S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 5826--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              June 5, 2015
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be  committed  to  the  Committee  on  Aging  --  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 authorizing
  eligible surviving members of the household to apply for a transfer of
  the head of household's benefit under the SCRIE and DRIE programs

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  467-b of the real property tax law is amended by
adding a new subdivision 4-a to read as follows:
  4-A. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, WHERE
A HEAD OF HOUSEHOLD WHO HOLDS A CURRENT, VALID TAX ABATEMENT CERTIFICATE
DIES OR PERMANENTLY LEAVES THE HOUSEHOLD AS SPECIFIED IN  RULES  PROMUL-
GATED  BY THE ADMINISTRATIVE AGENCY, A SURVIVING MEMBER OF THE HOUSEHOLD
WHO IS ELIGIBLE UNDER THIS  SECTION  MAY  APPLY  TO  TRANSFER  THE  RENT
INCREASE  EXEMPTION  FROM THE DECEASED HEAD OF HOUSEHOLD INTO THEIR NAME
AND CONTINUE THE EXEMPTION AS THE NEW HEAD OF HOUSEHOLD. THE  OPTION  TO
TRANSFER  THE RENT INCREASE EXEMPTION SHALL BE AVAILABLE FOR A PERIOD OF
SIX MONTHS AFTER THE DEATH OF THE HEAD OF HOUSEHOLD OR NINETY DAYS AFTER
THE DATE OF NOTICE FROM THE ADMINISTRATIVE AGENCY INFORMING  THE  HOUSE-
HOLD THAT THE RENT INCREASE EXEMPTION BENEFIT HAS EXPIRED UPON THE DEATH
OF  THE HEAD OF HOUSEHOLD, WHICHEVER IS LATER. SUCH NOTICE SHALL INCLUDE
AN EXPLANATION OF THE PROCESS TO TRANSFER THE EXEMPTION TO  AN  ELIGIBLE
SURVIVING  HOUSEHOLD MEMBER AND THE TIME PERIOD TO DO SO, ACCOMPANIED BY
THE FORM NECESSARY TO TRANSFER THE EXEMPTION.
  S 2. Section 467-c of the real property tax law is amended by adding a
new subdivision 4-a to read as follows:
  4-A. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, WHERE
A HEAD OF HOUSEHOLD WHO HOLDS A CURRENT, VALID TAX ABATEMENT CERTIFICATE
DIES OR PERMANENTLY LEAVES THE HOUSEHOLD AS SPECIFIED IN  RULES  PROMUL-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10544-09-5
              

S. 5826--A                          2

GATED BY THE SUPERVISING AGENCY, A SURVIVING MEMBER OF THE HOUSEHOLD WHO
IS  ELIGIBLE  UNDER THIS SECTION MAY APPLY TO TRANSFER THE RENT INCREASE
EXEMPTION FROM THE DECEASED  HEAD  OF  HOUSEHOLD  INTO  THEIR  NAME  AND
CONTINUE  THE  EXEMPTION  AS  THE  NEW  HEAD OF HOUSEHOLD. THE OPTION TO
TRANSFER THE RENT INCREASE EXEMPTION SHALL BE AVAILABLE FOR A PERIOD  OF
SIX MONTHS AFTER THE DEATH OF THE HEAD OF HOUSEHOLD OR NINETY DAYS AFTER
THE  DATE  OF NOTICE FROM THE SUPERVISING AGENCY INFORMING THE HOUSEHOLD
THAT THE RENT INCREASE EXEMPTION BENEFIT HAS EXPIRED UPON THE  DEATH  OF
THE  HEAD OF HOUSEHOLD, WHICHEVER IS LATER. SUCH NOTICE SHALL INCLUDE AN
EXPLANATION OF THE PROCESS TO TRANSFER  THE  EXEMPTION  TO  AN  ELIGIBLE
SURVIVING  HOUSEHOLD MEMBER AND THE TIME PERIOD TO DO SO, ACCOMPANIED BY
THE FORM NECESSARY TO TRANSFER THE EXEMPTION.
  S 3. This act shall take effect immediately; provided however that the
amendments to section 467-b of the tax law made by section one  of  this
act  shall  survive  the  expiration  and  reversion  of such section as
provided in section 17 of chapter 576 of the laws of 1974, as amended.