Bill Text: NY A00453 | 2023-2024 | General Assembly | Introduced
Bill Title: Relates to providing a rent increase exemption to persons with disabilities.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Introduced - Dead) 2024-01-03 - referred to aging [A00453 Detail]
Download: New_York-2023-A00453-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 453 2023-2024 Regular Sessions IN ASSEMBLY January 9, 2023 ___________ Introduced by M. of A. L. ROSENTHAL, DINOWITZ, PAULIN, COLTON, TAYLOR -- Multi-Sponsored by -- M. of A. COOK -- read once and referred to the Committee on Aging AN ACT to amend the real property tax law, in relation to providing a rent increase exemption to persons with disabilities The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph b of subdivision 3 of section 467-b of the real 2 property tax law, as amended by section 1 of chapter 129 of the laws of 3 2014, is amended to read as follows: 4 b. (1) for a dwelling unit where the head of the household qualifies 5 as a person with a disability pursuant to subdivision five of this 6 section, no tax abatement shall be granted if the combined income for 7 all members of the household for the current income tax year exceeds 8 fifty thousand dollars beginning July first, two thousand fourteen, as 9 may be provided by the local law, ordinance or resolution adopted pursu- 10 ant to this section[.]; or 11 (2) (i) for a dwelling unit where the head of household qualifies as a 12 person with a disability due to receipt of cash supplemental security 13 income pursuant to subdivision five of this section, no tax abatement 14 shall be granted if the combined income for all members of the household 15 for the current income tax year exceeds the maximum income above which 16 such head of household would not be eligible to receive cash supple- 17 mental security income benefits under federal law during such tax year; 18 (ii) for a dwelling unit where the head of household qualifies as a 19 person with a disability due to receipt of social security disability 20 insurance (SSDI) or medical assistance benefits based on a determination 21 of disability as provided in section three hundred sixty-six of the 22 social services law pursuant to subdivision five of this section, no tax 23 abatement shall be granted if the combined income for all members of the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02727-01-3A. 453 2 1 household for the current income tax year exceeds twenty-nine thousand 2 dollars; 3 (iii) for a dwelling unit where the head of the household qualifies as 4 a person with a disability due to receipt of disability pension or disa- 5 bility compensation benefits provided by the United States department of 6 veterans affairs pursuant to subdivision five of this section, no tax 7 abatement shall be granted if the combined income for all members of the 8 household for the current income tax year exceeds the maximum income 9 above which such head of the household would not be eligible to receive 10 such cash disability pension or disability compensation benefits under 11 federal law during such tax year; and 12 (iv) when the head of the household retires before the commencement of 13 such income tax year and the date of filing the application, the income 14 for such year may be adjusted by excluding salary or earnings and 15 projecting his or her retirement income over the entire period of such 16 year. 17 Provided that a municipality shall not be required to enact a new 18 local law, ordinance, or resolution after public hearing pursuant to 19 subdivision two of this section if such municipality has already enacted 20 a local law, ordinance, or resolution pursuant to subdivision two of 21 this section adopting the provisions of subparagraph one of this para- 22 graph and the municipality chooses to continue utilizing subparagraph 23 one of this paragraph. 24 § 2. Paragraph b of subdivision 3 of section 467-b of the real proper- 25 ty tax law, as amended by section 2 of chapter 129 of the laws of 2014, 26 is amended to read as follows: 27 b. (1) for a dwelling unit where the head of the household qualifies 28 as a person with a disability pursuant to subdivision five of this 29 section, no tax abatement shall be granted if the combined income for 30 all members of the household for the current income tax year exceeds 31 fifty thousand dollars beginning July first, two thousand fourteen, as 32 may be provided by the local law, ordinance or resolution adopted pursu- 33 ant to this section[.]; or 34 (2) (i) for a dwelling unit where the head of household qualifies as a 35 person with a disability due to receipt of cash supplemental security 36 income pursuant to subdivision five of this section, no tax abatement 37 shall be granted if the combined income for all members of the household 38 for the current income tax year exceeds the maximum income above which 39 such head of household would not be eligible to receive cash supple- 40 mental security income benefits under federal law during such tax year; 41 (ii) for a dwelling unit where the head of household qualifies as a 42 person with a disability due to receipt of social security disability 43 insurance (SSDI) or medical assistance benefits based on a determination 44 of disability as provided in section three hundred sixty-six of the 45 social services law pursuant to subdivision five of this section, no tax 46 abatement shall be granted if the combined income for all members of the 47 household for the current income tax year exceeds twenty-nine thousand 48 dollars; 49 (iii) for a dwelling unit where the head of the household qualifies as 50 a person with a disability due to receipt of disability pension or disa- 51 bility compensation benefits provided by the United States department of 52 veterans affairs pursuant to subdivision five of this section, no tax 53 abatement shall be granted if the combined income for all members of the 54 household for the current income tax year exceeds the maximum income 55 above which such head of the household would not be eligible to receiveA. 453 3 1 such cash disability pension or disability compensation benefits under 2 federal law during such tax year; and 3 (iv) when the head of the household retires before the commencement of 4 such income tax year and the date of filing the application, the income 5 for such year may be adjusted by excluding salary or earnings and 6 projecting his or her retirement income over the entire period of such 7 year. 8 Provided that a municipality shall not be required to enact a new 9 local law, ordinance, or resolution after public hearing pursuant to 10 subdivision two of this section if such municipality has already enacted 11 a local law, ordinance, or resolution pursuant to subdivision two of 12 this section adopting the provisions of subparagraph one of this para- 13 graph and the municipality chooses to continue utilizing subparagraph 14 one of this paragraph. 15 § 3. Paragraph m of subdivision 1 of section 467-c of the real proper- 16 ty tax law, as amended by chapter 129 of the laws of 2014, is amended to 17 read as follows: 18 m. (1) "Person with a disability" means (i) an individual who is 19 currently receiving social security disability insurance (SSDI) or 20 supplemental security income (SSI) benefits under the federal social 21 security act or disability pension or disability compensation benefits 22 provided by the United States department of veterans affairs or those 23 previously eligible by virtue of receiving disability benefits under the 24 supplemental security income program or the social security disability 25 program and currently receiving medical assistance benefits based on 26 determination of disability as provided in section three hundred sixty- 27 six of the social services law; and 28 (ii) whose income for the current income tax year, together with the 29 income of all members of such individual's household, does not exceed 30 fifty thousand dollars beginning July first, two thousand fourteen, as 31 may be provided by local law. 32 (2) If the governing board of a municipality further adopts, after 33 public hearing, a local law, ordinance, or resolution: 34 (i) the income for the current tax year, together with the income of 35 all members of such individual's household, for an individual currently 36 receiving social security disability insurance (SSDI) or medical assist- 37 ance benefits based on a determination of disability as provided in 38 section three hundred sixty-six of the social services law, may exceed 39 the maximum income at which such individual would be eligible to receive 40 cash supplemental security income benefits under federal law during such 41 tax year, but may not exceed twenty-nine thousand dollars; 42 (ii) the income for the current income tax year, together with the 43 income of all members of such individual's household, for an individual 44 who is currently receiving disability pension or disability compensation 45 benefits provided by the United States department of veterans affairs, 46 may exceed the maximum income at which such individual would be eligible 47 to receive cash supplemental security income benefits under federal law 48 during such tax year, but may not exceed the maximum income at which 49 such individual would be eligible to receive cash disability pension or 50 disability compensation benefits under federal law during such tax year. 51 § 4. Paragraph m of subdivision 1 of section 467-c of the real proper- 52 ty tax law, as added by chapter 188 of the laws of 2005, is amended to 53 read as follows: 54 m. (1) "Person with a disability" means (i) an individual who is 55 currently receiving social security disability insurance (SSDI) or 56 supplemental security income (SSI) benefits under the federal socialA. 453 4 1 security act or disability pension or disability compensation benefits 2 provided by the United States department of veterans affairs or those 3 previously eligible by virtue of receiving disability benefits under the 4 supplemental security income program or the social security disability 5 program and currently receiving medical assistance benefits based on 6 determination of disability as provided in section three hundred sixty- 7 six of the social services law; and 8 (ii) whose income for the current income tax year, together with the 9 income of all members of such individual's household, does not exceed 10 the maximum income at which such individual would be eligible to receive 11 cash supplemental security income benefits under federal law during such 12 tax year. 13 (2) If the governing board of a municipality further adopts, after 14 public hearing, a local law, ordinance, or resolution: 15 (i) the income for the current tax year, together with the income of 16 all members of such individual's household, for an individual currently 17 receiving social security disability insurance (SSDI) or medical assist- 18 ance benefits based on a determination of disability as provided in 19 section three hundred sixty-six of the social services law, may exceed 20 the maximum income at which such individual would be eligible to receive 21 cash supplemental security income benefits under federal law during such 22 tax year, but may not exceed twenty-nine thousand dollars; 23 (ii) the income for the current income tax year, together with the 24 income of all members of such individual's household, for an individual 25 who is currently receiving disability pension or disability compensation 26 benefits provided by the United States department of veterans affairs, 27 may exceed the maximum income at which such individual would be eligible 28 to receive cash supplemental security income benefits under federal law 29 during such tax year, but may not exceed the maximum income at which 30 such individual would be eligible to receive cash disability pension or 31 disability compensation benefits under federal law during such tax year. 32 § 5. This act shall take effect on the one hundred twentieth day after 33 it shall have become a law provided, however, that: 34 (a) the amendments to paragraph b of subdivision 3 of section 467-b of 35 the real property tax law made by section one of this act shall be 36 subject to the expiration and reversion of such paragraph pursuant to 37 section 4 of chapter 129 of the laws of 2014, as amended, when upon such 38 date the provisions of section two of this act shall take effect; and 39 (b) the amendments to paragraph m of subdivision 1 of section 467-c of 40 the real property tax law made by section three of this act shall be 41 subject to the expiration and reversion of such paragraph pursuant to 42 section 4 of chapter 129 of the laws of 2014, as amended, when upon such 43 date the provisions of section four of this act shall take effect.
