S T A T E   O F   N E W   Y O R K
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                                  2567

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 20, 2015
                               ___________

Introduced  by  M.  of A. KATZ -- Multi-Sponsored by -- M. of A. RAIA --
  read once and referred to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to  property  tax
  assessments for senior citizens

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 307-b to read as follows:
  S 307-B. SENIOR CITIZEN PROPERTY TAX ASSESSMENT. 1. GENERAL.  NOTWITH-
STANDING  ANY  OTHER PROVISION OF LAW, PROPERTY TAX ASSESSMENTS FOR REAL
PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS SIXTY-FIVE  YEARS
OF  AGE OR OVER, OR REAL PROPERTY OWNED BY HUSBAND AND WIFE, ONE OF WHOM
IS SIXTY-FIVE YEARS OF AGE OR OVER, MAY BE BASED ON THE COMBINED  INCOME
OF  THE OWNERS OF THE PROPERTY AND OF ANY OWNERS' SPOUSE RESIDING ON THE
PREMISES FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE  OF  THE
PROPERTY TAX ASSESSMENT.
  2.  PROPERTY TAX CALCULATION. ALL REAL PROPERTY ENTITLED TO AN ASSESS-
MENT BASED ON THIS SECTION SHALL BE TAXED, AT  THE  OWNERS'  DISCRETION,
BASED  ON  EITHER  THE APPLICABLE TAX RATE FOR THE YEAR OR THREE PERCENT
MULTIPLIED BY THE COMBINED INCOME OF THE OWNERS OF THE PROPERTY  AND  OF
ANY OWNERS' SPOUSE RESIDING ON THE PREMISES.
  3.  INCOME.  THE TERM "INCOME" AS USED HEREIN SHALL MEAN THE "ADJUSTED
GROSS INCOME" FOR FEDERAL INCOME TAX PURPOSES AS REPORTED ON  THE  INDI-
VIDUAL'S  FEDERAL  OR STATE INCOME TAX RETURN, SUBJECT TO ANY SUBSEQUENT
AMENDMENTS  OR  REVISIONS,  REDUCED  BY  DISTRIBUTIONS,  TO  THE  EXTENT
INCLUDED  IN  FEDERAL ADJUSTED GROSS INCOME, RECEIVED FROM AN INDIVIDUAL
RETIREMENT ACCOUNT AND AN INDIVIDUAL RETIREMENT ANNUITY;  PROVIDED  THAT
IF NO SUCH RETURN WAS FILED FOR THE APPLICABLE INCOME TAX YEAR, "INCOME"
SHALL MEAN THE ADJUSTED GROSS INCOME THAT WOULD HAVE BEEN SO REPORTED IF
SUCH A RETURN HAD BEEN FILED.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04458-01-5

              

A. 2567                             2

  4.  PROPERTY ELIGIBILITY REQUIREMENTS. TO QUALIFY FOR A SENIOR CITIZEN
PROPERTY TAX ASSESSMENT PURSUANT TO THIS SECTION, THE PROPERTY MUST BE A
ONE, TWO OR THREE FAMILY RESIDENCE, A FARM DWELLING OR RESIDENTIAL PROP-
ERTY HELD IN CONDOMINIUM OR COOPERATIVE FORM OF OWNERSHIP AND MUST SERVE
AS  THE  PRIMARY  RESIDENCE OF ONE OR MORE OF THE OWNERS THEREOF WHO ARE
SIXTY-FIVE YEARS OF AGE OR OVER.
  5. PRIVACY. ANY INFORMATION OR DOCUMENTATION SUBMITTED BY THE OWNER IN
CONNECTION WITH APPLICATIONS FOR OR RENEWAL OF THE ASSESSMENT AUTHORIZED
UNDER THIS SECTION TO VERIFY INCOME, SHALL BE DEEMED  CONFIDENTIAL,  AND
THE ASSESSOR, ANY MUNICIPAL OFFICER OR MUNICIPAL EMPLOYEES ARE PROHIBIT-
ED  FROM  DISCLOSING  ANY  SUCH  INFORMATION,  EXCEPT FOR ANY DISCLOSURE
NECESSARY IN THE PERFORMANCE OF THEIR OFFICIAL DUTIES. ANY  UNAUTHORIZED
DISCLOSURE  OF  SUCH  INFORMATION SHALL BE DEEMED A VIOLATION OF SECTION
EIGHT HUNDRED FIVE-A OF THE GENERAL MUNICIPAL LAW.
  6. SPECIAL CIRCUMSTANCES. (A)  A  HUSBAND  AND  WIFE  MAY  RECEIVE  AN
ASSESSMENT  PURSUANT  TO  THIS  SECTION  ON  NO MORE THAN ONE RESIDENCE,
UNLESS LIVING APART DUE TO LEGAL SEPARATION.
  (B) WHEN A PARCEL INCLUDES TWO OR MORE PHYSICALLY SEPARATE RESIDENCES,
AN ASSESSMENT MAY BE GRANTED PURSUANT TO THIS SECTION TO EACH  RESIDENCE
WHICH  (I) SERVES AS THE PRIMARY RESIDENCE OF AT LEAST ONE OF THE OWNERS
OF THE PARCEL, AND (II) WOULD BE ELIGIBLE FOR AN ASSESSMENT PURSUANT  TO
THIS SECTION IF IT WERE SEPARATELY ASSESSED AND OWNED EXCLUSIVELY BY THE
OWNER  OR OWNERS WHO RESIDE THEREIN, PROVIDED THAT ONLY ONE SUCH ASSESS-
MENT MAY BE APPLIED TO THE LAND INCLUDED WITHIN THE PARCEL.
  (C) WHEN AN APPLICANT'S PRIMARY RESIDENCE IS LOCATED IN  TWO  OR  MORE
MUNICIPAL  CORPORATIONS, EACH PORTION OF THE RESIDENCE SHALL BE ELIGIBLE
FOR THE ASSESSMENT PROVIDED BY THIS SECTION IF THE ELIGIBILITY  REQUIRE-
MENTS  ARE  OTHERWISE  SATISFIED. THE PROVISIONS OF THIS PARAGRAPH SHALL
NOT APPLY WHEN THE LAND  ASSOCIATED  WITH  A  RESIDENTIAL  STRUCTURE  IS
LOCATED  IN  MORE  THAN  ONE  MUNICIPAL CORPORATION, BUT THE RESIDENTIAL
STRUCTURE ITSELF IS LOCATED  ENTIRELY  WITHIN  ONE  OF  THOSE  MUNICIPAL
CORPORATIONS.
  7. APPLICATION PROCEDURE. (A) ALL OWNERS OF THE PROPERTY WHO PRIMARILY
RESIDE  THEREON  MUST  JOINTLY  FILE AN APPLICATION FOR A SENIOR CITIZEN
PROPERTY TAX ASSESSMENT WITH THE ASSESSOR ON OR BEFORE  THE  APPROPRIATE
TAXABLE  STATUS  DATE.  SUCH  APPLICATION  MAY BE FILED BY MAIL IF IT IS
ENCLOSED IN A POSTPAID ENVELOPE PROPERLY ADDRESSED  TO  THE  APPROPRIATE
ASSESSOR,  DEPOSITED  IN  A POST OFFICE OR OFFICIAL DEPOSITORY UNDER THE
EXCLUSIVE CARE OF THE UNITED STATES POSTAL SERVICE,  AND  POSTMARKED  BY
THE  UNITED  STATES  POSTAL  SERVICE ON OR BEFORE THE APPLICABLE TAXABLE
STATUS DATE. EACH SUCH APPLICATION SHALL BE MADE ON A FORM PRESCRIBED BY
THE COMMISSIONER, WHICH SHALL REQUIRE THE  APPLICANT  OR  APPLICANTS  TO
AGREE  TO  NOTIFY  THE ASSESSOR IF THEIR PRIMARY RESIDENCE CHANGES WHILE
THEIR PROPERTY IS RECEIVING THE ASSESSMENT.  THE  ASSESSOR  MAY  REQUEST
THAT PROOF OF RESIDENCY BE SUBMITTED WITH THE APPLICATION. IF THE APPLI-
CANT  REQUESTS A RECEIPT FROM THE ASSESSOR AS PROOF OF SUBMISSION OF THE
APPLICATION, THE ASSESSOR SHALL PROVIDE SUCH RECEIPT.
  (B) IF THE ASSESSOR IS SATISFIED THAT THE APPLICANT OR APPLICANTS  ARE
ENTITLED  TO  AN  ASSESSMENT  PURSUANT  TO THIS SECTION, HE OR SHE SHALL
APPROVE THE APPLICATION AND  SUCH  REAL  PROPERTY  SHALL  THEREAFTER  BE
ASSESSED BASED ON THE OWNERS' AND ANY OF THE OWNERS' SPOUSES RESIDING ON
THE  PREMISES INCOME AS PROVIDED HEREIN. IF THE ASSESSOR DETERMINES THAT
THE APPLICANT OR APPLICANTS ARE NOT ENTITLED TO AN  ASSESSMENT  PURSUANT
TO  THIS  SECTION, HE OR SHE SHALL, NOT LATER THAN TEN DAYS PRIOR TO THE
DATE FOR HEARING COMPLAINTS IN RELATION TO  ASSESSMENTS,  MAIL  TO  EACH
APPLICANT  NOT  ENTITLED  TO  THE  ASSESSMENT A NOTICE OF DENIAL OF THAT

A. 2567                             3

APPLICATION FOR THE ASSESSMENT HEREIN  FOR  THAT  YEAR.  THE  NOTICE  OF
DENIAL  SHALL SPECIFY EACH REASON FOR SUCH DENIAL AND SHALL BE SENT ON A
FORM PRESCRIBED BY THE COMMISSIONER. FAILURE TO MAIL ANY SUCH NOTICE  OF
DENIAL  OR  THE  FAILURE  OF ANY PERSON TO RECEIVE SUCH NOTICE SHALL NOT
PREVENT THE LEVY, COLLECTION AND ENFORCEMENT OF THE  TAXES  ON  PROPERTY
OWNED BY SUCH PERSON.
  8. PROOF OF RESIDENCY. (A) FROM TIME TO TIME, THE ASSESSOR MAY REQUEST
PROOF  OF  RESIDENCY  FROM  THE  OWNER  OR  OWNERS OF ANY PROPERTY WHICH
RECEIVES AN ASSESSMENT PURSUANT TO THIS SECTION. IN ADDITION, THE ASSES-
SOR SHALL REQUEST PROOF OF RESIDENCY FROM ANY SUCH OWNER OR OWNERS  WHEN
REQUESTED TO DO SO BY THE COMMISSIONER.
  (B)  A  REQUEST  FOR PROOF OF RESIDENCY SHALL BE MAILED AT LEAST SIXTY
DAYS PRIOR TO THE ENSUING TAXABLE STATUS DATE. THE OWNER OR OWNERS SHALL
SUBMIT PROOF OF THEIR RESIDENCY TO THE ASSESSOR ON OR BEFORE THE ENSUING
TAXABLE STATUS DATE.
  (C) THE BURDEN SHALL BE ON THE OWNER OR OWNERS TO ESTABLISH  THAT  THE
PROPERTY  IS  THEIR PRIMARY RESIDENCE. IF THEY SUBMIT PROOF OF RESIDENCY
ON OR BEFORE THE ENSUING TAXABLE STATUS DATE, AND THE SUBMISSION  DEMON-
STRATES  TO THE ASSESSOR'S SATISFACTION THAT THE PROPERTY IS THE PRIMARY
RESIDENCE OF ONE OR MORE OF THE OWNERS THEREOF, AND IF THE  REQUIREMENTS
OF  THIS  SECTION ARE OTHERWISE SATISFIED, THE ASSESSMENT SHALL CONTINUE
IN EFFECT ON THE ENSUING TENTATIVE  ASSESSMENT  ROLL.    OTHERWISE,  THE
ASSESSOR  SHALL DISCONTINUE THE ASSESSMENT ON THE NEXT ENSUING TENTATIVE
ASSESSMENT ROLL  AS  PROVIDED  HEREIN,  AND,  WHERE  APPROPRIATE,  SHALL
PROCEED AS FURTHER PROVIDED HEREIN.
  9.  DISCONTINUANCE  OF  ASSESSMENT. (A) THE ASSESSOR SHALL DISCONTINUE
ANY ASSESSMENT GRANTED PURSUANT TO THIS SECTION IF IT APPEARS THAT:  (I)
THE PROPERTY MAY NOT BE THE PRIMARY RESIDENCE OF THE OWNER OR OWNERS WHO
APPLIED  FOR  THE ASSESSMENT, (II) TITLE TO THE PROPERTY HAS BEEN TRANS-
FERRED TO A NEW OWNER OR OWNERS, OR (III) THE PROPERTY OTHERWISE MAY  NO
LONGER BE ELIGIBLE FOR THE ASSESSMENT.
  (B)  UPON  DETERMINING  THAT  AN  ASSESSMENT  GRANTED PURSUANT TO THIS
SECTION SHOULD BE DISCONTINUED, THE ASSESSOR  SHALL  MAIL  A  NOTICE  SO
STATING  TO  THE  OWNER  OR OWNERS THEREOF AT THE TIME AND IN THE MANNER
PROVIDED BY SECTION FIVE HUNDRED TEN OF  THIS  CHAPTER.  SUCH  OWNER  OR
OWNERS  SHALL  BE ENTITLED TO SEEK ADMINISTRATIVE AND JUDICIAL REVIEW OF
SUCH ACTION IN THE MANNER PROVIDED BY LAW,  PROVIDED,  THAT  THE  BURDEN
SHALL  BE  ON  SUCH  OWNER  OR  OWNERS  TO ESTABLISH ELIGIBILITY FOR THE
ASSESSMENT.
  10. REGISTRATION PROGRAM. THE COMMISSIONER SHALL ESTABLISH AND  IMPLE-
MENT  A  PROGRAM UNDER WHICH ALL OWNERS OF PROPERTIES INITIALLY APPLYING
FOR AND THOSE RECEIVING AN ASSESSMENT BASED ON  THIS  SECTION  SHALL  BE
REQUIRED  TO  BE REGISTERED WITH THE COMMISSIONER IN THE MANNER, AT SUCH
INTERVALS, AND BY THE DATE OR DATES PRESCRIBED BY THE COMMISSIONER.
  S 2. This act shall take effect on the first of February next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.