Bill S3153-2013

Relates to providing a rent increase exemption to persons with disabilities

Includes persons with disabilities (defined) within the definition of head of household for purposes of making them eligible for the senior citizens' tax abatement for rent-controlled and rent-regulated property.

Details

Actions

  • Jan 8, 2014: REFERRED TO AGING
  • Jan 30, 2013: REFERRED TO AGING

Memo

BILL NUMBER:S3153

TITLE OF BILL: An act to amend the real property tax law, in relation to providing a rent increase exemption to persons with disabilities

PURPOSE OR GENERAL IDEA OF BILL: To simplify the application process for the Disability Rent Increase Exemption (DRIE) program by providing for an income limit similar to that currently used for the Senior Citizen Rent Increase Exemption (SCRIE) program.

SUMMARY OF SPECIFIC PROVISIONS: Amends § 457-b and § 467-c of the Real Property Tax law to provide that:

* the DRIE income limit for persons who receive either Social Security Disability Insurance (SSDI) or disability-related Medicaid is the same as the income limit for SCRIE applicants; and

* the DRIE eligibility criteria for disabled veterans is categorical eligibility based on receipt of benefits from the Veteran's Administration if they meet the other criteria for eligibility (must live in a rent regulated apartment and pay one-third or more of their income for rent);

* the eligibility criteria for individuals who receive Supplemental Security Income (SSI), and do not fit into either of the previous categories, is unchanged.

The bill also specifies that this expansion of DRIE eligibility is a local option so that a locality is not required to implement this enhanced eligibility if they choose not to do so. However, this legislation would permit any locality to adopt this enhanced eligibility including localities in which a DRIE program already exists.

JUSTIFICATION: In 2005, the Legislature acted to expand the SCRIE program to disabled New Yorkers. SCRIE freezes rents for seniors living in rent-regulated housing with incomes below $29,000 per year who pay one-third or more of their income for-rent. Landlords are compensated for the full amount of the foregone rent through refundable real property tax abatements. Starting October 10, 2005, disabled New Yorkers became eligible for the new benefit, commonly referred to as DRIE. The DRIE program is designed to work the same way as SCRIE, however the income limits for DRIE vary making it difficult for consumers to know if they meet the eligibility criteria.

While the SCRIE program uses an income limit regardless of household size (recently increased to $29,000), the DRIE program income limit varies depending on household size. In addition, the current DRIE application process is more complex as applicants must factor in impairment related work expenses (IRWES), or blind work expenses (BWEs)- in order to determine their income. Such expenses include attendant care, transportation, medical devices, prostheses, work-related equipment and

assistants, residential modifications, medications and medical services, diagnostic procedures, and non-medical appliances and devices. Under this legislation, applicants would no longer need to determine these expenses.

This legislation also simplifies the application process by allowing disabled veterans, provided they meet any of the eligibility criteria, to be categorically eligible just as 851 recipients are now. While 94t of disabled veterans are already eligible for the program, the remaining 6%- that will become eligible by this legislation are those which are severely disabled and therefore receive higher disability compensation.

LEGISLATIVE HISTORY: 2012: A.8625 Referred to Aging; S.398 Referred to Aging 2010: A.1062-A Reported to Ways and Means; S.3539-A Passed Senate 2009: A.1062-A Referred to Aging; S.3539 Ordered to Third Reading 2008: A.7244 Passed Assembly; S.1681 Referred to Aging 2007: A.7244 Passed Assembly; S.1681 Referred to Aging 2006: A.8972-A Passed Assembly; S.5802-B Referred to Rules 2005: A.8972 Referred to Aging; S.5802-A Referred to Rules

FISCAL IMPLICATIONS: Negligible.

EFFECTIVE DATE: This act shall take effect on the one hundred twentieth day after it shall have become a law; 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 provisions of section two of this act shall take effect.


Text

STATE OF NEW YORK ________________________________________________________________________ 3153 2013-2014 Regular Sessions IN SENATE January 30, 2013 ___________
Introduced by Sens. KRUEGER, ADDABBO, MONTGOMERY, PERKINS, SERRANO -- 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 providing a rent increase exemption to persons with disabilities THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraphs a and 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, paragraph a as separately amended by chapter 205 of the laws of 2005, are amended to read as follows: a. for a dwelling unit where the head of the household is a person sixty-two years of age or older, OR IS A PERSON WITH A DISABILITY RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR CURRENTLY RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION OF DISABIL- ITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL SERVICES LAW AS DEFINED IN SUBDIVISION FIVE OF THIS SECTION, no tax abatement shall be granted if the combined income of all members of the household for the income tax year immediately preceding the date of making application exceeds four thousand dollars, or such other sum not more than twenty-five thousand dollars beginning July first, two thou- sand five, twenty-six thousand dollars beginning July first, two thou- sand six, twenty-seven thousand dollars beginning July first, two thou- sand seven, twenty-eight thousand dollars beginning July first, two thousand eight, and twenty-nine thousand dollars beginning July first, two thousand nine, as may be provided by the local law, ordinance or resolution adopted pursuant to this section, provided that when the head of the household 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.
b. (1) for a dwelling unit where the head of the household qualifies as a person with a disability RECEIVING SUPPLEMENTAL SECURITY INCOME (SSI) BENEFITS UNDER THE FEDERAL SOCIAL SECURITY ACT pursuant to subdi- vision 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 house- hold would not be eligible to receive cash supplemental security income benefits under federal law during such tax year. PROVIDED THAT WHEN THE HEAD OF THE HOUSEHOLD 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. (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 2. Paragraphs a and b of subdivision 3 of section 467-b of the real property tax law, as amended by section 2 of chapter 188 of the laws of 2005, are amended to read as follows: a. for a dwelling unit where the head of the household is a person sixty-two years of age or older, OR IS A PERSON WITH A DISABILITY RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR CURRENTLY RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION OF DISABIL- ITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL SERVICES LAW AS DEFINED IN SUBDIVISION FIVE OF THIS SECTION, no tax abatement shall be granted if the combined income of all members of the household for the income tax year immediately preceding the date of making application exceeds three thousand dollars, or such other sum not more than five thousand dollars as may be provided by the local law, ordinance or resolution adopted pursuant to this section, provided that when the head of the household retires before the commencement of such year and the date of filing the application, the income for such year may be adjusted by excluding salary or earnings and projecting his retirement income over the entire period of such year. b. (1) for a dwelling unit where the head of the household qualifies as a person with a disability RECEIVING SUPPLEMENTAL SECURITY INCOME (SSI) BENEFITS UNDER THE FEDERAL SOCIAL SECURITY ACT pursuant to subdi- vision 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 bene- fits under federal law during such tax year. PROVIDED THAT WHEN THE HEAD OF THE HOUSEHOLD 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.
(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 d of subdivision 1 of section 467-c of the real proper- ty tax law, as separately amended by chapters 188 and 205 of the laws of 2005, is amended to read as follows: d. "Eligible head of the household" means (1) a person or his or her spouse who is sixty-two years of age or older, OR IS A PERSON WITH A DISABILITY RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR CURRENTLY RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION OF DISABILITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL SERVICES LAW AS DEFINED IN SUBDIVISION FIVE OF THIS SECTION, and is entitled to the possession or to the use and occupancy of a dwelling unit, provided, however, with respect to a dwelling which was subject to a mortgage insured or initially insured by the federal government pursu- ant to section two hundred thirteen of the National Housing Act, as amended "eligible head of the household" shall be limited to that person or his or her spouse who was entitled to possession or the use and occu- pancy of such dwelling unit at the time of termination of such mortgage, and whose income when combined with the income of all other members of the household, does not exceed six thousand five hundred dollars for the taxable period, or such other sum not less than sixty-five hundred dollars nor more than twenty-five thousand dollars beginning July first, two thousand five, twenty-six thousand dollars beginning July first, two thousand six, twenty-seven thousand dollars beginning July first, two thousand seven, twenty-eight thousand dollars beginning July first, two thousand eight, and twenty-nine thousand dollars beginning July first, two thousand nine, as may be provided by local law; or (2) a person with a disability as defined in this subdivision. S 4. 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]. PROVIDED, HOWEVER, FOR AN INDIVIDUAL WHO IS CURRENTLY RECEIVING SUPPLEMENTAL SECURITY INCOME (SSI) BENEFITS, income for the current income tax year, together with the income of all members of such individual's household, [does] SHALL 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, FURTHER, FOR AN INDIVIDUAL WHO IS CURRENTLY RECEIV- ING 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 INDI- VIDUAL'S HOUSEHOLD, SHALL NOT EXCEED THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISABILITY PENSION OR DISA- BILITY COMPENSATION BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR. S 5. This act shall take effect on the one hundred twentieth day after it shall have become a law, 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 provisions of section two of this act shall take effect.

Comments

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 link 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!

blog comments powered by Disqus