S638-2011 - NY Senate Open Legislation - Relating to assessment exemptions for living quarters for a parent or grandparent

Relates to assessment exemptions for living quarters for a parent or grandparent.

Sponsor: GOLDEN / Co-sponsor(s): YOUNG
Law Section: Real Property Tax Law / Law: Amd S469, RPT L

S638-2011 Actions

May 7, 2012: referred to real property taxation
May 7, 2012: DELIVERED TO ASSEMBLY
May 7, 2012: PASSED SENATE
Apr 19, 2012: ADVANCED TO THIRD READING
Apr 18, 2012: 2ND REPORT CAL.
Apr 17, 2012: 1ST REPORT CAL.492
Jan 4, 2012: REFERRED TO AGING
Jan 4, 2012: returned to senate
Jan 4, 2012: died in assembly
May 3, 2011: referred to real property taxation
May 3, 2011: DELIVERED TO ASSEMBLY
May 3, 2011: PASSED SENATE
Jan 31, 2011: ADVANCED TO THIRD READING
Jan 25, 2011: 2ND REPORT CAL.
Jan 24, 2011: 1ST REPORT CAL.8
Jan 5, 2011: REFERRED TO AGING

S638-2011 Meetings

Aging: Jan 24, 2011, Aging: Apr 17, 2012

S638-2011 Calendars

S638-2011 Votes

VOTE: COMMITTEE VOTE: - Aging - Jan 24, 2011

Ayes (11): Golden, Ball, Farley, Grisanti, Robach, Zeldin, Diaz, Addabbo, Avella, Kruger, Stavisky
Ayes W/R (1): LaValle

VOTE: COMMITTEE VOTE: - Aging - Apr 17, 2012

Ayes (12): Ball, Farley, Golden, LaValle, Robach, Zeldin, Valesky, Diaz, Addabbo, Avella, Stavisky, Hassell-Thompson

VOTE: FLOOR VOTE: - May 7, 2012

Ayes (61): Adams, Addabbo, Alesi, Avella, Ball, Bonacic, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thompson, Huntley, 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-Cousins, Valesky, Young, Zeldin

S638-2011 Memo

BILL NUMBER:S638

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.

JUSTIFICATION:

This legislation allows owners of residential property which is their
principle place of residence to make changes in order to rent or house a
senior or a disabled person without experiencing an increase in
assessment.  Allowing seniors and persons with disabilities to
reside with family saves significant amounts of money that would be
passed on to taxpayers if these individuals had to move into State
subsidized facilities.

PRIOR LEGISLATIVE HISTORY:

S.6918 of 2008 - Local Government
S.2746 of 2010 - Advanced to Third Reading

FISCAL IMPLICATIONS:

None to the state.

EFFECTIVE DATE:

Immediately.

S638-2011 Text

 S T A T E   O F   N E W   Y O R K
 
                                           638
 2011-2012 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 5, 2011
 
 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, 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.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00991-01-1
        S. 638                              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 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.

S638-2011: Relating to assessment exemptions for living quarters for a parent or grandparent