Bill Text: NY A09516 | 2009-2010 | General Assembly | Introduced

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Bill Title: Excludes expenditures for medical care not covered by insurance from the definition of "income" for the purpose of a real property tax abatement for rent-controlled and rent regulated property occupied by senior citizens.

Spectrum: Strong Partisan Bill (Democrat 44-3)

Status: (Engrossed - Dead) 2010-06-16 - REFERRED TO RULES [A09516 Detail]

Download: New_York-2009-A09516-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         9516
                                 I N  A S S E M B L Y
                                    January 8, 2010
                                      ___________
       Introduced  by  M.  of  A.  DINOWITZ, ENGLEBRIGHT, ZEBROWSKI, J. RIVERA,
         PHEFFER -- Multi-Sponsored by -- M. of  A.  ALFANO,  BRENNAN,  COLTON,
         FARRELL,  GOTTFRIED,  HOOPER, MAISEL, McENENY, REILLY, SWEENEY, TITONE
         -- read once and referred to the Committee on Aging
       AN ACT to amend the real property tax  law,  in  relation  to  excluding
         certain  expenditures for medical care from the definition of "income"
         for the purpose of a tax abatement for rent-controlled and rent  regu-
         lated property occupied by senior citizens
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Paragraph c of subdivision 1 of section 467-b of  the  real
    2  property  tax  law,  as  amended  by chapter 500 of the laws of 2001, is
    3  amended to read as follows:
    4    c. "Income" means income from  all  sources  after  deduction  of  all
    5  income  and  social  security  taxes  and  includes  social security and
    6  retirement benefits, supplemental security income and  additional  state
    7  payments,  public  assistance  benefits, interest, dividends, net rental
    8  income, salary or earnings, and net  income  from  self-employment,  but
    9  shall  not  include  gifts or inheritances, payments made to individuals
   10  because of their status as victims of Nazi persecution,  as  defined  in
   11  P.L.  103-286,  or increases in benefits accorded pursuant to the social
   12  security act or a public or private pension paid to any  member  of  the
   13  household which increase, in any given year, does not exceed the consum-
   14  er  price  index  (all  items  United States city average) for such year
   15  which take effect after the date of eligibility of head of the household
   16  receiving benefits hereunder whether received by the head of the  house-
   17  hold  or any other member of the household  AND ANY SUCH INCOME SHALL BE
   18  OFFSET BY ALL MEDICAL AND PRESCRIPTION DRUG EXPENSES ACTUALLY PAID WHICH
   19  WERE NOT REIMBURSED OR PAID FOR BY INSURANCE, IF THE GOVERNING BOARD  OF
   20  A MUNICIPALITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR
   21  RESOLUTION PROVIDING THEREFOR;
   22    S 2. Paragraph f of subdivision 1 of section 467-c of the real proper-
   23  ty tax law, as amended by chapter 500 of the laws of 2001, is amended to
   24  read as follows:
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03233-01-9
       A. 9516                             2
    1    f.  "Income"  means income received by the eligible head of the house-
    2  hold combined with the income of all other members of the household from
    3  all sources after deduction of all income and social security taxes  and
    4  includes  without  limitation,  social security and retirement benefits,
    5  supplemental  security  income  and  additional  state  payments, public
    6  assistance benefits, interest, dividends, net rental income, salary  and
    7  earnings,  and  net  income  from self employment, but shall not include
    8  gifts or inheritances, payments made to  individuals  because  of  their
    9  status  as  victims  of Nazi persecution as defined in P.L. 103-286, nor
   10  increases in benefits accorded pursuant to the social security act or  a
   11  public  or  private  pension  paid  to any member of the household which
   12  increase, in any given year, does not exceed the  consumer  price  index
   13  (all  items  United States city average) for such year which take effect
   14  after the eligibility date of an eligible head of the household  receiv-
   15  ing  benefits  hereunder  whether  received  by the eligible head of the
   16  household or any other member of the household    AND  ANY  SUCH  INCOME
   17  SHALL  BE  OFFSET BY ALL MEDICAL AND PRESCRIPTION DRUG EXPENSES ACTUALLY
   18  PAID WHICH WERE NOT REIMBURSED OR PAID FOR BY INSURANCE, IF THE  GOVERN-
   19  ING BOARD OF A MUNICIPALITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
   20  ORDINANCE  OR  RESOLUTION PROVIDING THEREFOR.  When the eligible head of
   21  the household has retired on or after the commencement  of  the  taxable
   22  period  and  prior  to  the  date  of  making  an application for a rent
   23  increase exemption order/tax  abatement  certificate  pursuant  to  this
   24  section,  such  person's income shall be adjusted by excluding salary or
   25  earnings and projecting such person's retirement income over the  entire
   26  taxable period.
   27    S  3. This act shall take effect immediately, provided that the amend-
   28  ment to paragraph c of subdivision 1 of section 467-b of the real  prop-
   29  erty  tax  law,  made  by  section one of this act, shall not affect the
   30  expiration of such section and shall be deemed to expire therewith.