Bill S1307-2013

Authorizes a tax abatement for certain real property occupied by disabled veterans

Authorizes a municipal corporation to allow disabled veterans who are not receiving public assistance, but who are entitled to the possession or to the use or occupancy of a dwelling unit, to be considered heads of households for purpose of eligibility for a tax abatement for rent regulated property.

Details

Actions

  • Jun 20, 2014: COMMITTED TO RULES
  • May 19, 2014: ADVANCED TO THIRD READING
  • May 14, 2014: 2ND REPORT CAL.
  • May 13, 2014: 1ST REPORT CAL.638
  • Jan 8, 2014: REFERRED TO AGING
  • Jun 21, 2013: COMMITTED TO RULES
  • Mar 5, 2013: ADVANCED TO THIRD READING
  • Mar 4, 2013: 2ND REPORT CAL.
  • Feb 28, 2013: 1ST REPORT CAL.116
  • Jan 9, 2013: REFERRED TO AGING

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Aging - Feb 28, 2013
Ayes (8): Golden, Felder, Marchione, Valesky, Adams, Diaz, Addabbo, Stavisky
Ayes W/R (3): LaValle, Zeldin, Avella
VOTE: COMMITTEE VOTE: - Aging - May 13, 2014
Ayes (8): Valesky, Golden, Felder, Marchione, Diaz, Addabbo, Stavisky, Sanders
Ayes W/R (2): LaValle, Zeldin

Memo

BILL NUMBER:S1307               REVISED 2/11/13

TITLE OF BILL: An act to amend the real property tax law, in relation to authorizing a tax abatement for certain rental property occupied by disabled veterans

PURPOSE OR GENERAL IDEA OF BILL: To give municipalities that have rent controlled or rent stabilized dwelling units the power to extend the tax abatement law, which now applies only to senior citizens, to disabled veterans who qualify under the income eligibility provision.

SUMMARY OF SPECIFIC PROVISIONS: Paragraph b of subdivision 3 of section 467b of the real property tax law, as amended by section 1 of chapter 188 of the laws of 2005, is amended.

JUSTIFICATION: A municipality is empowered to pass a local law, ordinance, or resolution granting a partial tax abatement to persons sixty two years or older who live in dwelling units subject to rent control or rent stabilization where the increase over the legal regulated rent exceeds one third of the householder's income.

This bill is a natural and appropriate extension to the tax abatement for senior citizens who live in rent controlled or rent stabilized apartments. Many disabled veterans live on fixed incomes. These men and women deserve a decent standard of living. Those municipalities sensitive to disabled veterans' needs should have this enabling legislation.

PRIOR LEGISLATIVE HISTORY: This bill was previously introduced.

FISCAL IMPLICATIONS: None to the state.

EFFECTIVE DATE: This act shall take effect immediately; provided that the amendments to section 467-b of the real property tax law made by section one of this act shall be subject to the expiration and reversion of such section pursuant to section 17 of chapter 576 of the laws of 1974, as amended, when upon such date the provision of section two of this act shall take effect.


Text

STATE OF NEW YORK ________________________________________________________________________ 1307 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________
Introduced by Sen. STAVISKY -- read twice and ordered printed, and when printed to be committed to the Committee on Aging AN ACT to amend the real property tax law, in relation to authorizing a tax abatement for certain rental property occupied by disabled veter- ans THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph b of subdivision 3 of section 467-b of the real property tax law, as amended by section 1 of chapter 188 of the laws of 2005, is amended to read as follows: b. (1) for a dwelling unit where the head of the household qualifies as a person with a disability pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds the maximum income above which such head of the household would not be eligible to receive cash supplemental security income benefits under federal law during such tax year. (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A PERSON WITH A DISABILITY RECEIVING DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER- ANS AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATE- MENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER- AL LAW DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF THE HOUSE- HOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR MAY BE ADJUSTED BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR.
S 2. Paragraph b of subdivision 3 of section 467-b of the real proper- ty tax law, as amended by section 2 of chapter 188 of the laws of 2005, is amended to read as follows: b. (1) for a dwelling unit where the head of the household qualifies as a person with a disability pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds the maximum income at which such head of the household would not be eligible to receive cash supplemental security income benefits under federal law during such tax year. (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A PERSON WITH A DISABILITY RECEIVING DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER- ANS AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATE- MENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER- AL LAW DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF THE HOUSE- HOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR MAY BE ADJUSTED BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR. S 3. Paragraph m of subdivision 1 of section 467-c of the real proper- ty tax law, as added by chapter 188 of the laws of 2005, is amended to read as follows: m. "Person with a disability" means an individual who is currently receiving social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal social security act or disability pension or disability compensation benefits provided by the United States department of veterans affairs or those previously eligi- ble by virtue of receiving disability benefits under the supplemental security income program or the social security disability program and currently receiving medical assistance benefits based on determination of disability as provided in section three hundred sixty-six of the social services law and whose income for the current income tax year, together with the income of all members of such individual's household, does not exceed the maximum income at which such individual would be eligible to receive cash supplemental security income benefits under federal law during such tax year. PROVIDED, HOWEVER, FOR AN INDIVIDUAL WHO IS CURRENTLY RECEIVING DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS, INCOME FOR THE CURRENT INCOME TAX YEAR, TOGETHER WITH THE INCOME OF ALL MEMBERS OF SUCH INDIVIDUAL'S HOUSEHOLD, SHALL NOT EXCEED THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISA- BILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR. S 4. This act shall take effect immediately, provided that the amend- ments to section 467-b of the real property tax law made by section one of this act shall be subject to the expiration and reversion of such section pursuant to section 17 of chapter 576 of the laws of 1974, as amended, when upon such date the provisions of section two of this act shall take effect.

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