Bill Text: NY S02746 | 2009-2010 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2010-06-03 - ADVANCED TO THIRD READING [S02746 Detail]

Download: New_York-2009-S02746-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2746
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                     March 2, 2009
                                      ___________
       Introduced  by  Sens. GOLDEN, PADAVAN -- read twice and ordered printed,
         and when printed to be committed to the Committee on Aging
       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, are amended to
    3  read as follows:
    4    1. A county, city, town, village or school district acting through its
    5  local legislative body is hereby authorized and empowered to  adopt  and
    6  amend  local  laws,  or  resolutions in the case of school districts, to
    7  provide for an exemption from taxation to the extent of any increase  in
    8  assessed  value  of residential property resulting from the construction
    9  or reconstruction of such property for the purpose of  providing  living
   10  quarters  for  a parent or grandparent, who is sixty-two years of age or
   11  older, OR ANOTHER ELIGIBLE PERSON, AS DEFINED IN SUBDIVISION  FIVE-A  OF
   12  THIS  SECTION.    Such  exemption  shall  not exceed (a) the increase in
   13  assessed value resulting from construction  or  reconstruction  of  such
   14  property,  or  (b)  twenty  percent  of the total assessed value of such
   15  property as improved, or (c) twenty percent of the median sale price  of
   16  residential  property  as  reported in the most recent sales statistical
   17  summary published by the state board for the county in which the proper-
   18  ty is located, whichever is less.
   19    3. Such exemption shall be applicable only to construction  or  recon-
   20  struction  which  occurred  subsequent  to  the  effective  date of this
   21  section and shall only apply during taxable years during which at  least
   22  one such parent [or], grandparent OR ELIGIBLE PERSON maintains a primary
   23  place of residence in such living quarters.
   24    S  2.  Section 469 of the real property tax law is amended by adding a
   25  new subdivision 5-a to read as follows:
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00703-01-9
       S. 2746                             2
    1    5-A. FOR THE PURPOSES OF THIS  SECTION,  THE  TERM  "ELIGIBLE  PERSON"
    2  SHALL  BE  DEEMED TO INCLUDE AN INDIVIDUAL WHO IS SIXTY-TWO YEARS OF AGE
    3  OR OLDER, OR ONE OR MORE INDIVIDUALS, INCLUDING A HUSBAND  AND  WIFE  OR
    4  SIBLINGS  (WHETHER RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR ADOPTION),
    5  ONE OF WHOM IS SIXTY-TWO YEARS OF AGE OR OLDER, OR A PERSON WITH A DISA-
    6  BILITY.  TO  QUALIFY  AS  A PERSON WITH A DISABILITY FOR THE PURPOSES OF
    7  THIS SECTION, AN INDIVIDUAL SHALL SUBMIT  TO  THE  APPROPRIATE  ASSESSOR
    8  PROOF  THAT  HE OR SHE IS CURRENTLY RECEIVING SOCIAL SECURITY DISABILITY
    9  INSURANCE OR SUPPLEMENTAL SECURITY INCOME  BENEFITS  UNDER  THE  FEDERAL
   10  SOCIAL  SECURITY  ACT  OR  DISABILITY PENSION OR DISABILITY COMPENSATION
   11  BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR
   12  THOSE PREVIOUSLY ELIGIBLE BY VIRTUE  OF  RECEIVING  DISABILITY  BENEFITS
   13  UNDER  THE  SUPPLEMENTAL  SECURITY INCOME PROGRAM OR THE SOCIAL SECURITY
   14  DISABILITY PROGRAM AND CURRENTLY RECEIVING MEDICAL  ASSISTANCE  BENEFITS
   15  BASED  ON  DETERMINATION  OF  DISABILITY  AS  PROVIDED  IN SECTION THREE
   16  HUNDRED SIXTY-SIX OF THE SOCIAL SERVICES LAW, OR A  CERTIFIED  STATEMENT
   17  FROM  A PHYSICIAN LICENSED TO PRACTICE IN THE STATE ON A FORM PRESCRIBED
   18  AND MADE AVAILABLE BY THE STATE BOARD WHICH STATES THAT  THE  INDIVIDUAL
   19  HAS  A  PERMANENT  PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR
   20  MORE OF SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, OR A  CERTIFICATE  FROM
   21  THE STATE COMMISSION FOR THE BLIND AND VISUALLY HANDICAPPED STATING THAT
   22  SUCH INDIVIDUAL IS LEGALLY BLIND.
   23    S 3. This act shall take effect immediately.