Bill Text: NY A00285 | 2011-2012 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Democrat 25-1)

Status: (Introduced - Dead) 2012-01-04 - referred to real property taxation [A00285 Detail]

Download: New_York-2011-A00285-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          285
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced by M. of A. CAHILL, TITUS, KELLNER, GUNTHER, ZEBROWSKI, COOK,
         ROBINSON,  LUPARDO,  GABRYSZAK,  BENEDETTO,  HIKIND, MAYERSOHN, CLARK,
         ROSENTHAL, REILLY -- Multi-Sponsored by -- M. of A.  BOYLAND,  COLTON,
         LATIMER,  MAISEL,  MARKEY, McENENY, PHEFFER, TITONE, TOWNS, WEISENBERG
         -- read once and referred to the Committee on Real Property Taxation
       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
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00991-01-1
       A. 285                              2
    1  one such parent [or], grandparent OR ELIGIBLE PERSON maintains a primary
    2  place of residence in such living quarters.
    3    S  2.  Section 469 of the real property tax law is amended by adding a
    4  new subdivision 5-a to read as follows:
    5    5-A. FOR THE PURPOSES OF THIS  SECTION,  THE  TERM  "ELIGIBLE  PERSON"
    6  SHALL  BE  DEEMED TO INCLUDE AN INDIVIDUAL WHO IS SIXTY-TWO YEARS OF AGE
    7  OR OLDER, OR ONE OR MORE INDIVIDUALS, INCLUDING A HUSBAND  AND  WIFE  OR
    8  SIBLINGS  (WHETHER RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR ADOPTION),
    9  ONE OF WHOM IS SIXTY-TWO YEARS OF AGE OR OLDER, OR A PERSON WITH A DISA-
   10  BILITY. TO QUALIFY AS A PERSON WITH A DISABILITY  FOR  THE  PURPOSES  OF
   11  THIS  SECTION,  AN  INDIVIDUAL  SHALL SUBMIT TO THE APPROPRIATE ASSESSOR
   12  PROOF THAT HE OR SHE IS CURRENTLY RECEIVING SOCIAL  SECURITY  DISABILITY
   13  INSURANCE  OR  SUPPLEMENTAL  SECURITY  INCOME BENEFITS UNDER THE FEDERAL
   14  SOCIAL SECURITY ACT OR DISABILITY  PENSION  OR  DISABILITY  COMPENSATION
   15  BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR
   16  THOSE  PREVIOUSLY  ELIGIBLE  BY  VIRTUE OF RECEIVING DISABILITY BENEFITS
   17  UNDER THE SUPPLEMENTAL SECURITY INCOME PROGRAM OR  THE  SOCIAL  SECURITY
   18  DISABILITY  PROGRAM  AND CURRENTLY RECEIVING MEDICAL ASSISTANCE BENEFITS
   19  BASED ON DETERMINATION  OF  DISABILITY  AS  PROVIDED  IN  SECTION  THREE
   20  HUNDRED  SIXTY-SIX  OF THE SOCIAL SERVICES LAW, OR A CERTIFIED STATEMENT
   21  FROM A PHYSICIAN LICENSED TO PRACTICE IN THE STATE ON A FORM  PRESCRIBED
   22  AND  MADE  AVAILABLE BY THE STATE BOARD WHICH STATES THAT THE INDIVIDUAL
   23  HAS A PERMANENT PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY  LIMITS  ONE  OR
   24  MORE  OF  SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, OR A CERTIFICATE FROM
   25  THE STATE COMMISSION FOR THE BLIND AND VISUALLY HANDICAPPED STATING THAT
   26  SUCH INDIVIDUAL IS LEGALLY BLIND.
   27    S 3. This act shall take effect immediately.