Bill Text: NY S03539 | 2009-2010 | General Assembly | Amended
Bill Title: Includes persons with disabilities (defined) within the definition of head of household for purposes of making them eligible for the senior citizens' tax abatement for rent-controlled and rent-regulated property.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Engrossed - Dead) 2010-06-02 - referred to ways and means [S03539 Detail]
Download: New_York-2009-S03539-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
3539--A
2009-2010 Regular Sessions
I N S E N A T E
March 24, 2009
___________
Introduced by Sens. KRUEGER, MONTGOMERY -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment -- recommitted to the Committee on Local Government in accordance
with Senate Rule 6, sec. 8 -- reported favorably from said committee
and committed to the Committee on Finance -- 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 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. Paragraphs a and b of subdivision 3 of section 467-b of the
2 real property tax law, as amended by section 1 of chapter 188 of the
3 laws of 2005, paragraph a as separately amended by chapter 205 of the
4 laws of 2005, are amended to read as follows:
5 a. for a dwelling unit where the head of the household is a person
6 sixty-two years of age or older, OR IS A PERSON WITH A DISABILITY
7 RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR CURRENTLY
8 RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION OF DISABIL-
9 ITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL
10 SERVICES LAW AS DEFINED IN SUBDIVISION FIVE OF THIS SECTION, no tax
11 abatement shall be granted if the combined income of all members of the
12 household for the income tax year immediately preceding the date of
13 making application exceeds four thousand dollars, or such other sum not
14 more than twenty-five thousand dollars beginning July first, two thou-
15 sand five, twenty-six thousand dollars beginning July first, two thou-
16 sand six, twenty-seven thousand dollars beginning July first, two thou-
17 sand seven, twenty-eight thousand dollars beginning July first, two
18 thousand eight, and twenty-nine thousand dollars beginning July first,
19 two thousand nine, as may be provided by the local law, ordinance or
20 resolution adopted pursuant to this section, provided that when the head
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10604-02-0
S. 3539--A 2
1 of the household retires before the commencement of such income tax year
2 and the date of filing the application, the income for such year may be
3 adjusted by excluding salary or earnings and projecting his or her
4 retirement income over the entire period of such year.
5 b. (1) for a dwelling unit where the head of the household qualifies
6 as a person with a disability RECEIVING SUPPLEMENTAL SECURITY INCOME
7 (SSI) BENEFITS UNDER THE FEDERAL SOCIAL SECURITY ACT pursuant to subdi-
8 vision five of this section, no tax abatement shall be granted if the
9 combined income for all members of the household for the current income
10 tax year exceeds the maximum income above which such head of the house-
11 hold would not be eligible to receive cash supplemental security income
12 benefits under federal law during such tax year. PROVIDED THAT WHEN THE
13 HEAD OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX
14 YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR
15 MAY BE ADJUSTED BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR
16 HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR.
17 (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A
18 PERSON WITH A DISABILITY RECEIVING DISABILITY PENSION OR DISABILITY
19 COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER-
20 ANS AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATE-
21 MENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE
22 HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME
23 ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE
24 CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER-
25 AL LAW DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF THE HOUSE-
26 HOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX YEAR AND THE
27 DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR MAY BE ADJUSTED
28 BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR HER RETIREMENT
29 INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR.
30 S 2. Paragraphs a and b of subdivision 3 of section 467-b of the real
31 property tax law, as amended by section 2 of chapter 188 of the laws of
32 2005, are amended to read as follows:
33 a. for a dwelling unit where the head of the household is a person
34 sixty-two years of age or older, OR IS A PERSON WITH A DISABILITY
35 RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR CURRENTLY
36 RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION OF DISABIL-
37 ITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL
38 SERVICES LAW AS DEFINED IN SUBDIVISION FIVE OF THIS SECTION, no tax
39 abatement shall be granted if the combined income of all members of the
40 household for the income tax year immediately preceding the date of
41 making application exceeds three thousand dollars, or such other sum not
42 more than five thousand dollars as may be provided by the local law,
43 ordinance or resolution adopted pursuant to this section, provided that
44 when the head of the household retires before the commencement of such
45 year and the date of filing the application, the income for such year
46 may be adjusted by excluding salary or earnings and projecting his
47 retirement income over the entire period of such year.
48 b. (1) for a dwelling unit where the head of the household qualifies
49 as a person with a disability RECEIVING SUPPLEMENTAL SECURITY INCOME
50 (SSI) BENEFITS UNDER THE FEDERAL SOCIAL SECURITY ACT pursuant to subdi-
51 vision five of this section, no tax abatement shall be granted if the
52 combined income for all members of the household for the current income
53 tax year exceeds the maximum income at which such head of the household
54 would not be eligible to receive cash supplemental security income bene-
55 fits under federal law during such tax year. PROVIDED THAT WHEN THE
56 HEAD OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX
S. 3539--A 3
1 YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR
2 MAY BE ADJUSTED BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR
3 HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR.
4 (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A
5 PERSON WITH A DISABILITY RECEIVING DISABILITY PENSION OR DISABILITY
6 COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER-
7 ANS AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATE-
8 MENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE
9 HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME
10 ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE
11 CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER-
12 AL LAW DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF THE HOUSE-
13 HOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX YEAR AND THE
14 DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR MAY BE ADJUSTED
15 BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR HER RETIREMENT
16 INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR.
17 S 3. Paragraph d of subdivision 1 of section 467-c of the real proper-
18 ty tax law, as separately amended by chapters 188 and 205 of the laws of
19 2005, is amended to read as follows:
20 d. "Eligible head of the household" means (1) a person or his or her
21 spouse who is sixty-two years of age or older, OR IS A PERSON WITH A
22 DISABILITY RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR
23 CURRENTLY RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION
24 OF DISABILITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE
25 SOCIAL SERVICES LAW AS DEFINED IN SUBDIVISION FIVE OF THIS SECTION, and
26 is entitled to the possession or to the use and occupancy of a dwelling
27 unit, provided, however, with respect to a dwelling which was subject to
28 a mortgage insured or initially insured by the federal government pursu-
29 ant to section two hundred thirteen of the National Housing Act, as
30 amended "eligible head of the household" shall be limited to that person
31 or his or her spouse who was entitled to possession or the use and occu-
32 pancy of such dwelling unit at the time of termination of such mortgage,
33 and whose income when combined with the income of all other members of
34 the household, does not exceed six thousand five hundred dollars for the
35 taxable period, or such other sum not less than sixty-five hundred
36 dollars nor more than twenty-five thousand dollars beginning July first,
37 two thousand five, twenty-six thousand dollars beginning July first, two
38 thousand six, twenty-seven thousand dollars beginning July first, two
39 thousand seven, twenty-eight thousand dollars beginning July first, two
40 thousand eight, and twenty-nine thousand dollars beginning July first,
41 two thousand nine, as may be provided by local law; or (2) a person with
42 a disability as defined in this subdivision.
43 S 4. Paragraph m of subdivision 1 of section 467-c of the real proper-
44 ty tax law, as added by chapter 188 of the laws of 2005, is amended to
45 read as follows:
46 m. "Person with a disability" means an individual who is currently
47 receiving social security disability insurance (SSDI) or supplemental
48 security income (SSI) benefits under the federal social security act or
49 disability pension or disability compensation benefits provided by the
50 United States department of veterans affairs or those previously eligi-
51 ble by virtue of receiving disability benefits under the supplemental
52 security income program or the social security disability program and
53 currently receiving medical assistance benefits based on determination
54 of disability as provided in section three hundred sixty-six of the
55 social services law [and whose]. PROVIDED, HOWEVER, FOR AN INDIVIDUAL
56 WHO IS CURRENTLY RECEIVING SUPPLEMENTAL SECURITY INCOME (SSI) BENEFITS,
S. 3539--A 4
1 income for the current income tax year, together with the income of all
2 members of such individual's household, [does] SHALL not exceed the
3 maximum income at which such individual would be eligible to receive
4 cash supplemental security income benefits under federal law during such
5 tax year. PROVIDED, FURTHER, FOR AN INDIVIDUAL WHO IS CURRENTLY RECEIV-
6 ING DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS PROVIDED BY
7 THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS, INCOME FOR THE CURRENT
8 INCOME TAX YEAR, TOGETHER WITH THE INCOME OF ALL MEMBERS OF SUCH INDI-
9 VIDUAL'S HOUSEHOLD, SHALL NOT EXCEED THE MAXIMUM INCOME AT WHICH SUCH
10 INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISABILITY PENSION OR DISA-
11 BILITY COMPENSATION BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR.
12 S 5. This act shall take effect on the one hundred twentieth day after
13 it shall have become a law, provided that the amendments to section
14 467-b of the real property tax law made by section one of this act shall
15 be subject to the expiration and reversion of such section pursuant to
16 section 17 of chapter 576 of the laws of 1974, as amended, when upon
17 such date the provisions of section two of this act shall take effect.
