquidation of a corporation, partnership, association, trust or other entity, the tax shall be measured by the consideration for such conveyance or transfer the value of the real property or interest therein, whichever is greater. Such taxes may be imposed on any conveyance or transfer of real property or interest therein where the real property is located in such city regardless of where transactions, negotiations, transfers of deeds or other actions with regard to the transfer or conveyance take place, subject only to the restrictions contained in section twelve hundred thirty. The payment of, and the filing of a return relating to, any such taxes may be required as a condition precedent (1) to the recording or filing of a deed, lease, assignment or surrender of lease or other instrument, (2) to the commencement of any action or proceeding in any court of this state in which any conveyance, transfer or lease described herein is in issue, directly or indirectly, or (3) to the receipt in evidence of such deed, lease, assignment or surrender of lease or other instrument in any such court. In each instance where the tax rate imposed pursuant to this subdivision is two percent, fifty percent of the total amount of such tax, including fifty percent of any interest or penalties thereon, shall be set aside in a special account by the commissioner of finance of such city, provided, however, that where the consideration for or value of or any property or interest conveyed or transferred includes the amount of nondeductible mortgage, lien or other encumbrance which existed before the conveyance or transfer and remains thereon after such conveyance or transfer, (A) prior to July first, nineteen hundred eighty-two the entire amount of tax imposed at a rate not in excess of one percent on the portion of the consideration or value ascribable to such nondeductible mortgage, lien or other encumbrance, including any interest or penalties thereon, and fifty percent of the tax on the balance of the consideration or value, including fifty percent of any interest or penalties thereon, shall be set aside in such special account, and (B) on and after July first, nineteen hundred eighty-two, fifty percent of the amount of tax imposed at a rate in excess of one percent but not in excess of two percent on the portion of the consideration or value ascribable to such nondeductible mortgage, lien or other encumbrance, including fifty percent of any interest or penalties thereon, and fifty percent of the tax on the balance of the consideration or value, including fifty percent of any interest or penalties thereon, shall be set aside in such special account. There shall also be set aside in such special account prior to July first, nineteen hundred eighty-two the total amount of taxes imposed on grants, assignments or surrenders of leasehold interests in real property, including any interest or penalties thereon; on and after July first, nineteen hundred eighty-two, there shall be set aside in such special account fifty percent of the amount of taxes imposed on grants, assignments or surrenders of leasehold interests in real property, other than a leasehold interest in a one, two or threefamily house or an individual dwelling unit in a dwelling which is to be occupied or is occupied as the residence or home of four or more famiEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law sec lies living independently of each other, or where the consideration for or value of such grant, assignment or surrender is less than five hundred thousand dollars, including fifty percent of any interest or penalties thereon. Moneys in such account shall be used for payment by such commissioner to the state comptroller for deposit in the urban mass transit operating assistance account of the mass transportation operating assistance fund of any amount of insufficiency certified by the state comptroller pursuant to the provisions of subdivision six of tion eighty-eight-a of the state finance law, and, on the fifteenth day of each month such commissioner shall transmit all funds in such account on the last day of the preceding month, except the amount required for the payment of any amount of insufficiency certified by the state comptroller and such amount as he deems necessary for refunds and such other amounts necessary to finance the New York city transportation disabled committee and the New York city paratransit system as established by section fifteen-b of the transportation law, provided, however, that such amounts shall not exceed six percent of the total funds in the account but in no event be less than one hundred seventy-five thousand dollars [during, the operational period of such system] beginning April first, nineteen hundred eighty-six, and further that beginning November fifteenth, nineteen hundred eighty-four and during the entire period prior to operation of such system, the total of such amounts shall not exceed [one hundred] three hundred seventy-five thousand dollars for the administrative expenses of such committee and fifty thousand dollars for the expenses of the agency designated pursuant to paragraph b of subdivision five of such section, and other amounts necessary to finance the operating needs of the private bus companies franchised by the city of New York and eligible to receive state operating assistance under section eighteen-b of the transportation law, provided, however, that such amounts shall not exceed four percent of the total funds in the account to the New York city transit authority for mass transit within the city. of § 8. Section W46-2.0 of the administrative code of the city of of New York, as amended by chapter nine hundred ninety-nine of the nineteen hundred eighty-four, is amended to read as follows: SW46-2.0 Payment and payment over of taxes. -The taxes imposed by this title shall be payable on the recording of each mortgage of real property subject to taxes thereunder. Such taxes shall be paid to the recording officer of the county in which the real property or any part thereof is situated, except where real property is situated within and without the city of New York, the recording officer of the county in which the mortgage is first recorded shall collect the tax imposed by this title, as required by subdivision three of section two hundred fifty-three-a of the Tax Law. It shall be the duty of such recording officer to indorse upon each mortgage a receipt for the amount of the tax SO paid. Any mortgage so endorsed may thereupon or thereafter be recorded by any recording officer and the receipt for such tax indorsed upon each mortgage shall be recorded therewith. The record of such receipt shall be conclusive proof that the amount of tax stated therein has been paid upon such mortgage. Upon the first day of each month the city register and the recording officer of Richmond county shall pay over to the commissioner of finance of the city of New York for credit to the general fund of such city, the balance of the moneys received during the preceding month upon account of taxes paid to him as herein prescribed, after deducting the necessary expenses of his office as provided in section two hundred sixty-two of the Tax Law, except taxes paid upon mortgages which are first to be apportioned by the tax commission, which taxes and money shall be paid over by him as provided by the determination of the said tax commission. Notwithstanding the foregoing provision, in each instance where the tax imposed pursuant to section W46-1.0 of this code is one dollar and twelve and one-half cents for each one hundred dollars and each remaining major fraction thereof of such principal debt or obligation, fifty-five and six-tenths percent of the total amount of such tax, including fifty-five and six-tenths percent of any interest or penalties thereon, shall be set aside in a special account by the commissioner of finance of such city, and in each instance where the tax imposed pursuant to that section is one dollar and twenty-five cents for each one hundred dollars and each remaining major fraction thereof of such principal debt or obligation, fifty percent of the total amount of such tax, including fifty percent of any interest or penalties thereon, shall be set aside in such special account. Moneys in such account shall be used for payment by such commissioner to |