STATE OF NEW YORK
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5137--A
2019-2020 Regular Sessions
IN ASSEMBLY
February 7, 2019
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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.