Bill Text: NY S08088 | 2023-2024 | General Assembly | Introduced

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Bill Title: Allows municipalities to adopt a local law or resolution to establish an adjustment percentage to be applied to the exemption percentage schedule for certain exemptions based upon permanent partial disabilities, after a public hearing.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-23 - SUBSTITUTED BY A8532 [S08088 Detail]

Download: New_York-2023-S08088-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8088

                    IN SENATE

                                     January 5, 2024
                                       ___________

        Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT to amend the real property tax law, in relation to allowing muni-
          cipalities  to establish an adjustment percentage to be applied to the
          exemption percentage schedule for certain exemptions based upon perma-
          nent partial disabilities

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph (b) and the closing paragraph of subdivision 2 of
     2  section  459-c  of the real property tax law, as amended by a chapter of
     3  the laws of 2023 amending the real property  tax  law  relating  to  tax
     4  exemptions  for  persons  with  disabilities, as proposed in legislative
     5  bills numbers S. 2574 and A. 7164, are amended to read as follows:
     6    (b) a person with a disability is one who has  a  physical  or  mental
     7  impairment, not due to current use of alcohol or illegal drug use, which
     8  substantially  limits  such  person's  ability  to engage in one or more
     9  major life activities, such as caring for one's self, performing  manual
    10  tasks, walking, seeing, hearing, speaking, breathing, learning and work-
    11  ing,  and  who  (i)  is  certified to receive social security disability
    12  insurance (SSDI) or supplemental security income  (SSI)  benefits  under
    13  the  federal  Social Security Act, or (ii) is certified to receive Rail-
    14  road Retirement Disability benefits under the federal  railroad  Retire-
    15  ment  Act, or (iii) has received a certificate from the state commission
    16  for the blind stating that such person is  legally  blind,  or  (iv)  is
    17  certified  to receive a United States Postal Service disability pension,
    18  or (v) is certified to receive a United States  department  of  veterans
    19  affairs  disability  pension  pursuant to 38 U.S.C.   §1521, or (vi) has
    20  received an order from the chair  of  the  workers'  compensation  board
    21  pursuant  to article two of the workers' compensation law determining an
    22  award for compensation for (A) permanent total disability, as [such term
    23  is defined] described in subdivision one of section fifteen of the work-
    24  ers' compensation law, or [of]  (B)  permanent  partial  disability,  as
    25  [such  term  is  defined] described in subdivision three of such section
    26  fifteen of the workers' compensation law, provided  that  the  governing

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06935-02-4
        S. 8088                             2

     1  board  of  a municipality, after a public hearing, may adopt a local law
     2  or resolution establishing an adjustment percentage to be applied to the
     3  exemption percentage schedule established in paragraph (b)  of  subdivi-
     4  sion  one  of  this section, for exemptions based upon permanent partial
     5  disabilities. Such adjustment percentage shall not be  less  than  fifty
     6  percent, and not more than one hundred percent.
     7    An  award  letter from the Social Security Administration or the Rail-
     8  road Retirement Board, or a certificate from the  state  commission  for
     9  the  blind, or an award letter from the United States Postal Service, or
    10  an award letter from the United States department of  veterans  affairs,
    11  or  an order of determination of an award for compensation for permanent
    12  total disability or [of] for permanent partial disability issued by  the
    13  workers' compensation board shall be submitted as proof of disability.
    14    §  2.  This  act  shall  take  effect on the same date and in the same
    15  manner as a chapter of the laws of 2023 amending the real  property  tax
    16  law  relating  to  tax  exemptions  for  persons  with  disabilities, as
    17  proposed in legislative bills numbers S. 2574 and A. 7164, takes effect.