Bill Text: NY S02613 | 2017-2018 | General Assembly | Amended

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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: Slight Partisan Bill (Republican 6-2)

Status: (Engrossed - Dead) 2018-06-04 - referred to real property taxation [S02613 Detail]

Download: New_York-2017-S02613-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         2613--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 13, 2017
                                       ___________
        Introduced  by Sens. LITTLE, ADDABBO, AKSHAR, AVELLA, MURPHY, RANZENHOF-
          ER, RITCHIE, ROBACH -- read twice and ordered printed, and when print-
          ed to be committed to the Committee on Aging  --  recommitted  to  the
          Committee on Aging in accordance with Senate Rule 6, sec. 8 -- commit-
          tee  discharged, bill amended, ordered reprinted as amended and recom-
          mitted 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     6  not be rescinded solely because of the death of the older spouse so long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 commissioner 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 visually
    16  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  2018-2019 school year.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00336-02-8