What's happening
This bill creates tax credits, insurance discounts, and state housing program support for removing or repairing fire hazards known as "cock lofts" in residential buildings.
Why it matters
Addresses a significant and often overlooked fire hazard. Cock lofts, the enclosed spaces between rafters and ceilings, can allow fires to spread rapidly and undetected in residential buildings. By incentivizing their removal or repair, the bill aims to directly mitigate a known source of deadly fires in older housing stock.
Reduces financial barriers for property owners. The proposed 25% tax credit (up to $5,000) and applicability to state housing programs lower the cost of fire safety improvements, making it more feasible for homeowners and landlords—especially those with limited resources—to undertake potentially expensive work.
Encourages adoption of modern fire safety measures. By requiring insurance premium reductions for properties with smoke alarms installed in cock lofts, the bill not only rewards proactive safety measures but could also set new standards for fire detection and building codes in vulnerable residences.
Integrates fire prevention into state housing policy. Mandating that state housing programs recognize cock loft repairs as eligible expenses means public funds and assistance will more systematically support fire hazard mitigation, potentially reducing fire-related injuries, deaths, and property loss across New York.
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Who cares
Resident property owners
The bill would offer a refundable tax credit for 25% of the cost of removing cock lofts—enclosed spaces between rafters and suspended ceilings—up to $5,000.
Homeowners and fire insurers
Residential properties with smoke alarms in cock lofts would qualify for actuarially appropriate reductions in fire insurance premiums or the fire insurance portion of homeowners premiums.
State insurance superintendent
The bill would require the superintendent to provide for those premium reductions and establish standards for cock loft smoke alarms, including safe and secure installation.
State housing agencies and authorities
Agencies offering housing programs, including NYSERDA, the Division of Housing and Community Renewal and the State of New York Mortgage Agency, would have to make cock loft repairs for fire prevention and safety eligible expenditures.
Headline styles
Prevent Home Fire Hazards
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Vetoed memo.147
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.620
- Substituted for A4406B
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 60–1
- Ordered to third reading cal.1248
- Committee discharged and committed to rules
- Referred to budget and revenue
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Fight Home Fire Hazards
Assembly Floor Calendar · Sponsor Joseph Lentol
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4398
2019-2020 Regular Sessions
IN SENATE
March 11, 2019
Introduced by Sen. ADDABBO -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, the insurance law and the executive law, in relation to enacting the residential structure fire prevention act of
2019
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. This act shall be known and may be cited as the "residential structure fire prevention act of 2019".
§ 2. Section 606 of the tax law is amended by adding a new subsection (jjj) to read as follows:
(jjj) Credit for removing certain fire hazards. (1) Any resident owner of real property as defined in section one hundred two of the real property tax law shall be allowed a credit against the tax otherwise imposed under this article in an amount equal to twenty-five percent of the cost of removing fire hazards commonly known as cock lofts, provided that such credit shall not exceed five thousand dollars. For purposes of this section the term "cock loft" shall mean a completely enclosed space between rafters and a suspended ceiling.
(2) If the amount of the credit allowed under this subsection for any taxable year shall exceed the taxpayer's tax for such year, the excess shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section six hundred eighty-six of this article, provided, however, that no interest shall be paid thereon.
§ 3. Section 2346 of the insurance law is amended by adding a new subsection 6 to read as follows:
6. The superintendent shall provide for an actuarially appropriate reduction in the rates of fire insurance premiums or the fire insurance component of homeowners insurance premiums applicable to residential real property equipped with smoke detecting alarm devices in cock lofts. The superintendent shall by regulation establish standards for smoke
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08238-01-9
S. 4398 2
detecting alarm devices in cock lofts, including the safe and secure installation thereof. For the purposes of this subsection, "cock loft" shall mean a completely enclosed space between rafters and a suspended ceiling.
§ 4. The executive law is amended by adding a new section 170-c to read as follows:
§ 170-c. Repair of certain fire hazards. Any state agency or authority, including but not limited to the New York state energy research and development authority, division of housing and community renewal and state of New York mortgage agency, that provides a housing program shall include the repair of cock lofts for the purpose of fire prevention and safety as a qualifying expenditure under any such program. For the purposes of this section, "cock loft" shall mean a completely enclosed space between rafters and a suspended ceiling.
§ 5. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2020.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, the insurance law and the executive law, in relation to enacting the residential structure fire prevention act of 2019
Purpose or general idea of bill
Provides a tax credit to homeowners who repair cock loft fire hazards in their homes.
Summary of specific provisions
-Section 606 of the Tax Law is amended by adding a new subsection (jjj) to provide for a 25% tax credit, up to a maximum of $5000, for repairing fire hazards commonly known as cocklofts, which are defined as a completely enclosed space between the rafters and a suspended ceiling.
-Section 2346 of the Insurance Law is amended by adding a new section 6 to appropriate the reduction in the rates of fire insurance premiums when there is a smoke alarm in the cock loft.
-The Executive Law is amended by adding a new section 170-c to allow the repair of cocklofts for the purpose of fire prevention and safety to be a qualifying expenditure under state funding programs At NYSERDA NYS Homes and Community Renewal and NYSHCR and SONYMA
Justification
This legislation is introduced as a result of major fires that have taken place in Queens and Brooklyn. In these cases, the fire began as a single family home fire which quickly spread down the entire block of homes because of the existence of cock lofts which connected these hous- es. Homes on the block were quickly consumed by the fire. If the cock lofts were closed off, the devastation these fires caused would probably not have been so great.
Row houses are no longer designed and built with cock lofts because of the fire hazard. Closing, off these, already in existence, passage-ways is not considered by homeowners because there is no inducement to do so.
This legislation will give homeowners the tax incentive they may need to correct this building flaw, which may one day prove useful in avoiding another catastrophe.
Prior legislative history
2017: S. 3065B - Passed Senate. 2018: S. 30658 - Passed Senate. Vetoed - Veto Memo 308.
Fiscal implications
To Be Determined.
Effective date
This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2020.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.