S. 4007 2 A. 5636
FOR FEDERAL INCOME TAX PURPOSES, OR WHICH WOULD BE REPORTED AS ADJUSTED
GROSS INCOME IF A FEDERAL INCOME TAX RETURN WERE REQUIRED TO BE FILED,
WITH THE MODIFICATIONS IN SUBSECTION (B) OF SECTION SIX HUNDRED TWELVE
OF THIS ARTICLE BUT WITHOUT THE MODIFICATIONS IN SUBSECTION (C) OF SUCH
SECTION, PLUS ANY PORTION OF THE GAIN FROM THE SALE OR EXCHANGE OF PROP-
ERTY OTHERWISE EXCLUDED FROM SUCH AMOUNT; EARNED INCOME FROM SOURCES
WITHOUT THE UNITED STATES EXCLUDABLE FROM FEDERAL GROSS INCOME BY
SECTION NINE HUNDRED ELEVEN OF THE INTERNAL REVENUE CODE; SUPPORT MONEY
NOT INCLUDED IN ADJUSTED GROSS INCOME; NONTAXABLE STRIKE BENEFITS;
SUPPLEMENTAL SECURITY INCOME PAYMENTS; THE GROSS AMOUNT OF ANY PENSION
OR ANNUITY BENEFITS TO THE EXTENT NOT INCLUDED IN SUCH ADJUSTED GROSS
INCOME (INCLUDING, BUT NOT LIMITED TO, RAILROAD RETIREMENT BENEFITS AND
ALL PAYMENTS RECEIVED UNDER THE FEDERAL SOCIAL SECURITY ACT AND VETER-
ANS' DISABILITY PENSIONS); DISABILITY BENEFITS EXCLUDABLE FROM SUCH
ADJUSTED GROSS INCOME BY SUBSECTION (D) OF SECTION ONE HUNDRED FIVE OF
THE INTERNAL REVENUE CODE; ALL PAYMENTS RECEIVED UNDER THE STATE UNEM-
PLOYMENT INSURANCE LAWS; NONTAXABLE INTEREST RECEIVED FROM THE STATE OF
NEW YORK, ITS AGENCIES, INSTRUMENTALITIES, PUBLIC CORPORATIONS OR POLI-
TICAL SUBDIVISIONS (INCLUDING A PUBLIC CORPORATION CREATED PURSUANT TO
AGREEMENT OR COMPACT WITH ANOTHER STATE OR CANADA); WORKERS' COMPEN-
SATION; THE GROSS AMOUNT OF "LOSS-OF-TIME" INSURANCE; AND THE AMOUNT OF
CASH PUBLIC ASSISTANCE AND RELIEF, OTHER THAN MEDICAL ASSISTANCE FOR THE
NEEDY, PAID TO OR FOR THE BENEFIT OF THE DISABLED TAXPAYER OR MEMBERS OF
HIS OR HER HOUSEHOLD. HOUSEHOLD GROSS INCOME SHALL NOT INCLUDE SURPLUS
FOODS OR OTHER RELIEF IN KIND. PROVIDED, FURTHER, HOUSEHOLD GROSS
INCOME SHALL ONLY INCLUDE ALL SUCH INCOME RECEIVED BY ALL MEMBERS OF THE
HOUSEHOLD WHILE MEMBERS OF SUCH HOUSEHOLD.
(IV) "RESIDENCE" MEANS A DWELLING IN THIS STATE, WHETHER OWNED OR
RENTED, AND SO MUCH OF THE LAND ABUTTING IT, NOT EXCEEDING ONE ACRE, AS
IS REASONABLY NECESSARY FOR USE OF THE DWELLING AS A HOME, AND MAY
CONSIST OF A PART OF A MULTI-DWELLING OR MULTI-PURPOSE BUILDING INCLUD-
ING A COOPERATIVE OR CONDOMINIUM, AND RENTAL UNITS WITHIN A SINGLE
DWELLING. RESIDENCE INCLUDES A TRAILER OR MOBILE HOME, USED EXCLUSIVELY
FOR RESIDENTIAL PURPOSES AND DEFINED AS REAL PROPERTY PURSUANT TO PARA-
GRAPH (G) OF SUBDIVISION TWELVE OF SECTION ONE HUNDRED TWO OF THE REAL
PROPERTY TAX LAW.
(V) "QUALIFYING REAL PROPERTY TAXES" MEANS ALL REAL PROPERTY TAXES,
SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS, EXCLUSIVE OF PENAL-
TIES AND INTEREST, LEVIED ON THE RESIDENCE OF A DISABLED TAXPAYER AND
PAID DURING THE TAXABLE YEAR, AS WELL AS ANY ADDITIONAL AMOUNT THAT
WOULD HAVE BEEN LEVIED IN THE ABSENCE OF AN EXEMPTION FROM REAL PROPERTY
TAXATION PURSUANT TO SECTION FOUR HUNDRED SIXTY-SEVEN OF THE REAL PROP-
ERTY TAX LAW. IF TENANT-STOCKHOLDERS IN A COOPERATIVE HOUSING CORPO-
RATION HAVE MET THE REQUIREMENTS OF SECTION TWO HUNDRED SIXTEEN OF THE
INTERNAL REVENUE CODE BY WHICH THEY ARE ALLOWED A DEDUCTION FOR REAL
ESTATE TAXES, THE AMOUNT OF TAXES SO ALLOWABLE, OR WHICH WOULD BE ALLOW-
ABLE IF THE TAXPAYER HAD FILED RETURNS ON A CASH BASIS, SHALL BE QUALI-
FYING REAL PROPERTY TAXES. IF A RESIDENCE IS OWNED BY TWO OR MORE INDI-
VIDUALS AS JOINT TENANTS OR TENANTS IN COMMON, AND ONE OR MORE THAN ONE
INDIVIDUAL IS NOT A MEMBER OF THE HOUSEHOLD, QUALIFYING REAL PROPERTY
TAXES IS THAT PART OF SUCH TAXES ON THE RESIDENCE WHICH REFLECTS THE
OWNERSHIP PERCENTAGE OF THE DISABLED TAXPAYER AND MEMBERS OF HIS OR HER
HOUSEHOLD. IF A RESIDENCE IS AN INTEGRAL PART OF A LARGER UNIT, QUALI-
FYING REAL PROPERTY TAXES SHALL BE LIMITED TO THAT AMOUNT OF SUCH TAXES
PAID AS MAY BE REASONABLY APPORTIONED TO SUCH RESIDENCE. IF A HOUSEHOLD
OWNS AND OCCUPIES TWO OR MORE RESIDENCES DURING DIFFERENT PERIODS IN
S. 4007 3 A. 5636
THE SAME TAXABLE YEAR, QUALIFYING REAL PROPERTY TAXES SHALL BE THE SUM
OF THE PRORATED QUALIFYING REAL PROPERTY TAXES ATTRIBUTABLE TO THE
HOUSEHOLD DURING THE PERIODS SUCH HOUSEHOLD OCCUPIES EACH OF SUCH RESI-
DENCES. IF THE HOUSEHOLD OWNS AND OCCUPIES A RESIDENCE FOR PART OF THE
TAXABLE YEAR AND RENTS A RESIDENCE FOR PART OF THE SAME TAXABLE YEAR,
IT MAY INCLUDE BOTH THE PRORATION OF QUALIFYING REAL PROPERTY TAXES ON
THE RESIDENCE OWNED AND THE REAL PROPERTY TAX EQUIVALENT WITH RESPECT TO
THE MONTHS THE RESIDENCE IS RENTED. PROVIDED, HOWEVER, FOR PURPOSES OF
THE CREDIT ALLOWED UNDER THIS SUBSECTION, QUALIFYING REAL PROPERTY TAXES
MAY BE INCLUDED BY A DISABLED TAXPAYER ONLY TO THE EXTENT THAT SUCH
TAXPAYER OR THE SPOUSE OF SUCH TAXPAYER OCCUPYING SUCH RESIDENCE FOR SIX
MONTHS OR MORE OF THE TAXABLE YEAR OWNS OR HAS OWNED THE RESIDENCE AND
PAID SUCH TAXES.
(VI) "REAL PROPERTY TAX EQUIVALENT" MEANS TWENTY-FIVE PERCENT OF THE
ADJUSTED RENT ACTUALLY PAID IN THE TAXABLE YEAR BY A HOUSEHOLD SOLELY
FOR THE RIGHT OF OCCUPANCY OF ITS NEW YORK RESIDENCE FOR THE TAXABLE
YEAR.
IF (A) A RESIDENCE IS RENTED TO TWO OR MORE INDIVIDUALS AS CO-TENANTS,
OR SUCH INDIVIDUALS SHARE IN THE PAYMENT OF A SINGLE RENT FOR THE RIGHT
OF OCCUPANCY OF SUCH RESIDENCE, AND (B) EACH OF SUCH INDIVIDUALS IS A
MEMBER OF A DIFFERENT HOUSEHOLD, ONE OR MORE OF WHICH INDIVIDUALS SHARES
SUCH RESIDENCE, REAL PROPERTY TAX EQUIVALENT IS THAT PORTION OF TWENTY-
FIVE PERCENT OF THE ADJUSTED RENT PAID IN THE TAXABLE YEAR WHICH
REFLECTS THAT PORTION OF THE RENT ATTRIBUTABLE TO THE DISABLED TAXPAYER
AND THE MEMBERS OF HIS OR HER HOUSEHOLD.
(VII) "ADJUSTED RENT" MEANS RENTAL PAID FOR THE RIGHT OF OCCUPANCY OF
A RESIDENCE, EXCLUDING CHARGES FOR HEAT, GAS, ELECTRICITY, FURNISHINGS
AND BOARD. WHERE CHARGES FOR HEAT, GAS, ELECTRICITY, FURNISHINGS OR
BOARD ARE INCLUDED IN RENTAL BUT WHERE SUCH CHARGES AND THE AMOUNT THER-
EOF ARE NOT SEPARATELY SET FORTH IN A WRITTEN RENTAL AGREEMENT, FOR
PURPOSES OF DETERMINING ADJUSTED RENT THE DISABLED TAXPAYER SHALL REDUCE
RENTAL PAID AS FOLLOWS:
(A) FOR HEAT, OR HEAT AND GAS, DEDUCT FIFTEEN PERCENT OF RENTAL PAID.
(B) FOR HEAT, GAS AND ELECTRICITY, DEDUCT TWENTY PERCENT OF RENTAL
PAID.
(C) FOR HEAT, GAS, ELECTRICITY AND FURNISHINGS, DEDUCT TWENTY-FIVE
PERCENT OF RENTAL PAID.
(D) FOR HEAT, GAS, ELECTRICITY, FURNISHINGS AND BOARD, DEDUCT FIFTY
PERCENT OF RENTAL PAID.
IF THE COMMISSIONER DETERMINES THAT THE ADJUSTED RENT SHOWN ON THE
RETURN IS EXCESSIVE, THE COMMISSIONER MAY REDUCE SUCH RENT, FOR PURPOSES
OF THE COMPUTATION OF THE CREDIT, TO AN AMOUNT SUBSTANTIALLY EQUIVALENT
TO RENT FOR A COMPARABLE ACCOMMODATION.
(2) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND THIRTEEN AND THERE-
AFTER, A DISABLED TAXPAYER SHALL BE ALLOWED A CREDIT, AS HEREINAFTER
PROVIDED IN PARAGRAPH THREE OF THIS SUBSECTION AGAINST THE TAXES IMPOSED
BY THIS ARTICLE REDUCED BY THE CREDITS PERMITTED BY THIS ARTICLE. IF THE
CREDIT EXCEEDS THE TAX, AS SO REDUCED, FOR SUCH YEAR UNDER THIS ARTICLE,
THE DISABLED TAXPAYER MAY RECEIVE, AND THE COMPTROLLER, SUBJECT TO A
CERTIFICATE FROM THE COMMISSIONER, SHALL PAY AS AN OVERPAYMENT, WITHOUT
INTEREST, ANY EXCESS BETWEEN SUCH TAX, AS SO REDUCED, AND THE AMOUNT OF
THE CREDIT. IF A DISABLED TAXPAYER IS NOT REQUIRED TO FILE A RETURN
PURSUANT TO SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE, A DISABLED
TAXPAYER MAY, NEVERTHELESS, RECEIVE AND THE COMPTROLLER, SUBJECT TO A
CERTIFICATE OF THE COMMISSIONER, SHALL PAY AS AN OVERPAYMENT THE FULL
AMOUNT OF THE CREDIT, WITHOUT INTEREST.
S. 4007 4 A. 5636
(3) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND THIRTEEN AND THEREAFT-
ER, FOR DISABLED TAXPAYERS THE AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS
SUBSECTION SHALL BE FIFTY PERCENT OR IN THE CASE OF A DISABLED TAXPAYER
WHO HAS ELECTED TO INCLUDE AN ADDITIONAL AMOUNT PURSUANT TO SUBPARAGRAPH
(V) OF PARAGRAPH ONE OF THIS SUBSECTION, TWENTY-FIVE PERCENT, OF THE
EXCESS OF REAL PROPERTY TAXES OR OF THE EXCESS OF REAL PROPERTY TAX
EQUIVALENT DETERMINED AS FOLLOWS:
EXCESS REAL PROPERTY TAXES
ARE THE EXCESS OF THE REAL
PROPERTY TAX EQUIVALENT OR
THE EXCESS OF QUALIFYING
IF HOUSEHOLD GROSS REAL PROPERTY TAXES OVER
INCOME FOR THE TAX- THE FOLLOWING PERCENTAGE OF
ABLE YEAR IS: HOUSEHOLD GROSS INCOME:
$ 0 TO $ 3,000 3 1/2
$3,001 TO $ 5,000 4
$5,001 TO $ 7,000 4 1/2
$7,001 TO $ 9,000 5
$9,001 TO $11,000 5 1/2
$11,001 TO $14,000 6
$14,001 TO $18,000 6 1/2
NOTWITHSTANDING THE FOREGOING PROVISIONS, THE MAXIMUM CREDIT DETER-
MINED UNDER THIS PARAGRAPH WITH RESPECT TO ANY TAXPAYER SHALL NOT EXCEED
AN AMOUNT SHOWN IN COLUMN TWO BELOW.
COLUMN 1 COLUMN 2
IF HOUSEHOLD GROSS THE MAXIMUM CREDIT FOR
INCOME FOR THE DISABLED TAXPAYERS
TAXABLE YEAR IS: SHALL BE:
$ 0 TO $ 1,000 $375
$1,001 TO $ 2,000 $358
$2,001 TO $ 3,000 $341
$3,001 TO $ 4,000 $324
$4,001 TO $ 5,000 $307
$5,001 TO $ 6,000 $290
$6,001 TO $ 7,000 $273
$7,001 TO $ 8,000 $256
$8,001 TO $ 9,000 $239
$9,001 TO $10,000 $222
$10,001 TO $11,000 $205
$11,001 TO $12,000 $188
$12,001 TO $13,000 $171
$13,001 TO $14,000 $154
$14,001 TO $15,000 $137
$15,001 TO $16,000 $120
$16,001 TO $17,000 $103
$17,001 TO $18,000 $ 86
(4) IF A DISABLED TAXPAYER OCCUPIES A RESIDENCE FOR A PERIOD OF LESS
THAN TWELVE MONTHS DURING THE TAXABLE YEAR OR OCCUPIES TWO OR MORE RESI-
DENCES DURING DIFFERENT PERIODS IN SUCH TAXABLE YEAR, THE CREDIT ALLOWED
PURSUANT TO THIS SUBSECTION SHALL BE COMPUTED IN SUCH MANNER AS THE
COMMISSIONER MAY, BY REGULATION, PRESCRIBE IN ORDER TO PROPERLY REFLECT
THE CREDIT OR PORTION THEREOF ATTRIBUTABLE TO SUCH RESIDENCE OR RESI-
DENCES AND SUCH PERIOD OR PERIODS.
(5) THE COMMISSIONER MAY PRESCRIBE THAT THE CREDIT UNDER THIS
SUBSECTION SHALL BE DETERMINED IN WHOLE OR IN PART BY THE USE OF TABLES
S. 4007 5 A. 5636
PRESCRIBED BY SUCH COMMISSIONER. SUCH TABLES SHALL SET FORTH THE CREDIT
TO THE NEAREST DOLLAR.
(6) ONLY ONE CREDIT PER HOUSEHOLD AND PER A DISABLED TAXPAYER SHALL
BE ALLOWED PER TAXABLE YEAR UNDER THIS SUBSECTION. WHEN TWO OR MORE
MEMBERS OF A HOUSEHOLD ARE ABLE TO MEET THE QUALIFICATIONS FOR A DISA-
BLED TAXPAYER, THE CREDIT SHALL BE EQUALLY DIVIDED BETWEEN OR AMONG SUCH
INDIVIDUALS UNLESS SUCH INDIVIDUALS FILE WITH THE COMMISSIONER A WRIT-
TEN AGREEMENT AMONG SUCH INDIVIDUALS SETTING FORTH A DIFFERENT DIVISION.
(I) PROVIDED, HOWEVER, WHERE A JOINT INCOME TAX RETURN HAS BEEN FILED
PURSUANT TO THE PROVISIONS OF SECTION SIX HUNDRED FIFTY-ONE OF THIS
ARTICLE BY A DISABLED TAXPAYER AND HIS OR HER SPOUSE (OR WHERE BOTH
SPOUSES ARE DISABLED TAXPAYERS AND HAVE FILED SUCH JOINT RETURN), THE
CREDIT, OR THE PORTION OF THE CREDIT IF DIVIDED, TO WHICH THE HUSBAND
AND WIFE ARE ENTITLED SHALL BE APPLIED AGAINST THE TAX OF BOTH SPOUSES
AND ANY OVERPAYMENT SHALL BE MADE TO BOTH SPOUSES.
(II) WHERE A DISABLED TAXPAYER AND HIS OR HER SPOUSE (OR WHERE BOTH
SPOUSES ARE DISABLED TAXPAYERS) FILE THEIR SEPARATE RETURNS ON A SINGLE
FORM UNDER SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE, THE CREDIT, OR
THE PORTION OF THE CREDIT IF DIVIDED, ALLOWED TO THE DISABLED TAXPAYER
MAY BE OFFSET BY THE COMMISSIONER AGAINST THE TAX LIABILITY OF THE OTHER
SPOUSE PROVIDED, HOWEVER, IF THE RETURN OF EITHER SPOUSE INCLUDES A
DEMAND THAT ANY OVERPAYMENT OF TAXES MADE BY HIM OR HER SHALL BE APPLIED
ONLY ON ACCOUNT OF HIS OR HER SEPARATE LIABILITY, THE CREDIT, OR THE
PORTION OF THE CREDIT IF DIVIDED, SHALL ALSO BE SO APPLIED.
(III) WHERE ANY RETURN REQUIRED TO BE FILED PURSUANT TO THE PROVISIONS
OF SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE IS COMBINED WITH THE
RETURN OF TAX IMPOSED BY A LOCAL LAW OF THE CITY OF NEW YORK PURSUANT TO
THE AUTHORITY OF ARTICLE THIRTY OF THIS CHAPTER OR FORMER ARTICLE TWO-E
OF THE GENERAL CITY LAW, THE CREDIT OR THE PORTION OF THE CREDIT IF
DIVIDED, ALLOWED TO THE DISABLED TAXPAYER MAY BE APPLIED BY THE COMMIS-
SIONER TOWARD ANY LIABILITY FOR THE STATE TAXES IMPOSED UNDER THIS CHAP-
TER AND THE AFOREMENTIONED LOCAL TAXES.
(7) NO CREDIT SHALL BE GRANTED UNDER THIS SUBSECTION:
(I) FOR THE TAXABLE YEARS BEGINNING IN TWO THOUSAND TEN AND THEREAFTER
IF HOUSEHOLD GROSS INCOME FOR THE TAXABLE YEAR EXCEEDS EIGHTEEN THOUSAND
DOLLARS.
(II) TO A PROPERTY OWNER UNLESS: (A) THE PROPERTY IS USED FOR RESIDEN-
TIAL PURPOSES; AND (B) NOT MORE THAN TWENTY PERCENT OF THE RENTAL
INCOME, IF ANY, FROM THE PROPERTY IS FROM RENTAL FOR NONRESIDENTIAL
PURPOSES; AND (C) THE PROPERTY IS OCCUPIED AS A RESIDENCE IN WHOLE OR IN
PART BY ONE OR MORE OF THE OWNERS OF THE PROPERTY.
(III) TO AN INDIVIDUAL WITH RESPECT TO WHOM A DEDUCTION UNDER SECTION
ONE HUNDRED FIFTY-ONE (E) OF THE INTERNAL REVENUE CODE IS ALLOWABLE TO
ANOTHER TAXPAYER FOR THE TAXABLE YEAR.
(IV) TO A TENANT IF ADJUSTED RENT FOR THE RESIDENCE EXCEEDS THREE
HUNDRED DOLLARS PER MONTH AND FOR TAXABLE YEARS BEGINNING IN TWO THOU-
SAND TEN AND THEREAFTER, IF THE ADJUSTED RENT EXCEEDS FOUR HUNDRED FIFTY
DOLLARS PER MONTH ON AVERAGE.
(V) TO AN INDIVIDUAL WITH RESPECT TO WHOM A DEDUCTION UNDER SECTION
ONE HUNDRED FIFTY-ONE (E) OF THE INTERNAL REVENUE CODE IS ALLOWABLE TO
ANOTHER TAXPAYER FOR THE TAXABLE YEAR.
(VI) WITH RESPECT TO A RESIDENCE THAT IS WHOLLY EXEMPTED FROM REAL
PROPERTY TAXATION.
(VII) TO AN INDIVIDUAL WHO IS NOT A RESIDENT INDIVIDUAL OF THE STATE
FOR THE ENTIRE TAXABLE YEAR.
S. 4007 6 A. 5636
(8) THE RIGHT TO CLAIM A CREDIT WHERE SUCH CREDIT HAS BEEN DIVIDED
UNDER THIS SUBSECTION, SHALL BE PERSONAL TO THE DISABLED TAXPAYER AND
SHALL NOT SURVIVE HIS OR HER DEATH, BUT SUCH RIGHT MAY BE EXERCISED ON
BEHALF OF A CLAIMANT BY HIS OR HER LEGAL GUARDIAN OR ATTORNEY IN FACT
DURING HIS OR HER LIFETIME.
(9) IF A DISABLED TAXPAYER IS NOT REQUIRED TO FILE A RETURN PURSUANT
TO SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE, A CLAIM FOR A CREDIT
MAY BE TAKEN ON A RETURN FILED WITH THE COMMISSIONER WITHIN THREE YEARS
FROM THE TIME IT WOULD HAVE BEEN REQUIRED THAT A RETURN BE FILED PURSU-
ANT TO SUCH SECTION HAD THE DISABLED TAXPAYER HAD A TAXABLE YEAR ENDING
ON DECEMBER THIRTY-FIRST. RETURNS UNDER THIS PARAGRAPH SHALL BE IN SUCH
FORM AS SHALL BE PRESCRIBED BY THE COMMISSIONER, WHO SHALL MAKE AVAIL-
ABLE SUCH FORMS AND INSTRUCTIONS FOR FILING SUCH RETURNS.
(10) THE COMMISSIONER MAY REQUIRE A DISABLED TAXPAYER TO FURNISH THE
FOLLOWING INFORMATION IN SUPPORT OF HIS OR HER CLAIM FOR CREDIT UNDER
THIS SUBSECTION: HOUSEHOLD GROSS INCOME, RENT PAID, NAME AND ADDRESS OF
OWNER OR MANAGING AGENT OF THE PROPERTY RENTED, REAL PROPERTY TAXES
LEVIED OR THAT WOULD HAVE BEEN LEVIED IN THE ABSENCE OF AN EXEMPTION
FROM REAL PROPERTY TAX PURSUANT TO SECTION FOUR HUNDRED SIXTY-SEVEN OF
THE REAL PROPERTY TAX LAW, THE NAMES OF MEMBERS OF THE HOUSEHOLD AND
OTHER DISABLED TAXPAYERS OCCUPYING THE SAME RESIDENCE AND THEIR IDENTI-
FYING NUMBERS INCLUDING SOCIAL SECURITY NUMBERS, HOUSEHOLD GROSS INCOME,
SIZE AND NATURE OF PROPERTY CLAIMED AS RESIDENCE AND ALL OTHER INFORMA-
TION WHICH MAY BE REQUIRED BY THE COMMISSIONER TO DETERMINE THE CREDIT.
(11) THE PROVISIONS OF THIS ARTICLE, INCLUDING THE PROVISIONS OF
SECTIONS SIX HUNDRED FIFTY-THREE, SIX HUNDRED FIFTY-EIGHT, AND SIX
HUNDRED FIFTY-NINE AND THE PROVISIONS OF PART SIX OF THIS ARTICLE RELAT-
ING TO PROCEDURE AND ADMINISTRATION, INCLUDING THE JUDICIAL REVIEW OF
THE DECISIONS OF THE TAX APPEALS TRIBUNAL, EXCEPT SO MUCH OF SECTION SIX
HUNDRED EIGHTY-SEVEN OF THIS ARTICLE WHICH PERMITS A CLAIM FOR CREDIT OR
REFUND TO BE FILED AFTER THE PERIOD PROVIDED FOR IN PARAGRAPH NINE OF
THIS SUBSECTION AND EXCEPT SECTIONS SIX HUNDRED FIFTY-SEVEN, SIX HUNDRED
EIGHTY-EIGHT AND SIX HUNDRED NINETY-SIX OF THIS ARTICLE, SHALL APPLY TO
THE PROVISIONS OF THIS SUBSECTION IN THE SAME MANNER AND WITH THE SAME
FORCE AND EFFECT AS IF THE LANGUAGE OF THOSE PROVISIONS HAD BEEN INCOR-
PORATED IN FULL INTO THIS SUBSECTION AND HAD EXPRESSLY REFERRED TO THE
CREDIT ALLOWED OR RETURNS FILED UNDER THIS SUBSECTION, EXCEPT TO THE
EXTENT THAT ANY SUCH PROVISION IS EITHER INCONSISTENT WITH A PROVISION
OF THIS SUBSECTION OR IS NOT RELEVANT TO THIS SUBSECTION. AS USED IN
SUCH SECTIONS AND SUCH PART, THE TERM "TAXPAYER" SHALL INCLUDE A DISA-
BLED TAXPAYER UNDER THIS SUBSECTION AND, NOTWITHSTANDING THE PROVISIONS
OF SUBSECTION (E) OF SECTION SIX HUNDRED NINETY-SEVEN OF THIS ARTICLE,
WHERE A DISABLED TAXPAYER HAS PROTESTED THE DENIAL OF A CLAIM FOR CREDIT
UNDER THIS SUBSECTION AND THE TIME TO FILE A PETITION FOR REDETERMI-
NATION OF A DEFICIENCY OR FOR A REFUND HAS NOT EXPIRED, HE OR SHE SHALL,
SUBJECT TO SUCH CONDITIONS AS MAY BE SET BY THE COMMISSIONER, RECEIVE
SUCH INFORMATION: (I) WHICH IS CONTAINED IN ANY RETURN FILED UNDER THIS
ARTICLE BY A MEMBER OF HIS OR HER HOUSEHOLD FOR THE TAXABLE YEAR FOR
WHICH THE CREDIT IS CLAIMED; AND (II) WHICH THE COMMISSIONER FINDS IS
RELEVANT AND MATERIAL TO THE ISSUE OF WHETHER SUCH CLAIM WAS PROPERLY
DENIED. THE COMMISSIONER SHALL HAVE THE AUTHORITY TO PROMULGATE SUCH
RULES AND REGULATIONS AS MAY BE NECESSARY FOR THE PROCESSING, DETERMI-
NATION AND GRANTING OF CREDITS AND REFUNDS UNDER THIS SUBSECTION.
(12) THE COMMISSIONER MAY REQUEST THE COOPERATION OF THE STATE BOARD
OF REAL PROPERTY SERVICES IN CARRYING OUT THE PROVISIONS OF THIS
SUBSECTION. SUCH BOARD MAY PROMULGATE SUCH RULES AND REGULATIONS,
S. 4007 7 A. 5636
SUBJECT TO PRIOR CONSULTATION WITH THE COMMISSIONER, AS MAY BE NECES-
SARY TO PROVIDE SUCH ASSISTANCE WITH RESPECT TO THE DETERMINATION OF
FULL VALUE OF REAL PROPERTY FOR PURPOSES OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION.
(13) NOTWITHSTANDING ANY OTHER PROVISIONS OF THIS ARTICLE, THE CREDIT
ALLOWED UNDER THIS SUBSECTION SHALL BE DETERMINED AFTER THE DETERMI-
NATION AND APPLICATION OF ANY OTHER CREDITS PERMITTED UNDER THE
PROVISIONS OF THIS ARTICLE.
S 2. This act shall take effect immediately and shall apply to all
taxable years commencing after December 31, 2013.