Bill Text: NY A05829 | 2009-2010 | General Assembly | Introduced
Bill Title: An act to amend the real property tax law, in relation to exemption from taxation for physically handicapped persons
Spectrum: Partisan Bill (Republican 10-0)
Status: (Introduced - Dead) 2010-01-06 - referred to real property taxation [A05829 Detail]
Download: New_York-2009-A05829-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
5829
2009-2010 Regular Sessions
I N A S S E M B L Y
February 20, 2009
___________
Introduced by M. of A. McKEVITT, ERRIGO, BALL, McDONOUGH, WALKER, ALFA-
NO, BARRA -- Multi-Sponsored by -- M. of A. CROUCH -- read once and
referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to exemption from
taxation for physically handicapped persons
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The real property tax law is amended by adding a new
2 section 467-g to read as follows:
3 S 467-G. EXEMPTIONS; PHYSICALLY HANDICAPPED PERSONS. 1. REAL PROP-
4 ERTY OWNED BY ONE OR MORE PERSONS ONE OF WHOM IS PHYSICALLY HANDICAPPED,
5 SHALL BE EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPORATION IN WHICH
6 LOCATED TO THE EXTENT OF FIFTY PER CENTUM OF THE ASSESSED VALUATION
7 THEREOF, PROVIDED THE GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER PUBLIC
8 HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
9 FOR PURPOSES OF THIS SECTION "PHYSICALLY HANDICAPPED PERSON" IS ONE WHO,
10 BY REASON OF PHYSICAL DEFECT OR INFIRMITY, WHETHER CONGENITAL OR RESULT-
11 ING FROM AN ACCIDENT, INJURY OR DISEASE, IS OR MAY BE EXPECTED TO BE
12 TOTALLY OR PARTIALLY INCAPACITATED FOR REMUNERATIVE OCCUPATION. THE
13 ASSESSING AUTHORITY SHALL DETERMINE WHETHER AN APPLICANT HEREUNDER IS
14 PHYSICALLY HANDICAPPED. HOWEVER, ELIGIBILITY FOR, AND RECEIPT OF, DISA-
15 BILITY BENEFITS UNDER THE SOCIAL SECURITY ACT SHALL BE PRESUMPTIVE
16 EVIDENCE OF SUCH DISABILITY.
17 2. EXEMPTION FROM TAXATION FOR SCHOOL PURPOSES SHALL NOT BE GRANTED
18 IN THE CASE OF REAL PROPERTY WHERE A CHILD RESIDES IF SUCH CHILD ATTENDS
19 A PUBLIC SCHOOL OF ELEMENTARY OR SECONDARY EDUCATION.
20 3. NO EXEMPTION SHALL BE GRANTED:
21 (A) IF THE INCOME OF THE OWNER OR THE COMBINED INCOME OF THE OWNERS OF
22 THE PROPERTY FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF
23 MAKING APPLICATION FOR EXEMPTION EXCEEDS THE SUM OF THREE THOUSAND
24 DOLLARS, OR SUCH OTHER SUM AS MAY BE PROVIDED BY THE LOCAL LAW, ORDI-
25 NANCE OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION. INCOME TAX YEAR
26 SHALL MEAN THE TWELVE MONTH PERIOD FOR WHICH THE OWNER OR OWNERS FILED A
27 FEDERAL PERSONAL INCOME TAX RETURN, OR IF NO SUCH RETURN IS FILED, THE
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09177-01-9
A. 5829 2
1 CALENDAR YEAR. SUCH INCOME SHALL INCLUDE INTEREST, DIVIDENDS, NET
2 RENTAL INCOME, SALARY OR EARNINGS, AND NET INCOME FROM SELF-EMPLOYMENT,
3 BUT SHALL NOT INCLUDE GIFTS OR INHERITANCES;
4 (B) UNLESS THE TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED IN THE
5 OWNER OR ALL OF THE OWNERS OF THE PROPERTY FOR AT LEAST TWENTY-FOUR
6 CONSECUTIVE MONTHS PRIOR TO THE DATE OF MAKING APPLICATION FOR
7 EXEMPTION, PROVIDED, HOWEVER, THAT IN THE EVENT OF THE DEATH OF EITHER A
8 HUSBAND OR WIFE IN WHOSE NAME TITLE OF THE PROPERTY SHALL HAVE BEEN
9 VESTED AT THE TIME OF DEATH AND THEN BECOMES VESTED SOLELY IN THE SURVI-
10 VOR BY VIRTUE OF DEVISE BY OR DESCENT FROM THE DECEASED HUSBAND OR WIFE,
11 THE TIME OF OWNERSHIP OF THE PROPERTY BY THE DECEASED HUSBAND OR WIFE
12 SHALL BE DEEMED ALSO A TIME OF OWNERSHIP BY THE SURVIVOR AND SUCH OWNER-
13 SHIP SHALL BE DEEMED CONTINUOUS FOR THE PURPOSES OF COMPUTING SUCH PERI-
14 OD OF TWENTY-FOUR CONSECUTIVE MONTHS PROVIDED FURTHER, THAT IN THE EVENT
15 OF A TRANSFER BY EITHER A HUSBAND OR WIFE TO THE OTHER SPOUSE OF ALL OR
16 PART OF THE TITLE TO THE PROPERTY THE TIME OF OWNERSHIP OF THE PROPERTY
17 BY THE TRANSFEROR SPOUSE SHALL BE DEEMED ALSO A TIME OF OWNERSHIP BY THE
18 TRANSFEREE SPOUSE AND SUCH OWNERSHIP SHALL BE DEEMED CONTINUOUS FOR THE
19 PURPOSES OF COMPUTING SUCH PERIOD OF TWENTY-FOUR CONSECUTIVE MONTHS AND
20 PROVIDED FURTHER THAT WHERE PROPERTY OF THE OWNER OR OWNERS HAS BEEN
21 ACQUIRED TO REPLACE PROPERTY FORMERLY OWNED BY SUCH OWNER OR OWNERS AND
22 TAKEN BY EMINENT DOMAIN OR OTHER INVOLUNTARY PROCEEDING, EXCEPT A TAX
23 SALE, AND FURTHER PROVIDED THAT WHERE A RESIDENCE IS SOLD AND REPLACED
24 WITH ANOTHER WITHIN ONE YEAR AND IS IN THE SAME ASSESSMENT UNIT, THE
25 PERIOD OF OWNERSHIP OF THE FORMER PROPERTY SHALL BE COMBINED WITH THE
26 PERIOD OF OWNERSHIP OF THE PROPERTY FOR WHICH APPLICATION IS MADE FOR
27 EXEMPTION AND SUCH PERIODS OF OWNERSHIP SHALL BE DEEMED TO BE CONSEC-
28 UTIVE FOR PURPOSES OF THIS SECTION;
29 (C) UNLESS THE PROPERTY IS USED EXCLUSIVELY AS A ONE OR TWO FAMILY
30 RESIDENCE;
31 (D) UNLESS THE REAL PROPERTY IS THE LEGAL RESIDENCE OF AND IS OCCUPIED
32 IN WHOLE OR IN PART BY THE OWNER OR BY ALL OF THE OWNERS OF THE PROPER-
33 TY.
34 4. APPLICATION FOR SUCH EXEMPTION MUST BE MADE BY THE OWNER, OR ALL
35 OF THE OWNERS OF THE PROPERTY, ON FORMS PRESCRIBED BY THE STATE BOARD TO
36 BE FURNISHED BY THE APPROPRIATE ASSESSING AUTHORITY AND SHALL FURNISH
37 THE INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED OR PRESCRIBED IN
38 SUCH FORMS, AND SHALL BE FILED IN SUCH ASSESSOR'S OFFICE ON OR BEFORE
39 THE APPROPRIATE TAXABLE STATUS DATE.
40 5. AT LEAST SIXTY DAYS PRIOR TO THE APPROPRIATE TAXABLE STATUS DATE,
41 THE ASSESSING AUTHORITY SHALL MAIL TO EACH PERSON WHO WAS GRANTED
42 EXEMPTION PURSUANT TO THIS SECTION ON THE LATEST COMPLETED ASSESSMENT
43 ROLL AN APPLICATION FORM AND A NOTICE THAT SUCH APPLICATION MUST BE
44 FILED ON OR BEFORE TAXABLE STATUS DATE AND BE APPROVED IN ORDER FOR THE
45 EXEMPTION TO BE GRANTED. FAILURE TO MAIL ANY SUCH APPLICATION FORM AND
46 NOTICE OR THE FAILURE OF SUCH PERSON TO RECEIVE THE SAME SHALL NOT
47 PREVENT THE LEVY, COLLECTION AND ENFORCEMENT OF THE PAYMENT OF THE TAXES
48 ON PROPERTY OWNED BY SUCH PERSON.
49 6. ANY CONVICTION OF HAVING MADE ANY WILFUL FALSE STATEMENT IN THE
50 APPLICATION FOR SUCH EXEMPTION, SHALL BE PUNISHABLE BY A FINE OF NOT
51 MORE THAN ONE HUNDRED DOLLARS AND SHALL DISQUALIFY THE APPLICANT OR
52 APPLICANTS FROM FURTHER EXEMPTION FOR A PERIOD OF FIVE YEARS.
53 S 2. This act shall take effect on the thirtieth day after it shall
54 have become a law.
