Relates to assessment exemptions for living quarters for a parent or grandparent.
BILL NUMBER: S2746
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
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 seniors and the disabled as eligible for the property tax exemptions provided under this section for prohibiting an assessment increase for housing a parent or grandparent.
This legislation allows owners of residential property which is their principle place of residence to make changes to rent or house a senior or a disabled person without experiencing an increase in assessment.
PRIOR LEGISLATIVE HISTORY :
S.6918 - Local Government
FISCAL IMPLICATIONS :
None to the state.
EFFECTIVE DATE : Immediately.
STATE OF NEW YORK ________________________________________________________________________ 2746 2009-2010 Regular Sessions IN SENATE March 2, 2009 ___________Introduced by Sens. GOLDEN, PADAVAN -- 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, 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 state board for the county in which the proper- ty 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. S 2. Section 469 of the real property tax law is amended by adding a new subdivision 5-a to read as follows:EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00703-01-9 S. 2746 2
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 STATE BOARD 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.