Bill Text: NY A03627 | 2009-2010 | General Assembly | Amended

---

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 6-0)

Status: (Introduced - Dead) 2010-04-20 - held for consideration in real property taxation [A03627 Detail]

Download: New_York-2009-A03627-Amended.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        3627--A
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 27, 2009
                                      ___________
       Introduced  by  M.  of  A.  CROUCH  --  Multi-Sponsored  by  -- M. of A.
         BACALLES, BURLING, MOLINARO, OAKS, TOWNSEND -- read once and  referred
         to  the  Committee  on  Real  Property  Taxation -- recommitted to the
         Committee on Real Property Taxation in accordance with  Assembly  Rule
         3,  sec. 2 -- 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 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    6  not be rescinded solely because of the death of the older spouse so long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 ASSESSOR A CERTIFIED STATEMENT FROM A  PHYSI-
   11  CIAN  LICENSED  TO  PRACTICE  IN THE STATE ON A FORM PRESCRIBED AND MADE
   12  AVAILABLE BY THE STATE BOARD WHICH STATES  THAT  THE  INDIVIDUAL  HAS  A
   13  PERMANENT  PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR MORE OF
   14  SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, EXCEPT THAT AN  INDIVIDUAL  WHO
   15  HAS  OBTAINED  A CERTIFICATE FROM THE STATE COMMISSION FOR THE BLIND AND
   16  VISUALLY HANDICAPPED STATING THAT SUCH INDIVIDUAL IS LEGALLY  BLIND  MAY
   17  SUBMIT  SUCH  CERTIFICATE  IN LIEU OF A PHYSICIAN'S CERTIFIED STATEMENT.
   18  THE OTHER REQUIREMENTS OF THIS SUBDIVISION MUST STILL  BE  MET  FOR  THE
   19  ENHANCED  EXEMPTION  TO  BE  GRANTED  TO  A  SURVIVING SPOUSE UNDER THIS
   20  SUBPARAGRAPH.
   21    S 2. This act shall take effect immediately and  shall  apply  to  the
   22  administration  of  the  enhanced  STAR  exemption  beginning  with  the
   23  2010-2011 school year.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00440-03-0