S1307-2013 - NY Senate Open Legislation - 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.

Sponsor: STAVISKY / Co-sponsor(s): ADAMS
Law Section: Real Property Tax Law / Law: Amd SS467-b & 467-c, RPT L

S1307-2013 Actions

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

S1307-2013 Meetings

Aging: Feb 28, 2013

S1307-2013 Calendars

S1307-2013 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

S1307-2013 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, ordi-
nance, 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 sensi-
tive 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.

S1307-2013 Text

 S T A T E   O F   N E W   Y O R K
 
                                          1307
 2013-2014 Regular Sessions
 I N  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.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04194-01-3
        S. 1307                             2
 

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.

S1307-2013: Authorizes a tax abatement for certain real property occupied by disabled veterans