Bill Text: NY A09744 | 2013-2014 | General Assembly | Introduced

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Bill Title: Relates to tax abatements and exemptions for rent regulated apartments occupied by persons with disabilities.

Spectrum: Partisan Bill (Democrat 18-0)

Status: (Passed) 2014-07-22 - signed chap.129 [A09744 Detail]

Download: New_York-2013-A09744-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         9744
                                 I N  A S S E M B L Y
                                     May 20, 2014
                                      ___________
       Introduced by M. of A. KAVANAGH -- read once and referred to the Commit-
         tee on Real Property Taxation
       AN ACT to amend the real property tax law, in relation to the tax abate-
         ment  and  exemption  for  rent regulated and rent controlled property
         occupied by persons with disabilities; and providing for the repeal of
         certain provisions upon expiration thereof
         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 188 of the laws  of
    3  2005, is amended to read as follows:
    4    b.  for a dwelling unit where the head of the household qualifies as a
    5  person with a disability pursuant to subdivision five of  this  section,
    6  no tax abatement shall be granted if the combined income for all members
    7  of  the  household  for the current income tax year exceeds [the maximum
    8  income above which such head of the household would not be  eligible  to
    9  receive  cash  supplemental  security  income benefits under federal law
   10  during such tax year] FIFTY THOUSAND DOLLARS BEGINNING JULY  FIRST,  TWO
   11  THOUSAND  FOURTEEN,  AS  MAY  BE PROVIDED BY THE LOCAL LAW, ORDINANCE OR
   12  RESOLUTION ADOPTED PURSUANT TO THIS SECTION.
   13    S 2. Paragraph b of subdivision 3 of section 467-b of the real proper-
   14  ty tax law, as amended by section 2 of chapter 188 of the laws of  2005,
   15  is amended to read as follows:
   16    b.  for a dwelling unit where the head of the household qualifies as a
   17  person with a disability pursuant to subdivision five of  this  section,
   18  no tax abatement shall be granted if the combined income for all members
   19  of  the  household  for the current income tax year exceeds [the maximum
   20  income at which such head of the household  would  not  be  eligible  to
   21  receive  cash  supplemental  security  income benefits under federal law
   22  during such tax year] FIFTY THOUSAND DOLLARS BEGINNING JULY  FIRST,  TWO
   23  THOUSAND  FOURTEEN,  AS  MAY  BE PROVIDED BY THE LOCAL LAW, ORDINANCE OR
   24  RESOLUTION ADOPTED PURSUANT TO THIS SECTION.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD15294-01-4
       A. 9744                             2
    1    S 3. Paragraph m of subdivision 1 of section 467-c of the real proper-
    2  ty tax law, as added by chapter 188 of the laws of 2005, is  amended  to
    3  read as follows:
    4    m.  "Person  with  a  disability" means an individual who is currently
    5  receiving social security disability insurance  (SSDI)  or  supplemental
    6  security  income (SSI) benefits under the federal social security act or
    7  disability pension or disability compensation benefits provided  by  the
    8  United  States department of veterans affairs or those previously eligi-
    9  ble by virtue of receiving disability benefits  under  the  supplemental
   10  security  income  program  or the social security disability program and
   11  currently receiving medical assistance benefits based  on  determination
   12  of  disability  as  provided  in  section three hundred sixty-six of the
   13  social services law and whose income for the current  income  tax  year,
   14  together  with the income of all members of such individual's household,
   15  does not exceed [the maximum income at which such  individual  would  be
   16  eligible  to  receive  cash  supplemental security income benefits under
   17  federal law during such tax year] FIFTY THOUSAND DOLLARS BEGINNING  JULY
   18  FIRST, TWO THOUSAND FOURTEEN, AS MAY BE PROVIDED BY LOCAL LAW.
   19    S 4. This act shall take effect July 1, 2014 provided, however, that:
   20    (a) the amendments to paragraph b of subdivision 3 of section 467-b of
   21  the  real  property  tax  law  made  by section one of this act shall be
   22  subject to the expiration and reversion of such subdivision pursuant  to
   23  section  17  of  chapter  576 of the laws of 1974, as amended, when upon
   24  such date the provisions of section two of this act shall  take  effect;
   25  and
   26    (b)  nothing  contained in this act shall be construed so as to extend
   27  the provisions of this act beyond July 1, 2016, when upon such date this
   28  act shall expire and the provisions  contained  in  this  act  shall  be
   29  deemed repealed.