Bill Text: NY S02169 | 2013-2014 | General Assembly | Introduced

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Bill Title: Relates to assessment exemptions for living quarters for a parent or grandparent.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2014-05-07 - referred to real property taxation [S02169 Detail]

Download: New_York-2013-S02169-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2169
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                   January 14, 2013
                                      ___________
       Introduced  by  Sen.  GOLDEN -- 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  assessment
         exemptions for living quarters for a parent or grandparent
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivisions 1 and 3 of section 469 of  the  real  property
    2  tax  law,  as added by chapter 377 of the laws of 2000, subdivision 1 as
    3  further amended by subdivision (b) of section 1 of part W of chapter  56
    4  of the laws of 2010, are amended to read as follows:
    5    1. A county, city, town, village or school district acting through its
    6  local  legislative  body is hereby authorized and empowered to adopt and
    7  amend local laws, or resolutions in the case  of  school  districts,  to
    8  provide  for an exemption from taxation to the extent of any increase in
    9  assessed value of residential property resulting from  the  construction
   10  or  reconstruction  of such property for the purpose of providing living
   11  quarters for a parent or grandparent, who is sixty-two years of  age  or
   12  older,  OR  ANOTHER ELIGIBLE PERSON, AS DEFINED IN SUBDIVISION FIVE-A OF
   13  THIS SECTION. Such exemption  shall  not  exceed  (a)  the  increase  in
   14  assessed  value  resulting  from  construction or reconstruction of such
   15  property, or (b) twenty percent of the  total  assessed  value  of  such
   16  property  as improved, or (c) twenty percent of the median sale price of
   17  residential property as reported in the most  recent  sales  statistical
   18  summary  published by the commissioner for the county in which the prop-
   19  erty is located, whichever is less.
   20    3. Such exemption shall be applicable only to construction  or  recon-
   21  struction  which  occurred  subsequent  to  the  effective  date of this
   22  section and shall only apply during taxable years during which at  least
   23  one such parent [or], grandparent OR ELIGIBLE PERSON maintains a primary
   24  place of residence in such living quarters.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03871-03-3
       S. 2169                             2
    1    S  2.  Section 469 of the real property tax law is amended by adding a
    2  new subdivision 5-a to read as follows:
    3    5-A.  FOR  THE  PURPOSES  OF  THIS SECTION, THE TERM "ELIGIBLE PERSON"
    4  SHALL BE DEEMED TO INCLUDE AN INDIVIDUAL WHO IS SIXTY-TWO YEARS  OF  AGE
    5  OR  OLDER,  OR  ONE OR MORE INDIVIDUALS, INCLUDING A HUSBAND AND WIFE OR
    6  SIBLINGS (WHETHER RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR  ADOPTION),
    7  ONE OF WHOM IS SIXTY-TWO YEARS OF AGE OR OLDER, OR A PERSON WITH A DISA-
    8  BILITY.  TO  QUALIFY  AS  A PERSON WITH A DISABILITY FOR THE PURPOSES OF
    9  THIS SECTION, AN INDIVIDUAL SHALL SUBMIT  TO  THE  APPROPRIATE  ASSESSOR
   10  PROOF  THAT  HE OR SHE IS CURRENTLY RECEIVING SOCIAL SECURITY DISABILITY
   11  INSURANCE OR SUPPLEMENTAL SECURITY INCOME  BENEFITS  UNDER  THE  FEDERAL
   12  SOCIAL  SECURITY  ACT  OR  DISABILITY PENSION OR DISABILITY COMPENSATION
   13  BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR
   14  THOSE PREVIOUSLY ELIGIBLE BY VIRTUE  OF  RECEIVING  DISABILITY  BENEFITS
   15  UNDER  THE  SUPPLEMENTAL  SECURITY INCOME PROGRAM OR THE SOCIAL SECURITY
   16  DISABILITY PROGRAM AND CURRENTLY RECEIVING MEDICAL  ASSISTANCE  BENEFITS
   17  BASED  ON  DETERMINATION  OF  DISABILITY  AS  PROVIDED  IN SECTION THREE
   18  HUNDRED SIXTY-SIX OF THE SOCIAL SERVICES LAW, OR A  CERTIFIED  STATEMENT
   19  FROM  A PHYSICIAN LICENSED TO PRACTICE IN THE STATE ON A FORM PRESCRIBED
   20  AND MADE AVAILABLE BY THE COMMISSIONER WHICH STATES THAT THE  INDIVIDUAL
   21  HAS  A  PERMANENT  PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR
   22  MORE OF SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, OR A  CERTIFICATE  FROM
   23  THE STATE COMMISSION FOR THE BLIND AND VISUALLY HANDICAPPED STATING THAT
   24  SUCH INDIVIDUAL IS LEGALLY BLIND.
   25    S 3. This act shall take effect immediately.