Bill S6674-2013

Relates to certain certification required for eligibility for the real property tax exemption for persons with disabilities and limited incomes

Relates to certain certification required for eligibility for the real property tax exemption for persons with disabilities and limited incomes.

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  • Feb 26, 2014: REFERRED TO LOCAL GOVERNMENT

Memo

BILL NUMBER:S6674

TITLE OF BILL: An act to amend the real property tax law, in relation to the real property tax exemption for persons with disabilities and limited incomes

PURPOSE OR GENERAL IDEA OF BILL: A technical correction to resolve a situation contrary to the intent of RPTL section 459-C whereby a person who is actually disabled and otherwise able to provide medical certification of such status, may nonetheless be prevented from obtaining certain tax benefits, as intended by the legislature, due to a technical provision in the statute requiring the production of an award letter from the Social Security Administration (SSA).

This bill would eliminate the tie between the definition of "a person with a disability" for the purpose of RPTL 459-C and the requirement of award letters from federal benefits programs, in the limited instance where an applicant is unable to obtain such a letter due solely to a lack of sufficient work credits to qualify for SSDI, where such individual would otherwise have met the SSA's definition of disabled.

SUMMARY OF SPECIFIC PROVISIONS: Section one amends section 459-C 2. (b)(i) of the Real Property Tax Law.

Section two sets the effective date.

JUSTIFICATION: RPTL 459-C utilizes the Social Security Administration's certification of a "person with a disability" by means of the issuance of an award letter as one of the conditions to be met in order to qualify for certain real property tax abatements. However, in the case where a disabled person has never been able to work or has become permanently disabled prior to having been able to meet the SSA's minimum work credit threshold, the SSA will not issue the award letter required by RPTL 459-C regardless of the individual's legitimate medical condition, since that individual would not technically qualify for SSDI benefits due to a lack of work credits.This situation can leave a genuinely disabled individual unable to avail himself or herself of the benefits intended by the legislature. This bill would rectify that unintended negative consequence.

PRIOR LEGISLATIVE HISTORY: This is a new bill.

FISCAL IMPLICATIONS: Unknown.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 6674 IN SENATE February 26, 2014 ___________
Introduced by Sen. MARTINS -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to the real prop- erty tax exemption for persons with disabilities and limited incomes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (i) of paragraph (b) of subdivision 2 of section 459-c of the real property tax law, as amended by chapter 265 of the laws of 2013, is amended to read as follows: (i) is certified to receive social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal Social Security Act, or IF SUCH PERSON IS UNABLE TO OBTAIN SUCH CERTIF- ICATION DUE TO A LACK OF SUFFICIENT WORK CREDITS TO QUALIFY FOR SSDI BENEFITS, A DENIAL OR DISAPPROVAL LETTER OR NOTICE OF DISAPPROVED CLAIM FROM THE SOCIAL SECURITY ADMINISTRATION (SSA) TOGETHER WITH A MEDICAL CERTIFICATION OF THE INDIVIDUAL'S QUALIFYING DISABILITY PREPARED BY A DULY LICENSED PHYSICIAN SHALL BE DEEMED SUFFICIENT IN LIEU OF AN SSA CERTIFICATION, OR S 2. The closing paragraph of subdivision 2 of section 459-c of the real property tax law, as amended by chapter 265 of the laws of 2013, is amended to read as follows: An award letter from the Social Security Administration or the Rail- road Retirement Board, or a certificate from the state commission for the blind, or an award letter from the United States Postal Service, or an award letter from the United States department of veterans affairs shall be submitted as proof of disability. IF A PERSON IS UNABLE TO OBTAIN AN AWARD LETTER FROM THE SOCIAL SECURITY ADMINISTRATION DUE TO INSUFFICIENT WORK CREDITS TO QUALIFY FOR SSDI, A DENIAL OR DISAPPROVAL LETTER OR NOTICE OF DISAPPROVED CLAIM FROM THE SOCIAL SECURITY ADMINIS- TRATION TOGETHER WITH A MEDICAL CERTIFICATION OF THE INDIVIDUAL'S QUALI- FYING DISABILITY PREPARED BY A DULY LICENSED PHYSICIAN SHALL BE DEEMED SUFFICIENT IN LIEU OF AN AWARD LETTER FROM THE SOCIAL SECURITY ADMINIS- TRATION. S 3. This act shall take effect immediately.

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