Bill Text: NY A05137 | 2019-2020 | General Assembly | Amended


Bill Title: Permits special districts to adopt local laws providing for an exemption for improvements to residential real property for the purpose of facilitating accessibility of such property to a physically disabled owner.

Spectrum: Bipartisan Bill

Status: (Introduced) 2019-03-08 - print number 5137a [A05137 Detail]

Download: New_York-2019-A05137-Amended.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                         5137--A
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 7, 2019
                                       ___________
        Introduced  by M. of A. GALEF, M. L. MILLER -- read once and referred to
          the Committee on Real Property Taxation -- reported  and  referred  to
          the Committee on Ways and Means -- committee discharged, bill amended,
          ordered reprinted as amended and recommitted to said committee
        AN  ACT  to  amend  the real property tax law, in relation to permitting
          special districts to adopt a local law providing for an exemption  for
          improvements  to  residential real property for the purpose of facili-
          tating accessibility of such property to a physically disabled owner
          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 459 of the real property
     2  tax law, as added by chapter 200 of the laws of 1983, subdivision  3  as
     3  further  amended by subdivision (b) of section 1 of part W of chapter 56
     4  of the laws of 2010, are amended to read as follows:
     5    1. After a public hearing, the governing body of a county, city,  town
     6  or  village  may  adopt  a  local  law  or  a school district or special
     7  district may adopt a resolution, providing for an exemption pursuant  to
     8  the provisions of this section. Such local law or resolution may provide
     9  that  an  improvement  to  any real property used solely for residential
    10  purposes as a one, two or three family residence shall  be  exempt  from
    11  taxation  to  the  extent  of any increase in value attributable to such
    12  improvement if such improvement is used for the purpose of  facilitating
    13  and accommodating the use and accessibility of such real property by (a)
    14  a resident owner of the real property who is physically disabled, or (b)
    15  a  member  of the resident owner's household who is physically disabled,
    16  if such member resides in the real property.  A local law or  resolution
    17  adopted  pursuant  to  this section may provide that the exemption shall
    18  apply to improvements constructed prior to the effective  date  of  such
    19  local law or resolution.
    20    3.  Such exemption shall be granted only upon application by the owner
    21  or all of the owners of the real property on a form prescribed and  made
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06967-02-9

        A. 5137--A                          2
     1  available by the commissioner. The applicant shall furnish such informa-
     2  tion  as  the commissioner shall require. The application shall be filed
     3  together with the appropriate certified statement of physical disability
     4  or certificate of blindness with the assessor of the appropriate county,
     5  city,  town  [or], village, or special district on or before the taxable
     6  status date of  such  county,  city,  town  [or],  village,  or  special
     7  district.
     8    § 2. This act shall take effect immediately.
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