Bill Text: NY S01357 | 2013-2014 | General Assembly | Amended

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Bill Title: Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.

Spectrum: Moderate Partisan Bill (Republican 4-1)

Status: (Introduced - Dead) 2014-01-17 - PRINT NUMBER 1357A [S01357 Detail]

Download: New_York-2013-S01357-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        1357--A
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced by Sens. LITTLE, RANZENHOFER, RITCHIE, SAVINO, ZELDIN -- read
         twice  and  ordered  printed,  and when printed to be committed to the
         Committee on Local Government -- recommitted to the Committee on Local
         Government in accordance with Senate  Rule  6,  sec.  8  --  committee
         discharged, bill amended, ordered reprinted as amended and recommitted
         to said committee
       AN  ACT to amend the real property tax law, in relation to extending the
         enhanced STAR exemption to the disabled surviving spouse of  a  previ-
         ously qualifying individual
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subparagraph (iii) of paragraph (a)  of  subdivision  4  of
    2  section  425 of the real property tax law, as added by section 4 of part
    3  A of chapter 405 of the laws of 1999, is amended to read as follows:
    4    (iii) In the case of property owned by husband and wife, one  of  whom
    5  is  sixty-five  years of age or over, the exemption, once granted, shall
    6  not be rescinded solely because of the death of the older spouse so long
    7  as the surviving spouse is at least sixty-two years of age OR  IS  PHYS-
    8  ICALLY  DISABLED as of the date specified in this paragraph.  TO QUALIFY
    9  AS PHYSICALLY DISABLED FOR THE PURPOSES OF THIS SUBPARAGRAPH,  AN  INDI-
   10  VIDUAL  SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM A PHYSI-
   11  CIAN LICENSED TO PRACTICE IN THE STATE ON A  FORM  PRESCRIBED  AND  MADE
   12  AVAILABLE  BY  THE  COMMISSIONER  WHICH STATES THAT THE INDIVIDUAL HAS A
   13  PERMANENT PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR MORE  OF
   14  SUCH  INDIVIDUAL'S  MAJOR LIFE ACTIVITIES, EXCEPT THAT AN INDIVIDUAL WHO
   15  HAS OBTAINED A CERTIFICATE FROM THE STATE COMMISSION  FOR  THE  VISUALLY
   16  HANDICAPPED  STATING  THAT  SUCH  INDIVIDUAL IS LEGALLY BLIND MAY SUBMIT
   17  SUCH CERTIFICATE IN LIEU OF A PHYSICIAN'S CERTIFIED STATEMENT. THE OTHER
   18  REQUIREMENTS OF THIS SUBDIVISION MUST STILL  BE  MET  FOR  THE  ENHANCED
   19  EXEMPTION TO BE GRANTED TO A SURVIVING SPOUSE UNDER THIS SUBPARAGRAPH.
   20    S  2.  This  act  shall take effect immediately and shall apply to the
   21  administration  of  the  enhanced  STAR  exemption  beginning  with  the
   22  2014-2015 school year.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01147-02-4