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

New York Assembly Bill 5137 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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: (Passed) 2019-12-13 - approval memo.40 [A05137 Detail]

Download: New_York-2019-A05137-Introduced.html

                STATE OF NEW YORK
        ________________________________________________________________________
                                          5137
                               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
        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, or special district may adopt a local  law  or  a  school
     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
    22  available by the commissioner. The applicant shall furnish such informa-
    23  tion as the commissioner shall require. The application shall  be  filed
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06967-01-9

        A. 5137                             2
     1  together with the appropriate certified statement of physical disability
     2  or certificate of blindness with the assessor of the appropriate county,
     3  city,  town  [or], village, or special district on or before the taxable
     4  status  date  of  such  county,  city,  town  [or],  village, or special
     5  district.
     6    § 2. This act shall take effect immediately.