S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                        127--A

                              2011-2012 Regular Sessions

                                 I N  A S S E M B L Y

                                      (PREFILED)

                                    January 5, 2011
                                      ___________

       Introduced by M. of A. CROUCH -- Multi-Sponsored by -- M. of A. BURLING,
         OAKS -- read once and referred to the Committee on Real Property Taxa-
         tion  --  recommitted  to  the  Committee on Real Property Taxation in
         accordance with Assembly Rule 3, sec. 2 -- committee discharged,  bill
         amended,  ordered reprinted as amended and recommitted to said commit-
         tee

       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    6  not be rescinded solely because of the death of the older spouse so long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 BLIND AND
   16  VISUALLY HANDICAPPED STATING THAT SUCH INDIVIDUAL IS LEGALLY  BLIND  MAY
   17  SUBMIT  SUCH  CERTIFICATE  IN LIEU OF A PHYSICIAN'S CERTIFIED STATEMENT.
   18  THE OTHER REQUIREMENTS OF THIS SUBDIVISION MUST STILL  BE  MET  FOR  THE

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00138-03-2

 A. 127--A                           2

    1  ENHANCED  EXEMPTION  TO  BE  GRANTED  TO  A  SURVIVING SPOUSE UNDER THIS
    2  SUBPARAGRAPH.
    3    S  2.  This  act  shall take effect immediately and shall apply to the
    4  administration  of  the  enhanced  STAR  exemption  beginning  with  the
    5  2012-2013 school year.