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

                                  5212

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 14, 2011
                               ___________

Introduced by M. of A. KATZ, McLAUGHLIN, SALADINO, RAIA, MOLINARO, STEV-
  ENSON  --  Multi-Sponsored  by  --  M.  of  A. THIELE -- read once and
  referred to the Committee on Aging

AN ACT to amend the real property tax law, in relation to  freezing  the
  taxes  on real property owned and occupied by persons sixty-five years
  of age or older, or disabled

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

  Section  1.  The  real  property  tax  law  is amended by adding a new
section 467-g to read as follows:
  S 467-G. REAL PROPERTY TAXATION APPLICABLE  TO  RESIDENCES  OWNED  AND
OCCUPIED  BY  PERSONS  WHO ARE SIXTY-FIVE YEARS OF AGE OR OLDER OR DISA-
BLED.  1.  THE GOVERNING BOARD OF A  MUNICIPALITY  OR  SCHOOL  DISTRICT,
AFTER  A  PUBLIC HEARING, MAY  IN THE EVENT IT HAS NOT ADOPTED ANY OTHER
CURRENTLY EFFECTIVE REAL PROPERTY TAX EXEMPTION METHOD AND FOR  ONLY  SO
LONG AS IT DOES NOT ADOPT ANY OTHER REAL PROPERTY TAX EXEMPTION, ADOPT A
LOCAL LAW, ORDINANCE OR, IN THE CASE OF A SCHOOL DISTRICT, A RESOLUTION,
TO THE EFFECT THAT TAXES PAID ON REAL PROPERTY OWNED AND OCCUPIED BY ONE
OR  MORE  PERSONS,  ONE OF WHOM IS (I) SIXTY-FIVE YEARS OF AGE OR OLDER,
AND ONE OR BOTH OF WHOM ARE RETIRED, OR (II) DISABLED,  AND  NEITHER  OF
WHOM  ARE  CURRENTLY  PARTICIPATING  IN  ANY  OTHER  REAL  PROPERTY  TAX
EXEMPTION  PROGRAM  SHALL  NOT  BE  INCREASED  DURING  SUCCEEDING  YEARS
PROVIDED:
  (A)  THE COMBINED ANNUAL INCOME OF THE OWNER OR THE COMBINED INCOME OF
THE OCCUPANTS OF THE REAL PROPERTY SHALL NOT EXCEED  THE  SUM  OF  FORTY
THOUSAND DOLLARS.
  (B) THE REAL PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES.
  (C)  THE  REAL  PROPERTY IS OCCUPIED IN WHOLE OR IN PART BY THE PERSON
SIXTY-FIVE YEARS OF AGE OR OLDER.
  2.  TO QUALIFY AS DISABLED FOR THE PURPOSES OF THIS SECTION, AN  INDI-
VIDUAL  SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM A PHYSI-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07999-01-1
              

A. 5212                             2

CIAN 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 OR MENTAL IMPAIRMENT WHICH SUBSTANTIALLY  LIMITS  ONE
OR MORE OF SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, EXCEPT THAT AN INDI-
VIDUAL  WHO HAS OBTAINED A CERTIFICATE FROM THE STATE COMMISSION FOR THE
BLIND AND VISUALLY HANDICAPPED STATING THAT SUCH INDIVIDUAL  IS  LEGALLY
BLIND  MAY  SUBMIT  SUCH  CERTIFICATE IN LIEU OF A PHYSICIAN'S CERTIFIED
STATEMENT.
  S 2. This act shall take effect immediately, provided,  however,  that
the provisions of this act shall be applicable to qualified real proper-
ty  tax  paying  retirees in a municipality or school district only upon
the passage of a local law, ordinance or resolution by such municipality
or school district pursuant to section 467-g of the  real  property  tax
law.