Bill Text: NY A02395 | 2023-2024 | General Assembly | Introduced

New York Assembly Bill 2395 (Prior Session Legislation)

Introduced

Bill Title: Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.

Spectrum: Partisan Bill (Republican 9-0)

Status: (Introduced - Dead) 2024-01-03 - referred to real property taxation [A02395 Detail]

Download: New_York-2023-A02395-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          2395

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 26, 2023
                                       ___________

        Introduced  by  M.  of A. ANGELINO, BRABENEC, DeSTEFANO, LEMONDES, McDO-
          NOUGH, MIKULIN, MILLER, MORINELLO -- read once  and  referred  to  the
          Committee on Real Property Taxation

        AN  ACT to amend the real property tax law, in relation to extending the
          enhanced STAR exemption to the disabled surviving spouse of  a  previ-
          ously qualifying individual

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subparagraph (iii) of paragraph (a)  of  subdivision  4  of
     2  section  425 of the real property tax law, as added by section 4 of part
     3  A of chapter 405 of the laws of 1999, is amended to read as follows:
     4    (iii) In the case of property owned by husband and wife, one  of  whom
     5  is  sixty-five  years of age or over, the exemption, once granted, shall
     6  not be rescinded solely because of the death of the older spouse so long
     7  as the surviving spouse is at least sixty-two years of age or  is  phys-
     8  ically  disabled as of the date specified in this paragraph.  To qualify
     9  as physically disabled for the purposes of this subparagraph,  an  indi-
    10  vidual  shall  submit  to  the  department  a certified statement from a
    11  physician licensed to practice in the state on  a  form  prescribed  and
    12  made  available by the commissioner which states that the individual has
    13  a permanent physical impairment which substantially limits one  or  more
    14  of  such  individual's  major life activities, except that an individual
    15  who has obtained a certificate from the state commission for the visual-
    16  ly handicapped stating that such individual is legally blind may  submit
    17  such certificate in lieu of a physician's certified statement. The other
    18  requirements  of  this  subdivision  must  still be met for the enhanced
    19  exemption to be granted to a surviving spouse under this subparagraph.
    20    § 2. This act shall take effect immediately and  shall  apply  to  the
    21  administration  of  the  enhanced  STAR  exemption  beginning  with  the
    22  2023-2024 school year.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06600-01-3