Bill Text: NY S00710 | 2023-2024 | General Assembly | Introduced


Bill Title: Relates to providing a rent increase exemption to persons with disabilities.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO AGING [S00710 Detail]

Download: New_York-2023-S00710-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                           710

                               2023-2024 Regular Sessions

                    IN SENATE

                                     January 6, 2023
                                       ___________

        Introduced  by  Sen.  CLEARE -- read twice and ordered printed, and when
          printed to be committed to the Committee on Aging

        AN ACT to amend the real property tax law, in relation  to  providing  a
          rent increase exemption to persons with disabilities

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph b of subdivision 3 of section 467-b of  the  real
     2  property  tax law, as amended by section 1 of chapter 129 of the laws of
     3  2014, is amended to read as follows:
     4    b. (1) for a dwelling unit where the head of the  household  qualifies
     5  as  a  person  with  a  disability  pursuant to subdivision five of this
     6  section, no tax abatement shall be granted if the  combined  income  for
     7  all  members  of  the  household for the current income tax year exceeds
     8  fifty thousand dollars beginning July first, two thousand  fourteen,  as
     9  may be provided by the local law, ordinance or resolution adopted pursu-
    10  ant to this section[.]; or
    11    (2) (i) for a dwelling unit where the head of household qualifies as a
    12  person  with  a  disability due to receipt of cash supplemental security
    13  income pursuant to subdivision five of this section,  no  tax  abatement
    14  shall be granted if the combined income for all members of the household
    15  for  the  current income tax year exceeds the maximum income above which
    16  such head of household would not be eligible  to  receive  cash  supple-
    17  mental security income benefits under federal law during such tax year;
    18    (ii)  for  a  dwelling unit where the head of household qualifies as a
    19  person with a disability due to receipt of  social  security  disability
    20  insurance (SSDI) or medical assistance benefits based on a determination
    21  of  disability  as  provided  in  section three hundred sixty-six of the
    22  social services law pursuant to subdivision five of this section, no tax
    23  abatement shall be granted if the combined income for all members of the
    24  household for the current income tax year exceeds  twenty-nine  thousand
    25  dollars;

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02727-01-3

        S. 710                              2

     1    (iii) for a dwelling unit where the head of the household qualifies as
     2  a person with a disability due to receipt of disability pension or disa-
     3  bility compensation benefits provided by the United States department of
     4  veterans  affairs  pursuant  to subdivision five of this section, no tax
     5  abatement shall be granted if the combined income for all members of the
     6  household  for  the  current  income tax year exceeds the maximum income
     7  above which such head of the household would not be eligible to  receive
     8  such  cash  disability pension or disability compensation benefits under
     9  federal law during such tax year; and
    10    (iv) when the head of the household retires before the commencement of
    11  such income tax year and the date of filing the application, the  income
    12  for  such  year  may  be  adjusted  by  excluding salary or earnings and
    13  projecting his or her retirement income over the entire period  of  such
    14  year.
    15    Provided  that  a  municipality  shall  not be required to enact a new
    16  local law, ordinance, or resolution after  public  hearing  pursuant  to
    17  subdivision two of this section if such municipality has already enacted
    18  a  local  law,  ordinance,  or resolution pursuant to subdivision two of
    19  this section adopting the provisions of subparagraph one of  this  para-
    20  graph  and  the  municipality chooses to continue utilizing subparagraph
    21  one of this paragraph.
    22    § 2. Paragraph b of subdivision 3 of section 467-b of the real proper-
    23  ty tax law, as amended by section 2 of chapter 129 of the laws of  2014,
    24  is amended to read as follows:
    25    b.  (1)  for a dwelling unit where the head of the household qualifies
    26  as a person with a disability  pursuant  to  subdivision  five  of  this
    27  section,  no  tax  abatement shall be granted if the combined income for
    28  all members of the household for the current  income  tax  year  exceeds
    29  fifty  thousand  dollars beginning July first, two thousand fourteen, as
    30  may be provided by the local law, ordinance or resolution adopted pursu-
    31  ant to this section[.]; or
    32    (2) (i) for a dwelling unit where the head of household qualifies as a
    33  person with a disability due to receipt of  cash  supplemental  security
    34  income  pursuant  to  subdivision five of this section, no tax abatement
    35  shall be granted if the combined income for all members of the household
    36  for the current income tax year exceeds the maximum income  above  which
    37  such  head  of  household  would not be eligible to receive cash supple-
    38  mental security income benefits under federal law during such tax year;
    39    (ii) for a dwelling unit where the head of household  qualifies  as  a
    40  person  with  a  disability due to receipt of social security disability
    41  insurance (SSDI) or medical assistance benefits based on a determination
    42  of disability as provided in section  three  hundred  sixty-six  of  the
    43  social services law pursuant to subdivision five of this section, no tax
    44  abatement shall be granted if the combined income for all members of the
    45  household  for  the current income tax year exceeds twenty-nine thousand
    46  dollars;
    47    (iii) for a dwelling unit where the head of the household qualifies as
    48  a person with a disability due to receipt of disability pension or disa-
    49  bility compensation benefits provided by the United States department of
    50  veterans affairs pursuant to subdivision five of this  section,  no  tax
    51  abatement shall be granted if the combined income for all members of the
    52  household  for  the  current  income tax year exceeds the maximum income
    53  above which such head of the household would not be eligible to  receive
    54  such  cash  disability pension or disability compensation benefits under
    55  federal law during such tax year; and

        S. 710                              3

     1    (iv) when the head of the household retires before the commencement of
     2  such income tax year and the date of filing the application, the  income
     3  for  such  year  may  be  adjusted  by  excluding salary or earnings and
     4  projecting his or her retirement income over the entire period  of  such
     5  year.
     6    Provided  that  a  municipality  shall  not be required to enact a new
     7  local law, ordinance, or resolution after  public  hearing  pursuant  to
     8  subdivision two of this section if such municipality has already enacted
     9  a  local  law,  ordinance,  or resolution pursuant to subdivision two of
    10  this section adopting the provisions of subparagraph one of  this  para-
    11  graph  and  the  municipality chooses to continue utilizing subparagraph
    12  one of this paragraph.
    13    § 3. Paragraph m of subdivision 1 of section 467-c of the real proper-
    14  ty tax law, as amended by chapter 129 of the laws of 2014, is amended to
    15  read as follows:
    16    m. (1) "Person with a disability"  means  (i)  an  individual  who  is
    17  currently  receiving  social  security  disability  insurance  (SSDI) or
    18  supplemental security income (SSI) benefits  under  the  federal  social
    19  security  act  or disability pension or disability compensation benefits
    20  provided by the United States department of veterans  affairs  or  those
    21  previously eligible by virtue of receiving disability benefits under the
    22  supplemental  security  income program or the social security disability
    23  program and currently receiving medical  assistance  benefits  based  on
    24  determination  of disability as provided in section three hundred sixty-
    25  six of the social services law; and
    26    (ii) whose income for the current income tax year, together  with  the
    27  income  of  all  members of such individual's household, does not exceed
    28  fifty thousand dollars beginning July first, two thousand  fourteen,  as
    29  may be provided by local law.
    30    (2)  If  the  governing  board of a municipality further adopts, after
    31  public hearing, a local law, ordinance, or resolution:
    32    (i) the income for the current tax year, together with the  income  of
    33  all  members of such individual's household, for an individual currently
    34  receiving social security disability insurance (SSDI) or medical assist-
    35  ance benefits based on a determination  of  disability  as  provided  in
    36  section  three  hundred sixty-six of the social services law, may exceed
    37  the maximum income at which such individual would be eligible to receive
    38  cash supplemental security income benefits under federal law during such
    39  tax year, but may not exceed twenty-nine thousand dollars;
    40    (ii) the income for the current income tax  year,  together  with  the
    41  income  of all members of such individual's household, for an individual
    42  who is currently receiving disability pension or disability compensation
    43  benefits provided by the United States department of  veterans  affairs,
    44  may exceed the maximum income at which such individual would be eligible
    45  to  receive cash supplemental security income benefits under federal law
    46  during such tax year, but may not exceed the  maximum  income  at  which
    47  such  individual would be eligible to receive cash disability pension or
    48  disability compensation benefits under federal law during such tax year.
    49    § 4. Paragraph m of subdivision 1 of section 467-c of the real proper-
    50  ty tax law, as added by chapter 188 of the laws of 2005, is  amended  to
    51  read as follows:
    52    m.  (1)  "Person  with  a  disability"  means (i) an individual who is
    53  currently receiving  social  security  disability  insurance  (SSDI)  or
    54  supplemental  security  income  (SSI)  benefits under the federal social
    55  security act or disability pension or disability  compensation  benefits
    56  provided  by  the  United States department of veterans affairs or those

        S. 710                              4

     1  previously eligible by virtue of receiving disability benefits under the
     2  supplemental security income program or the social  security  disability
     3  program  and  currently  receiving  medical assistance benefits based on
     4  determination  of disability as provided in section three hundred sixty-
     5  six of the social services law; and
     6    (ii) whose income for the current income tax year, together  with  the
     7  income  of  all  members of such individual's household, does not exceed
     8  the maximum income at which such individual would be eligible to receive
     9  cash supplemental security income benefits under federal law during such
    10  tax year.
    11    (2) If the governing board of a  municipality  further  adopts,  after
    12  public hearing, a local law, ordinance, or resolution:
    13    (i)  the  income for the current tax year, together with the income of
    14  all members of such individual's household, for an individual  currently
    15  receiving social security disability insurance (SSDI) or medical assist-
    16  ance  benefits  based  on  a  determination of disability as provided in
    17  section three hundred sixty-six of the social services law,  may  exceed
    18  the maximum income at which such individual would be eligible to receive
    19  cash supplemental security income benefits under federal law during such
    20  tax year, but may not exceed twenty-nine thousand dollars;
    21    (ii)  the  income  for  the current income tax year, together with the
    22  income of all members of such individual's household, for an  individual
    23  who is currently receiving disability pension or disability compensation
    24  benefits  provided  by the United States department of veterans affairs,
    25  may exceed the maximum income at which such individual would be eligible
    26  to receive cash supplemental security income benefits under federal  law
    27  during  such  tax  year,  but may not exceed the maximum income at which
    28  such individual would be eligible to receive cash disability pension  or
    29  disability compensation benefits under federal law during such tax year.
    30    § 5. This act shall take effect on the one hundred twentieth day after
    31  it shall have become a law provided, however, that:
    32    (a) the amendments to paragraph b of subdivision 3 of section 467-b of
    33  the  real  property  tax  law  made  by section one of this act shall be
    34  subject to the expiration and reversion of such  paragraph  pursuant  to
    35  section 4 of chapter 129 of the laws of 2014, as amended, when upon such
    36  date the provisions of section two of this act shall take effect; and
    37    (b) the amendments to paragraph m of subdivision 1 of section 467-c of
    38  the  real  property  tax  law made by section three of this act shall be
    39  subject to the expiration and reversion of such  paragraph  pursuant  to
    40  section 4 of chapter 129 of the laws of 2014, as amended, when upon such
    41  date the provisions of section four of this act shall take effect.
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