Relates to assessment exemptions for living quarters for a parent or grandparent.
Ayes (61): Adams, Addabbo, Avella, Ball, Bonacic, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Espaillat, Farley, Felder, Flanagan, Fuschillo, Gallivan, Gianaris, Gipson, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Tkaczyk, Valesky, Young, Zeldin
Excused (2): O'Mara, Parker
TITLE OF BILL: An act to amend the real property tax law, in relation to assessment exemptions for living quarters for a parent or grandparent
PURPOSE: The purpose of this bill is provide greater protection to the elderly and achieve savings in State expenditures for the elderly by expanding the scope of the property tax exemption for house alterations made for the purpose of housing a senior or disabled person.
SUMMARY OF PROVISIONS: Amends subdivisions one and three of section 469 of the real property tax law, and adds a new subdivision 5-a, to add non-relative seniors and disabled individuals as eligible for the property tax exemptions provided under this section for prohibiting an assessment increase for housing a parent or grandparent.
EXISTING LAW: The tax exemption provided in subdivisions one and three of section 469 of the real property tax law is only available where the elderly individual for whom accommodation is made is a parent or grandparent of the homeowner claiming the exemption. Current law also does not extend these exemptions to accommodations made to house disabled individuals.
JUSTIFICATION: This legislation broadens the scope of provisions allowing owners of residential property which is their principle place of residence to make changes in order to house a senior without experiencing an increase in assessment. Current law limits this exemption to alterations made to house a parent or grandparent, while no exemption is made at all for disabled individuals. This bill would expand the class of eligible persons to include non-relatives over 62 and persons with disabilities. Allowing non-relative seniors and persons with disabilities to reside at home-whether with family or friends-saves significant amounts of money that would otherwise be passed on to taxpayers if these individuals had to move into State subsidized facilities.
S.6918 of 2008 - Local Government S.2746 of 2010 - Advanced to Third Reading S.638 of 2011 - Passed Senate 05/07/12
FISCAL IMPLICATIONS: None to the state.
LOCAL FISCAL IMPLICATIONS:
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 2169 2013-2014 Regular Sessions IN SENATE January 14, 2013 ___________Introduced by Sen. GOLDEN -- 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 assessment exemptions for living quarters for a parent or grandparent THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivisions 1 and 3 of section 469 of the real property tax law, as added by chapter 377 of the laws of 2000, subdivision 1 as further amended by subdivision (b) of section 1 of part W of chapter 56 of the laws of 2010, are amended to read as follows: 1. A county, city, town, village or school district acting through its local legislative body is hereby authorized and empowered to adopt and amend local laws, or resolutions in the case of school districts, to provide for an exemption from taxation to the extent of any increase in assessed value of residential property resulting from the construction or reconstruction of such property for the purpose of providing living quarters for a parent or grandparent, who is sixty-two years of age or older, OR ANOTHER ELIGIBLE PERSON, AS DEFINED IN SUBDIVISION FIVE-A OF THIS SECTION. Such exemption shall not exceed (a) the increase in assessed value resulting from construction or reconstruction of such property, or (b) twenty percent of the total assessed value of such property as improved, or (c) twenty percent of the median sale price of residential property as reported in the most recent sales statistical summary published by the commissioner for the county in which the prop- erty is located, whichever is less. 3. Such exemption shall be applicable only to construction or recon- struction which occurred subsequent to the effective date of this section and shall only apply during taxable years during which at least one such parent
[or], grandparent OR ELIGIBLE PERSON maintains a primary place of residence in such living quarters.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03871-03-3 S. 2169 2
S 2. Section 469 of the real property tax law is amended by adding a new subdivision 5-a to read as follows: 5-A. FOR THE PURPOSES OF THIS SECTION, THE TERM "ELIGIBLE PERSON" SHALL BE DEEMED TO INCLUDE AN INDIVIDUAL WHO IS SIXTY-TWO YEARS OF AGE OR OLDER, OR ONE OR MORE INDIVIDUALS, INCLUDING A HUSBAND AND WIFE OR SIBLINGS (WHETHER RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR ADOPTION), ONE OF WHOM IS SIXTY-TWO YEARS OF AGE OR OLDER, OR A PERSON WITH A DISA- BILITY. TO QUALIFY AS A PERSON WITH A DISABILITY FOR THE PURPOSES OF THIS SECTION, AN INDIVIDUAL SHALL SUBMIT TO THE APPROPRIATE ASSESSOR PROOF THAT HE OR SHE IS CURRENTLY RECEIVING SOCIAL SECURITY DISABILITY INSURANCE OR SUPPLEMENTAL SECURITY INCOME 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 ELIGIBLE 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, OR A CERTIFIED STATEMENT FROM A PHYSICIAN LICENSED TO PRACTICE IN THE STATE ON A FORM PRESCRIBED AND MADE AVAILABLE BY THE COMMISSIONER WHICH STATES THAT THE INDIVIDUAL HAS A PERMANENT PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR MORE OF SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, OR A CERTIFICATE FROM THE STATE COMMISSION FOR THE BLIND AND VISUALLY HANDICAPPED STATING THAT SUCH INDIVIDUAL IS LEGALLY BLIND. S 3. This act shall take effect immediately.