Bill Text: NY S07187 | 2019-2020 | General Assembly | Introduced


Bill Title: Permits special districts to adopt local laws providing for an exemption for improvements to residential real property for the purpose of facilitating accessibility of such property to a physically disabled owner.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2020-02-10 - referred to ways and means [S07187 Detail]

Download: New_York-2019-S07187-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          7187

                    IN SENATE

                                    January 10, 2020
                                       ___________

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

        AN ACT to amend the real property tax law, in relation to making techni-
          cal changes to allow exemption from certain special districts

          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 459 of the real property
     2  tax law, as amended by a chapter of the laws of 2019, amending the  real
     3  property  tax  law  relating  to permitting special districts to adopt a
     4  local law providing for an exemption  for  improvements  to  residential
     5  real  property  for  the  purpose  of facilitating accessibility of such
     6  property to a physically disabled  owner,  as  proposed  in  legislative
     7  bills numbers S.6452 and A.5137-A, are amended to read as follows:
     8    1.  After a public hearing, the governing body of a county, city, town
     9  or village may adopt a local  law  or  a  school  district  [or  special
    10  district] may adopt a resolution, providing for an exemption pursuant to
    11  the provisions of this section. Such local law or resolution may provide
    12  that  an  improvement  to  any real property used solely for residential
    13  purposes as a one, two or three family residence shall  be  exempt  from
    14  taxation  and special ad valorem levies to the extent of any increase in
    15  value attributable to such improvement if such improvement is  used  for
    16  the  purpose of facilitating and accommodating the use and accessibility
    17  of such real property by (a) a resident owner of the real  property  who
    18  is  physically  disabled, or (b) a member of the resident owner's house-
    19  hold who is physically disabled, if such  member  resides  in  the  real
    20  property.    A  local law or resolution adopted pursuant to this section
    21  may provide that the exemption shall apply to  improvements  constructed
    22  prior to the effective date of such local law or resolution.
    23    3.  Such exemption shall be granted only upon application by the owner
    24  or all of the owners of the real property on a form prescribed and  made
    25  available by the commissioner. The applicant shall furnish such informa-
    26  tion  as  the commissioner shall require. The application shall be filed
    27  together with the appropriate certified statement of physical disability
    28  or certificate of blindness with the assessor of the appropriate county,

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06967-04-0

        S. 7187                             2

     1  city, town, or village[, or special district] on or before  the  taxable
     2  status  date  of  such  county,  city,  town,  or  village[,  or special
     3  district].
     4    §  2.  This  act  shall  take  effect on the same date and in the same
     5  manner as a chapter of the laws of 2019, amending the real property  tax
     6  law  relating  to  permitting  special  districts  to  adopt a local law
     7  providing for an exemption for improvements to residential real property
     8  for the purpose of facilitating accessibility  of  such  property  to  a
     9  physically  disabled  owner,  as  proposed  in legislative bills numbers
    10  S.6452 and A.5137-A, takes effect.
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