2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 28, 2019
        Introduced  by  M.  of A. FITZPATRICK, TAGUE, REILLY, DiPIETRO, SALKA --
          Multi-Sponsored by -- M. of A. MANKTELOW -- read once and referred  to
          the Committee on Real Property Taxation
        AN  ACT  to  amend  the  real  property tax law, in relation to granting
          partial exemption from real  property  taxation  to  persons  who  are
          totally and permanently disabled
          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 1 of section 467 of the  real
     2  property  tax  law,  as  amended  by chapter 348 of the laws of 2007, is
     3  amended to read as follows:
     4    (a) Real property owned by one  or  more  persons,  each  of  whom  is
     5  sixty-five  years  of age or over, or real property owned by husband and
     6  wife or by siblings, one of whom is sixty-five years of age or  over  or
     7  totally  and permanently disabled, or real property owned by one or more
     8  persons, some of whom qualify under this section and the others of  whom
     9  qualify  under section four hundred fifty-nine-c of this title, shall be
    10  exempt from taxation by any municipal corporation in  which  located  to
    11  the  extent  of  fifty  per  centum  of  the assessed valuation thereof,
    12  provided the governing board of such municipality, after public hearing,
    13  adopts a local law, ordinance or resolution  providing  [therefor]  that
    14  such  exemption shall be granted to either those sixty-five years of age
    15  or over, or to those totally and permanently disabled, or to both  cate-
    16  gories.  For  the purposes of this section, sibling shall mean a brother
    17  or a  sister,  whether  related  through  half  blood,  whole  blood  or
    18  adoption.
    19    §  2. This act shall take effect on the first of January next succeed-
    20  ing the date on which it shall have become a law.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.