Bill Text: NY A02257 | 2013-2014 | General Assembly | Introduced
Bill Title: Provides for annual adjustment by the commissioner of housing and community renewal of the maximum income threshold for eligibility for the senior citizens' rent increase exemption (SCRIE) and for the municipal property tax abatement for rent-controlled and rent regulated property occupied by senior citizens by any increase in the consumer price index (CPI); raises eligibility of income level to $30,000; excludes from the definition of "income" the out of pocket expenses for all medical and prescription drugs not reimbursed or paid for by insurance in determining eligibility for the real property tax exemption relating to the senior citizen rent increase exemption; provides such additional exclusions from income and the indexing are at local option.
Spectrum: Partisan Bill (Democrat 14-0)
Status: (Introduced - Dead) 2014-01-08 - referred to aging [A02257 Detail]
Download: New_York-2013-A02257-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 2257 2013-2014 Regular Sessions I N A S S E M B L Y (PREFILED) January 9, 2013 ___________ Introduced by M. of A. QUART, GOLDFEDER, GIBSON, GOTTFRIED, SIMANOWITZ, BOYLAND, COLTON, CASTRO, SCARBOROUGH, JAFFEE, WEPRIN, HOOPER -- Multi-Sponsored by -- M. of A. GLICK, ORTIZ -- read once and referred to the Committee on Aging AN ACT to amend the real property tax law, in relation to increasing the allowable maximum income of persons occupying rental units otherwise eligible for tax abatement in certain cases, increasing the combined household income limit for eligibility for a senior citizen rent increase exemption (SCRIE) and for a municipal property tax abatement for rent-controlled and rent regulated property occupied by senior citizens on the basis of the consumer price index, and including with- in the definition of "income" the deduction of the out-of-pocket expenses for all medical and prescription drugs not reimbursed or paid for by insurance 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 3 of section 467-b of the real 2 property tax law, as separately amended by chapters 188 and 205 of the 3 laws of 2005, is amended to read as follows: 4 a. for a dwelling unit where the head of the household is a person 5 sixty-two years of age or older, no tax abatement shall be granted if 6 the combined income of all members of the household for the income tax 7 year immediately preceding the date of making application exceeds four 8 thousand dollars, or such other sum not more than [twenty-five thousand 9 dollars beginning July first, two thousand five, twenty-six thousand 10 dollars beginning July first, two thousand six, twenty-seven thousand 11 dollars beginning July first, two thousand seven, twenty-eight thousand 12 dollars beginning July first, two thousand eight, and twenty-nine thou- 13 sand dollars beginning July first, two thousand nine,] THIRTY THOUSAND 14 DOLLARS as may be provided by the local law, ordinance or resolution EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05022-01-3 A. 2257 2 1 adopted pursuant to this section, provided that when the head of the 2 household retires before the commencement of such income tax year and 3 the date of filing the application, the income for such year may be 4 adjusted by excluding salary or earnings and projecting his or her 5 retirement income over the entire period of such year. THE MAXIMUM 6 INCOME THRESHOLD PROVIDED FOR IN THIS PARAGRAPH SHALL BE INCREASED BY 7 ORDER OF THE COMMISSIONER OF THE STATE DIVISION OF HOUSING AND COMMUNITY 8 RENEWAL ON JANUARY FIRST OF EACH YEAR TO REFLECT ANY INCREASE IN THE 9 REGIONAL CONSUMER PRICE INDEX FOR THE N.Y., N.Y.-NORTHEASTERN, N.J. 10 AREA, BASED UPON THE INDEX FOR ALL URBAN CONSUMERS (CPI-U) DURING THE 11 PRECEDING TWELVE MONTH PERIOD; PROVIDED THAT THE GOVERNING BODY OF A 12 MUNICIPAL CORPORATION, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDI- 13 NANCE, OR RESOLUTION PROVIDING THEREFOR. 14 S 2. Paragraph d of subdivision 1 of section 467-c of the real proper- 15 ty tax law, as separately amended by chapters 188 and 205 of the laws of 16 2005, is amended to read as follows: 17 d. "Eligible head of the household" means (1) a person or his or her 18 spouse who is sixty-two years of age or older and is entitled to the 19 possession or to the use and occupancy of a dwelling unit, provided, 20 however, with respect to a dwelling which was subject to a mortgage 21 insured or initially insured by the federal government pursuant to 22 section two hundred thirteen of the National Housing Act, as amended 23 "eligible head of the household" shall be limited to that person or his 24 or her spouse who was entitled to possession or the use and occupancy of 25 such dwelling unit at the time of termination of such mortgage, and 26 whose income when combined with the income of all other members of the 27 household, does not exceed six thousand five hundred dollars for the 28 taxable period, or such other sum not less than [sixty-five hundred 29 dollars nor more than twenty-five thousand dollars beginning July first, 30 two thousand five, twenty-six thousand dollars beginning July first, two 31 thousand six, twenty-seven thousand dollars beginning July first, two 32 thousand seven, twenty-eight thousand dollars beginning July first, two 33 thousand eight, and twenty-nine thousand dollars beginning July first, 34 two thousand nine,] THIRTY THOUSAND DOLLARS as may be provided by local 35 law; or (2) a person with a disability as defined in this subdivision. 36 THE MAXIMUM INCOME THRESHOLD PROVIDED FOR IN THIS PARAGRAPH SHALL BE 37 INCREASED BY ORDER OF THE COMMISSIONER OF THE STATE DIVISION OF HOUSING 38 AND COMMUNITY RENEWAL ON JANUARY FIRST OF EACH YEAR TO REFLECT ANY 39 INCREASE IN THE REGIONAL CONSUMER PRICE INDEX FOR THE N.Y., 40 N.Y.-NORTHEASTERN, N.J. AREA, BASED UPON THE INDEX FOR ALL URBAN CONSUM- 41 ERS (CPI-U) DURING THE PRECEDING TWELVE MONTH PERIOD; PROVIDED THAT THE 42 GOVERNING BODY OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE, 43 AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE, OR RESOLUTION 44 PROVIDING THEREFOR. 45 S 3. Paragraph c of subdivision 1 of section 467-b of the real proper- 46 ty tax law, as amended by chapter 500 of the laws of 2001, is amended to 47 read as follows: 48 c. "Income" means income from all sources after deduction of all 49 income and social security taxes and includes social security and 50 retirement benefits, supplemental security income and additional state 51 payments, public assistance benefits, interest, dividends, net rental 52 income, salary or earnings, and net income from self-employment, but 53 shall not include gifts or inheritances, payments made to individuals 54 because of their status as victims of Nazi persecution, as defined in 55 P.L. 103-286, [or] increases in benefits accorded pursuant to the social 56 security act or a public or private pension paid to any member of the A. 2257 3 1 household which increase, in any given year, does not exceed the consum- 2 er price index (all items United States city average) for such year 3 which take effect after the date of eligibility of head of the household 4 receiving benefits hereunder whether received by the head of the house- 5 hold or any other member of the household, OR, PROVIDED THAT THE GOVERN- 6 ING BOARD OF A MUNICIPAL CORPORATION, AFTER A PUBLIC HEARING, ADOPTS A 7 LOCAL LAW, ORDINANCE, OR RESOLUTION PROVIDING THEREFOR, ALL OUT-OF-POCK- 8 ET MEDICAL AND PRESCRIPTION DRUG EXPENSES NOT REIMBURSED OR PAID FOR BY 9 INSURANCE; 10 S 4. Paragraph f of subdivision 1 of section 467-c of the real proper- 11 ty tax law, as amended by chapter 500 of the laws of 2001, is amended to 12 read as follows: 13 f. "Income" means income received by the eligible head of the house- 14 hold combined with the income of all other members of the household from 15 all sources after deduction of all income and social security taxes and 16 includes without limitation, social security and retirement benefits, 17 supplemental security income and additional state payments, public 18 assistance benefits, interest, dividends, net rental income, salary and 19 earnings, and net income from self employment, but shall not include 20 gifts or inheritances, payments made to individuals because of their 21 status as victims of Nazi persecution as defined in P.L. 103-286, nor 22 increases in benefits accorded pursuant to the social security act or a 23 public or private pension paid to any member of the household which 24 increase, in any given year, does not exceed the consumer price index 25 (all items United States city average) for such year which take effect 26 after the eligibility date of an eligible head of the household receiv- 27 ing benefits hereunder whether received by the eligible head of the 28 household or any other member of the household. When the eligible head 29 of the household has retired on or after the commencement of the taxable 30 period and prior to the date of making an application for a rent 31 increase exemption order/tax abatement certificate pursuant to this 32 section, such person's income shall be adjusted by excluding salary or 33 earnings and projecting such person's retirement income over the entire 34 taxable period. NOR SHALL INCOME INCLUDE, PROVIDED THAT THE GOVERNING 35 BOARD OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE, AFTER A 36 PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE, OR RESOLUTION PROVIDING 37 THEREFOR, ALL OUT-OF-POCKET MEDICAL AND PRESCRIPTION DRUG EXPENSES NOT 38 REIMBURSED OR PAID FOR BY INSURANCE. 39 S 5. This act shall take effect immediately, provided that the amend- 40 ment to paragraph a of subdivision 3 of section 467-b of the real prop- 41 erty tax law made by section one of this act and the amendment to para- 42 graph c of subdivision 1 of section 467-b of the real property tax law 43 made by section three of this act shall not affect the expiration and 44 reversion of such section pursuant to chapter 576 of the laws of 1974, 45 as amended, and shall be deemed to expire and revert therewith.