Increases maximum income eligibility levels for real property tax exemptions for seniors.
Ayes (12): Ball, Farley, Golden, LaValle, Robach, Zeldin, Valesky, Diaz, Addabbo, Avella, Kruger, Stavisky
Ayes (11): Ball, Farley, Golden, LaValle, Robach, Zeldin, Valesky, Addabbo, Avella, Stavisky, Hassell-Thompson
Excused (1): Diaz
Ayes (60): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, Krueger, Lanza, Larkin, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, O'Mara, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Storobin, Valesky, Young, Zeldin
Excused (2): Espaillat, Huntley
BILL NUMBER:S2212A
TITLE OF BILL: An act to amend the real property tax law, in relation to increasing maximum income eligibility levels for real property tax exemptions for seniors
PURPOSE OR GENERAL IDEA OF THE BILL: To increase the local option income levels for a senior citizen partial exemption from real property taxes gradually, over a five year period.
SUMMARY OF PROVISIONS: This bill amends section 467 of the real property tax law, to allow an increase at local option in the senior income levels eligible for sliding scale partial tax exemptions, as follows:
On and after July 1, 2013, the largest partial exemption (45%) would be the allowable income for the complete exemption plus $1,250, and the smallest (5%) would be income plus $10,500.
On and after July 1, 2014, the largest partial exemption (45%) would be the allowable income for the complete exemption plus $1,500, and the smallest (5%) would be income plus $12,600.
On and after July 1, 2015, the largest partial exemption (45%) would be the allowable income for the complete exemption plus $1,750, and the smallest (5%) would be income plus $14,750.
On and after July 1, 2016, the largest partial exemption (45%) would be the allowable income for the complete exemption plus $2,000, and the smallest (5%) would be income plus $16,800.
JUSTIFICATION: The full senior RPT exemption, of 50%, was amended last year to gradually increase the schedule from what was then the current amount of $25,000 to $29,000 by July 1, 2009. The partial exemption income levels have not been changed since 1994 and 1995. The schedule in this measure gradually increases the partial exemption, always at local option, over a five year period, at percentage levels that are even through the partial exemption schedule.
LEGISLATIVE HISTORY: S.2818A: 2007-08 - Referred to Aging, Passed Senate S.2022: 2009-10 - Referred to Aging
FISCAL IMPLICATIONS: None to the state.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK ________________________________________________________________________ 2212--A 2011-2012 Regular Sessions IN SENATE January 18, 2011 ___________Introduced by Sens. GOLDEN, AVELLA, DeFRANCISCO, FUSCHILLO, GRIFFO, JOHNSON, KENNEDY, LARKIN, LIBOUS, RANZENHOFER, SALAND, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Aging -- recommitted to the Committee on Aging in accord- ance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the real property tax law, in relation to increasing maximum income eligibility levels for real property tax exemptions for seniors THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraphs (c) and (d) of subdivision 1 of section 467 of the real property tax law are relettered paragraphs (g) and (h) and four new paragraphs (c), (d), (e) and (f) are added to read as follows: (C) ON AND AFTER JULY FIRST, TWO THOUSAND THIRTEEN, (1) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO PARAGRAPH (A) OF THIS SUBDI- VISION MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVI- SION THREE OF THIS SECTION (REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION MORE THAN (M) BUT LESS THAN (M+ $1,250) 45 PER CENTUM (M+ $1,250 OR MORE) BUT LESS THAN (M+ $2,500) 40 PER CENTUM (M+ $2,500 OR MORE) BUT LESS THAN (M+ $3,750) 35 PER CENTUM (M+ $3,750 OR MORE) BUT LESS THAN (M+ $4,875) 30 PER CENTUMEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04956-04-2 S. 2212--A 2
(M+ $4,875 OR MORE) BUT LESS THAN (M+ $6,000) 25 PER CENTUM (M+ $6,000 OR MORE) BUT LESS THAN (M+ $7,125) 20 PER CENTUM (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR- AGRAPH ONE OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HERE- INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR- AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION (M+ $7,125 OR MORE) BUT LESS THAN (M+ $8,250) 15 PER CENTUM (M+ $8,250 OR MORE) BUT LESS THAN (M+ $9,375) 10 PER CENTUM (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR- AGRAPHS ONE AND TWO OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPO- RATION AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION (M+ $9,375 OR MORE) BUT LESS THAN (M+ $10,500) 5 PER CENTUM (D) ON AND AFTER JULY FIRST, TWO THOUSAND FOURTEEN, (1) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO PARAGRAPH (A) OF THIS SUBDI- VISION MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVI- SION THREE OF THIS SECTION (REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION MORE THAN (M) BUT 45 PER CENTUM LESS THAN (M+ $1,500) (M+ $1,500 OR MORE) BUT 40 PER CENTUM LESS THAN (M+ $3,000) (M+ $3,000 OR MORE) BUT LESS THAN (M+ $4,500) 35 PER CENTUM (M+ $4,500 OR MORE) BUT LESS THAN (M+ $5,850) 30 PER CENTUM (M+ $5,850 OR MORE) BUT LESS THAN (M+ $7,200) 25 PER CENTUMS. 2212--A 3
(M+ $7,200 OR MORE) BUT LESS THAN (M+ $8,550) 20 PER CENTUM (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR- AGRAPH ONE OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HERE- INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR- AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION (M+ $8,550 OR MORE) BUT LESS THAN (M+ $9,900) 15 PER CENTUM (M+ $9,900 OR MORE) BUT LESS THAN (M+ $11,250) 10 PER CENTUM (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR- AGRAPHS ONE AND TWO OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPO- RATION AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION (M+ $11,250 OR MORE) BUT LESS THAN (M+ $12,600) 5 PER CENTUM (E) ON AND AFTER JULY FIRST, TWO THOUSAND FIFTEEN, (1) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO PARAGRAPH (A) OF THIS SUBDI- VISION MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVI- SION THREE OF THIS SECTION (REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION MORE THAN (M) BUT LESS THAN (M+ $1,750) 45 PER CENTUM (M+ $1,750 OR MORE) BUT LESS THAN (M+ $3,500) 40 PER CENTUM (M+ $3,500 OR MORE) BUT LESS THAN (M+ $5,250) 35 PER CENTUM (M+ $5,250 OR MORE) BUT LESS THAN (M+ $6,825) 30 PER CENTUM (M+ $6,825 OR MORE) BUT LESS THAN (M+ $8,400) 25 PER CENTUM (M+ $8,400 OR MORE) BUT LESS THAN (M+ $9,975) 20 PER CENTUMS. 2212--A 4
(2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR- AGRAPH ONE OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HERE- INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR- AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION (M+ $9,975 OR MORE) BUT LESS THAN (M+ $11,550) 15 PER CENTUM (M+ $11,550 OR MORE) BUT LESS THAN (M+ $13,125) 10 PER CENTUM (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR- AGRAPHS ONE AND TWO OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPO- RATION AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION (M+ $13,125 OR MORE) BUT LESS THAN (M+ $14,700) 5 PER CENTUM (F) ON AND AFTER JULY FIRST, TWO THOUSAND SIXTEEN, (1) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO PARAGRAPH (A) OF THIS SUBDI- VISION MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVI- SION THREE OF THIS SECTION (REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION MORE THAN (M) BUT LESS THAN (M+ $2,000) 45 PER CENTUM (M+ $2,000 OR MORE) BUT LESS THAN (M+ $4,000) 40 PER CENTUM (M+ $4,000 OR MORE) BUT LESS THAN (M+ $6,000) 35 PER CENTUM (M+ $6,000 OR MORE) BUT LESS THAN (M+ $7,800) 30 PER CENTUM (M+ $7,800 OR MORE) BUT LESS THAN (M+ $9,600) 25 PER CENTUM (M+ $9,600 OR MORE) BUT LESS THAN (M+ $11,400) 20 PER CENTUM (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR- AGRAPH ONE OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HERE-S. 2212--A 5
INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR- AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION (M+ $11,400 OR MORE) BUT LESS THAN (M+ $13,200) 15 PER CENTUM (M+ $13,200 OR MORE) BUT LESS THAN (M+ $15,000) 10 PER CENTUM (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR- AGRAPHS ONE AND TWO OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPO- RATION AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE: ANNUAL INCOME PERCENTAGE ASSESSED VALUATION EXEMPT FROM TAXATION (M+ $15,000 OR MORE) BUT LESS THAN (M+ $16,800) 5 PER CENTUM S 2. This act shall take effect immediately.
This content is licensed under Creative Commons BY-NC-ND 3.0. Permissions beyond the scope of this license are available here.
The software and services provided under this site are offered under the BSD License and the GPL v3 License.
Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that links to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.
By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Discuss!