Bill Text: NY A06303 | 2013-2014 | General Assembly | Introduced

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Bill Title: Provides that two owners of real property may qualify for the persons with disabilities and limited incomes exemption provided that at least one of such persons is disabled.

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Introduced - Dead) 2014-01-15 - enacting clause stricken [A06303 Detail]

Download: New_York-2013-A06303-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6303
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                    March 25, 2013
                                      ___________
       Introduced  by  M.  of  A.  GABRYSZAK  -- Multi-Sponsored by -- M. of A.
         CAHILL, McDONOUGH, WEISENBERG -- read once and referred to the Commit-
         tee on Real Property Taxation
       AN ACT to amend the real property tax law, in relation  to  the  partial
         exemption from real property taxation to persons with disabilities and
         limited incomes
         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 459-c 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 with disabilities, or
    5  real property owned by a husband, wife, or both, [or] by siblings OR  BY
    6  ANY  TWO  UNRELATED OR RELATED PERSONS, at least one of whom has a disa-
    7  bility, or real property owned by one or  more  persons,  some  of  whom
    8  qualify  under this section and the others of whom qualify under section
    9  four hundred sixty-seven of this title, and whose income,  as  hereafter
   10  defined,  is  limited by reason of such disability, shall be exempt from
   11  taxation by any municipal corporation in which located to the extent  of
   12  fifty  per  centum  of  the  assessed  valuation  thereof as hereinafter
   13  provided. After a public hearing, the governing board of a county, city,
   14  town or village may adopt a local law and a school district, other  than
   15  a school district subject to article fifty-two of the education law, may
   16  adopt  a  resolution  to grant the exemption authorized pursuant to this
   17  section.
   18    S 2. This act shall take effect immediately and shall apply to assess-
   19  ment rolls prepared on the basis of taxable status dates occurring on or
   20  after such effective date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08039-01-3