Bill Text: NY A01671 | 2013-2014 | General Assembly | Amended

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Bill Title: Relates to assessment exemptions for living quarters for a parent or grandparent.

Spectrum: Strong Partisan Bill (Democrat 16-1)

Status: (Introduced - Dead) 2014-01-08 - referred to real property taxation [A01671 Detail]

Download: New_York-2013-A01671-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        1671--A
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced by M. of A. CAHILL, TITUS, KELLNER, GUNTHER, ZEBROWSKI, COOK,
         ROBINSON,  LUPARDO,  GABRYSZAK, BENEDETTO, HIKIND, CLARK, ROSENTHAL --
         Multi-Sponsored by -- M. of A. BOYLAND, COLTON,  MAISEL,  MALLIOTAKIS,
         MARKEY,  TITONE, WEISENBERG -- read once and referred to the Committee
         on Real Property  Taxation  --  committee  discharged,  bill  amended,
         ordered reprinted as amended and recommitted to said committee
       AN  ACT  to  amend  the real property tax law, in relation to assessment
         exemptions for living quarters for a parent or grandparent
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Subdivisions  1 and 3 of section 469 of the real property
    2  tax law, as added by chapter 377 of the laws of 2000, subdivision  1  as
    3  further  amended by subdivision (b) of section 1 of part W of chapter 56
    4  of the laws of 2010, are amended to read as follows:
    5    1. A county, city, town, village or school district acting through its
    6  local legislative body is hereby authorized and empowered to  adopt  and
    7  amend  local  laws,  or  resolutions in the case of school districts, to
    8  provide for an exemption from taxation to the extent of any increase  in
    9  assessed  value  of residential property resulting from the construction
   10  or reconstruction of such property for the purpose of  providing  living
   11  quarters  for  a parent or grandparent, who is sixty-two years of age or
   12  older, OR ANOTHER ELIGIBLE PERSON, AS DEFINED IN SUBDIVISION  FIVE-A  OF
   13  THIS  SECTION.  Such  exemption  shall  not  exceed  (a) the increase in
   14  assessed value resulting from construction  or  reconstruction  of  such
   15  property,  or  (b)  twenty  percent  of the total assessed value of such
   16  property as improved, or (c) twenty percent of the median sale price  of
   17  residential  property  as  reported in the most recent sales statistical
   18  summary published by the commissioner for the county in which the  prop-
   19  erty is located, whichever is less.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03871-05-3
       A. 1671--A                          2
    1    3.  Such  exemption shall be applicable only to construction or recon-
    2  struction which occurred  subsequent  to  the  effective  date  of  this
    3  section  and shall only apply during taxable years during which at least
    4  one such parent [or], grandparent OR ELIGIBLE PERSON maintains a primary
    5  place of residence in such living quarters.
    6    S  2.  Section 469 of the real property tax law is amended by adding a
    7  new subdivision 5-a to read as follows:
    8    5-A. FOR THE PURPOSES OF THIS  SECTION,  THE  TERM  "ELIGIBLE  PERSON"
    9  SHALL  BE  DEEMED TO INCLUDE AN INDIVIDUAL WHO IS SIXTY-TWO YEARS OF AGE
   10  OR OLDER, OR ONE OR MORE INDIVIDUALS, INCLUDING A HUSBAND  AND  WIFE  OR
   11  SIBLINGS  (WHETHER RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR ADOPTION),
   12  ONE OF WHOM IS SIXTY-TWO YEARS OF AGE OR OLDER, OR A PERSON WITH A DISA-
   13  BILITY. TO QUALIFY AS A PERSON WITH A DISABILITY  FOR  THE  PURPOSES  OF
   14  THIS  SECTION,  AN  INDIVIDUAL  SHALL SUBMIT TO THE APPROPRIATE ASSESSOR
   15  PROOF THAT HE OR SHE IS CURRENTLY RECEIVING SOCIAL  SECURITY  DISABILITY
   16  INSURANCE  OR  SUPPLEMENTAL  SECURITY  INCOME BENEFITS UNDER THE FEDERAL
   17  SOCIAL SECURITY ACT OR DISABILITY  PENSION  OR  DISABILITY  COMPENSATION
   18  BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR
   19  THOSE  PREVIOUSLY  ELIGIBLE  BY  VIRTUE OF RECEIVING DISABILITY BENEFITS
   20  UNDER THE SUPPLEMENTAL SECURITY INCOME PROGRAM OR  THE  SOCIAL  SECURITY
   21  DISABILITY  PROGRAM  AND CURRENTLY RECEIVING MEDICAL ASSISTANCE BENEFITS
   22  BASED ON DETERMINATION  OF  DISABILITY  AS  PROVIDED  IN  SECTION  THREE
   23  HUNDRED  SIXTY-SIX  OF THE SOCIAL SERVICES LAW, OR A CERTIFIED STATEMENT
   24  FROM A PHYSICIAN LICENSED TO PRACTICE IN THE STATE ON A FORM  PRESCRIBED
   25  AND  MADE AVAILABLE BY THE COMMISSIONER WHICH STATES THAT THE INDIVIDUAL
   26  HAS A PERMANENT PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY  LIMITS  ONE  OR
   27  MORE  OF  SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, OR A CERTIFICATE FROM
   28  THE STATE COMMISSION FOR THE BLIND AND VISUALLY HANDICAPPED STATING THAT
   29  SUCH INDIVIDUAL IS LEGALLY BLIND.
   30    S 3. This act shall take effect immediately.