235-A - Tenant right to offset payments and entitlement to damages in certain cases.

§ 235-a. Tenant right to offset payments and entitlement to damages in  certain  cases.  1.  In any case in which a tenant shall lawfully make a  payment to a utility company pursuant  to  the  provisions  of  sections  thirty-three,  thirty-four and one hundred sixteen of the public service  law, such payment shall be deductible from any future payment of rent.    2. Any owner (as defined in the  multiple  dwelling  law  or  multiple  residence  law)  of  a  multiple dwelling responsible for the payment of  charges for gas,  electric,  steam  or  water  service  who  causes  the  discontinuance  of that service by failure or refusal to pay the charges  for past service shall be liable for compensatory and  punitive  damages  to any tenant whose utility service is so discontinued.    * 3. Nothing contained in this section and no payment made pursuant to  this section shall be deemed to discharge the liability of a renter with  an  interest  in  real  property  pursuant to subdivision two of section  three hundred four of the real property tax law  from  taxes  levied  on  such interest.    * NB (Effective pending ruling by Commissioner of Internal Revenue)