Bill S18-2013

Includes in definition of income all sources after deduction of all medical and prescription drugs not reimbursed or paid by insurance

Excludes expenditures for medical care not covered by insurance from the definition of "income" for the purpose of a real property tax abatement for rent-controlled and rent regulated property occupied by senior citizens.

Details

Actions

  • Jan 8, 2014: REFERRED TO AGING
  • Jun 21, 2013: COMMITTED TO RULES
  • Jun 10, 2013: ADVANCED TO THIRD READING
  • Jun 5, 2013: 2ND REPORT CAL.
  • Jun 4, 2013: 1ST REPORT CAL.1041
  • Jan 9, 2013: REFERRED TO AGING

Votes

VOTE: COMMITTEE VOTE: - Aging - Jun 4, 2013
Ayes (8): Golden, Felder, Marchione, Valesky, Adams, Diaz, Avella, Stavisky
Ayes W/R (2): LaValle, Addabbo
Nays (1): Zeldin

Memo

BILL NUMBER:S18

TITLE OF BILL: An act to amend the real property tax law, in relation to excluding certain expenditures for medical care from the definition of "income" for the purpose of a tax abatement for rent-controlled and rent regulated property occupied by senior citizens

PURPOSE OR GENERAL IDEA OF BILL: Excludes certain medical expenses from the definition of "income" when determining eligibility for the Senior Citizen Rent Increase Exemption Program.

SUMMARY OF SPECIFIC PROVISIONS: Section 1 Amends the Real Property Tax Law, Section 467-b, subdivision 1 of paragraph c. Excludes all medical and prescription drug expenses not reimbursed or paid for by insurance, from the definition of "income" for the purpose of determining eligibility for the Senior Citizen Rent Increase Exemption (SCRIE) Program.

Section 2. Amends the Real Property Tax Law Section 467-c, subdivision 1, paragraph f. Excludes all medical and prescription drug expenses not reimbursed or paid for by insurance, from the definition of "income" for the purpose of determining eligibility for the Senior Citizen Rent Increase Exemption (SCRIE) Program.

Section 3. Effective Date

EXISTING LAW: Real Property Tax Law; Article 4-Exemptions; Title 2- Private Property; Section 467-b- Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities; and Section 467-c- Exemption for property owned by certain housing companies and occupied by senior citizens or persons with disabilities. Medical and prescription drug expenses are currently not included in the definition of income used to determine SCRIE eligibility.

JUSTIFICATION: For many senior citizens living on a fixed income, medical treatment and prescription drug costs not covered by insurance represents a financial burden that affects their standard of living. With the cost of living constantly rising, it is important that new and innovative approaches be explored in regard to providing assistance to this population. It is the intent of this legislation to provide such assistance by enabling more seniors to be eligible for SCRIE.

PRIOR LEGISLATIVE HISTORY: 2012: S.500 - Referred to Housing, Construction and Community Development/A.758 - Referred to Aging 2011: S.500 - Discharged from Aging and Committed to Housing, Construction and Community Development/A.758 - Reported,

Referred to Ways and Means 2010: S.6685 - Reported and Committed to Finance/A.9516 Passed Assembly 2009: S.2210 - Passed Senate/A.1800 - Passed Senate/Veto 12 2007-08: A.10045 - Passed Assembly 2005-06: A.2242 - Passed Assembly

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately, provided that the amendment to paragraph c of subdivision 1 of section 467-b of the real property tax law, made by section one of this act, shall not affect the expiration of such section and shall be deemed to expire therewith.


Text

STATE OF NEW YORK ________________________________________________________________________ 18 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________
Introduced by Sen. DIAZ -- 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 excluding certain expenditures for medical care from the definition of "income" for the purpose of a tax abatement for rent-controlled and rent regu- lated property occupied by senior citizens THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph c of subdivision 1 of section 467-b of the real property tax law, as amended by chapter 500 of the laws of 2001, is amended to read as follows: c. "Income" means income from all sources after deduction of all income and social security taxes and includes social security and retirement benefits, supplemental security income and additional state payments, public assistance benefits, interest, dividends, net rental income, salary or earnings, and net income from self-employment, but shall not include gifts or inheritances, payments made to individuals because of their status as victims of Nazi persecution, as defined in P.L. 103-286, or increases in benefits accorded pursuant to the social security act or a public or private pension paid to any member of the household which increase, in any given year, does not exceed the consum- er price index (all items United States city average) for such year which take effect after the date of eligibility of head of the household receiving benefits hereunder whether received by the head of the house- hold or any other member of the household AND ANY SUCH INCOME SHALL BE OFFSET BY ALL MEDICAL AND PRESCRIPTION DRUG EXPENSES ACTUALLY PAID WHICH WERE NOT REIMBURSED OR PAID FOR BY INSURANCE, IF THE GOVERNING BOARD OF A MUNICIPALITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR;
S 2. Paragraph f of subdivision 1 of section 467-c of the real proper- ty tax law, as amended by chapter 500 of the laws of 2001, is amended to read as follows: f. "Income" means income received by the eligible head of the house- hold combined with the income of all other members of the household from all sources after deduction of all income and social security taxes and includes without limitation, social security and retirement benefits, supplemental security income and additional state payments, public assistance benefits, interest, dividends, net rental income, salary and earnings, and net income from self employment, but shall not include gifts or inheritances, payments made to individuals because of their status as victims of Nazi persecution as defined in P.L. 103-286, nor increases in benefits accorded pursuant to the social security act or a public or private pension paid to any member of the household which increase, in any given year, does not exceed the consumer price index (all items United States city average) for such year which take effect after the eligibility date of an eligible head of the household receiv- ing benefits hereunder whether received by the eligible head of the household or any other member of the household AND ANY SUCH INCOME SHALL BE OFFSET BY ALL MEDICAL AND PRESCRIPTION DRUG EXPENSES ACTUALLY PAID WHICH WERE NOT REIMBURSED OR PAID FOR BY INSURANCE, IF THE GOVERN- ING BOARD OF A MUNICIPALITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. When the eligible head of the household has retired on or after the commencement of the taxable period and prior to the date of making an application for a rent increase exemption order/tax abatement certificate pursuant to this section, such person's income shall be adjusted by excluding salary or earnings and projecting such person's retirement income over the entire taxable period. S 3. This act shall take effect immediately, provided that the amend- ment to paragraph c of subdivision 1 of section 467-b of the real prop- erty tax law, made by section one of this act, shall not affect the expiration of such section and shall be deemed to expire therewith.

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