Bill Text: NY S04446 | 2019-2020 | General Assembly | Introduced

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Bill Title: Expands eligibility for the disabled homeowners' exemption to certain surviving spouses; provides that if a person is eligible for the exemption and predeceases his or her spouse, such surviving spouse shall be eligible for the exemption, provided, that all other requirements are satisfied.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO LOCAL GOVERNMENT [S04446 Detail]

Download: New_York-2019-S04446-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4446
                               2019-2020 Regular Sessions
                    IN SENATE
                                     March 11, 2019
                                       ___________
        Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government
        AN ACT to amend the real property tax law, in  relation  to  eligibility
          for  the  disabled  homeowners'  exemption for a surviving spouse of a
          deceased person with a disability
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
     2  property  tax  law,  as  amended  by chapter 348 of the laws of 2007, is
     3  amended to read as follows:
     4    (a) (i) Real property owned by one or more persons with  disabilities,
     5  or  real  property owned by a husband, wife, or both, or by siblings, at
     6  least one of whom has a disability, or real property  owned  by  one  or
     7  more  persons, some of whom qualify under this section and the others of
     8  whom qualify under section four hundred sixty-seven of this  title,  and
     9  whose  income,  as hereafter defined, is limited by reason of such disa-
    10  bility, shall be exempt from taxation by any  municipal  corporation  in
    11  which  located  to  the extent of fifty per centum of the assessed valu-
    12  ation thereof as hereinafter  provided.  After  a  public  hearing,  the
    13  governing board of a county, city, town or village may adopt a local law
    14  and  a  school district, other than a school district subject to article
    15  fifty-two of the education law, may adopt  a  resolution  to  grant  the
    16  exemption authorized pursuant to this section.  (ii) Notwithstanding the
    17  provisions  of this section or any other provision of law, rule or regu-
    18  lation, if a person is eligible for the exemption set forth in  subpara-
    19  graph  (i)  of  this  paragraph  and predeceases his or her spouse, such
    20  surviving spouse shall be eligible for such  exemption;  provided,  that
    21  the  surviving spouse satisfies all other requirements set forth in this
    22  section.
    23    § 2. This act shall take effect immediately and  shall  apply  to  the
    24  taxable year of 2019 and thereafter.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10596-01-9