S T A T E   O F   N E W   Y O R K
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                                  4329

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 4, 2013
                               ___________

Introduced  by  M.  of  A.  KATZ, McLAUGHLIN, SALADINO, RAIA, STEVENSON,
  PALMESANO -- Multi-Sponsored by -- M. of A. BARCLAY,  THIELE  --  read
  once and referred to the Committee on Aging

AN  ACT  to amend the real property tax law, in relation to freezing the
  taxes on real property owned and occupied by persons sixty-five  years
  of age or older, or disabled

  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 467-g to read as follows:
  S  467-G.  REAL  PROPERTY  TAXATION APPLICABLE TO RESIDENCES OWNED AND
OCCUPIED BY PERSONS WHO ARE SIXTY-FIVE YEARS OF AGE OR  OLDER  OR  DISA-
BLED.    1.    THE GOVERNING BOARD OF A MUNICIPALITY OR SCHOOL DISTRICT,
AFTER A PUBLIC HEARING, MAY  IN THE EVENT IT HAS NOT ADOPTED  ANY  OTHER
CURRENTLY  EFFECTIVE  REAL PROPERTY TAX EXEMPTION METHOD AND FOR ONLY SO
LONG AS IT DOES NOT ADOPT ANY OTHER REAL PROPERTY TAX EXEMPTION, ADOPT A
LOCAL LAW, ORDINANCE OR, IN THE CASE OF A SCHOOL DISTRICT, A RESOLUTION,
TO THE EFFECT THAT TAXES PAID ON REAL PROPERTY OWNED AND OCCUPIED BY ONE
OR MORE PERSONS, ONE OF WHOM IS (I) SIXTY-FIVE YEARS OF  AGE  OR  OLDER,
AND  ONE  OR  BOTH OF WHOM ARE RETIRED, OR (II) DISABLED, AND NEITHER OF
WHOM  ARE  CURRENTLY  PARTICIPATING  IN  ANY  OTHER  REAL  PROPERTY  TAX
EXEMPTION  PROGRAM  SHALL  NOT  BE  INCREASED  DURING  SUCCEEDING  YEARS
PROVIDED:
  (A) THE COMBINED ANNUAL INCOME OF THE OWNER OR THE COMBINED INCOME  OF
THE  OCCUPANTS  OF  THE  REAL PROPERTY SHALL NOT EXCEED THE SUM OF FORTY
THOUSAND DOLLARS.
  (B) THE REAL PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES.
  (C) THE REAL PROPERTY IS OCCUPIED IN WHOLE OR IN PART  BY  THE  PERSON
SIXTY-FIVE YEARS OF AGE OR OLDER.
  2.   TO QUALIFY AS DISABLED FOR THE PURPOSES OF THIS SECTION, AN INDI-
VIDUAL SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM A  PHYSI-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07916-01-3
              

A. 4329                             2

CIAN  LICENSED  TO  PRACTICE  IN THE STATE ON A FORM PRESCRIBED AND MADE
AVAILABLE BY THE STATE BOARD WHICH STATES  THAT  THE  INDIVIDUAL  HAS  A
PERMANENT  PHYSICAL  OR MENTAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE
OR MORE OF SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, EXCEPT THAT AN INDI-
VIDUAL  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.
  S 2. This act shall take effect immediately, provided,  however,  that
the provisions of this act shall be applicable to qualified real proper-
ty  tax  paying  retirees in a municipality or school district only upon
the passage of a local law, ordinance or resolution by such municipality
or school district pursuant to section 467-g of the  real  property  tax
law, as added by section one of this act.