Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.

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A127A-2011 Actions

• Feb 22, 2012: print number 127a
• Feb 22, 2012: amend and recommit to real property taxation
• Jan 4, 2012: referred to real property taxation
• Jun 2, 2011: held for consideration in real property taxation
• Jan 5, 2011: referred to real property taxation

A127A-2011 Text

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

                                   127--A

                         2011-2012 Regular Sessions

                            I N  ASSEMBLY

                                 (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:


    Section  1.  Subparagraph  (iii)  of paragraph (a) of subdivision 4 of
  section 425 of the real property tax law, as added by section 4 of  part
  A of chapter 405 of the laws of 1999, is amended to read as follows:

    (iii)  In  the case of property owned by husband and wife, one of whom
  is sixty-five years of age or over, the exemption, once  granted,  shall
  not be rescinded solely because of the death of the older spouse so long
  as  the  surviving spouse is at least sixty-two years of age OR IS PHYS-
  ICALLY DISABLED as of the date specified in this paragraph.  TO  QUALIFY
  AS  PHYSICALLY  DISABLED FOR THE PURPOSES OF THIS SUBPARAGRAPH, AN INDI-
  VIDUAL SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM A  PHYSI-
  CIAN  LICENSED  TO  PRACTICE  IN THE STATE ON A FORM PRESCRIBED AND MADE
  AVAILABLE BY THE COMMISSIONER WHICH STATES THAT  THE  INDIVIDUAL  HAS  A
  PERMANENT  PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR MORE OF
  SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, EXCEPT THAT AN  INDIVIDUAL  WHO
  HAS  OBTAINED  A CERTIFICATE FROM THE STATE COMMISSION FOR THE BLIND AND
  VISUALLY HANDICAPPED STATING THAT SUCH INDIVIDUAL IS LEGALLY  BLIND  MAY
  SUBMIT  SUCH  CERTIFICATE  IN LIEU OF A PHYSICIAN'S CERTIFIED STATEMENT.
  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

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