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by husband and wife, one of whom 5 is sixty-five years of age or over, the exemption, once granted, shall 6 not be rescinded solely because of the death of the older spouse so long 7 as the surviving spouse is at least sixty-two years of age OR IS PHYS- 8 ICALLY DISABLED as of the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.