NY State Senate Bill 2019-S1489

Senate Bill S1489

2019-2020 Legislative Session

Allows for increases in the amount of income certain property owners may earn for purposes of qualification for certain tax exemptions

download bill text pdf

Archive: Last Bill Status - Stricken

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 21, 2020	recommit, enacting clause stricken
Jan 08, 2020	referred to local government
Jan 15, 2019	referred to local government

co-Sponsors

2019-S1489 (ACTIVE) - Details

Law Section:: Real Property Tax Law
Laws Affected:: Amd §459-c, RPT L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S3369
2017-2018: S571

2019-S1489 (ACTIVE) - Summary

Allows for increases in the amount of income certain property owners may earn for purposes of qualification for certain tax exemptions.

2019-S1489 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S1489

SPONSOR: HOYLMAN
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to allowable
increases in property income for persons with disabilities and limited
incomes for purposes of qualification for certain tax exemptions

 
PURPOSE OR GENERAL IDEA OF BILL:

The bill increases the maximum income eligibility limit for the Disabled
Homeowners' Exemption (DHE) Program from $29,000 to $50,000 starting
July 1, 2017. Future increases to the income eligibility limit will
automatically take effect every two years starting July 1, 2018, by the
average annual percentage change in the U.S. Department of Labor's
Consumer Price Index for all urban consumers (CPI-U).

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends paragraph a of subdivision 5 of section 459-c of the

real property tax law to increase the maximum income eligibility limit
for the Disabled Homeowners' Exemption and establish automatic biennial
increases to the maximum income eligibility limit.

Section 2 states that the bill will take effect immediately.

 
JUSTIFICATION:

Section 459-c of the Real Property Tax Law authorizes local governments
to provide a partial property tax exemption to disabled homeowners. The
exemptions are based on income, and provided on a sliding scale from
5%-50% exemption. The current maximum income for the 50% exemption is
$29,000, and was last increased in 2009.

According to the U.S. Department of Labor, $29,000 in 2009 dollars
equals $31,600 in 2014 dollars, due to inflation. Many disabled homeown-
ers who previously qualified for the DHE exemption may no longer qualify
due to cost-of-living adjustments to their fixed sources of income. This
bill would raise the maximum income to $50,000 starting on July 1, 2017,
and tie future increases of the eligibility limit to the Consumer Price
Index. Doing so will ensure that disabled homeowners aren't "priced out"
of the exemption due to nominal increases in their fixed incomes, and
remove the need for the state legislature to revisit the income eligi-
bility every few years.

A similar increase in income eligibility was made to the Disability Rent
Increase Exemption in the enacted 2014-2015 budget.

 
PRIOR LEGISLATIVE HISTORY:

S.571 of 2017-2018 (Hoylman): Died in Local Government

A.2735 of 2017-2018 (Gottfried): Died in Real Property Taxation

S.3369-A of 2015-2016 (Hoylman): Died in Local Government

A.9798 of 2016 (Gottfried): Died in Real Property Taxation

 
FISCAL IMPLICATIONS:

None to the state.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-S1489 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1489
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2019
                                ___________
 
 Introduced  by Sens. HOYLMAN, SEPULVEDA -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Local Govern-
   ment
 
 AN ACT to amend the real property tax  law,  in  relation  to  allowable
   increases in property income for persons with disabilities and limited
   incomes for purposes of qualification for certain tax exemptions
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (a) of subdivision 5 of section 459-c of the real
 property tax law, as amended by chapter 131 of  the  laws  of  2017,  is
 amended to read as follows:
   (a) if the income of the owner or the combined income of the owners of
 the  property  for the income tax year immediately preceding the date of
 making application for exemption  exceeds  the  sum  of  three  thousand
 dollars,  or  such  other  sum not less than three thousand dollars [nor
 more than twenty-six thousand dollars beginning July first, two thousand
 six, twenty-seven thousand dollars beginning July  first,  two  thousand
 seven,  twenty-eight thousand dollars beginning July first, two thousand
 eight, twenty-nine] FIFTY thousand dollars  beginning  July  first,  two
 thousand  [nine] NINETEEN and in a city with a population of one million
 or more fifty thousand dollars beginning July first, two thousand seven-
 teen, as may be provided by the local law or resolution adopted pursuant
 to this section ; PROVIDED, HOWEVER, BEGINNING JULY FIRST, TWO  THOUSAND
 TWENTY-ONE  AND EVERY TWO YEARS THEREAFTER, THE MAXIMUM ALLOWABLE INCOME
 SHALL INCREASE BY THE PRODUCT OF THE AVERAGE ANNUAL  PERCENTAGE  CHANGES
 IN THE CONSUMER PRICE INDEX FOR ALL URBAN CONSUMERS (CPI-U) AS PUBLISHED
 BY  THE UNITED STATES DEPARTMENT OF LABOR BUREAU OF LABOR STATISTICS FOR
 THE TWO YEAR PERIOD ROUNDED TO THE NEAREST ONE THOUSAND DOLLARS.  Income
 tax year shall mean the twelve month  period  for  which  the  owner  or
 owners  filed a federal personal income tax return, or if no such return
 is filed, the calendar year. Where title is vested in either the husband
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD07385-01-9

 S. 1489                             2
 
 or the wife, their combined income may not exceed such sum, except where
 the husband or wife, or ex-husband or ex-wife is absent from the proper-
 ty due to divorce, legal separation or abandonment, then only the income
 of  the spouse or ex-spouse residing on the property shall be considered
 and may not exceed such sum. Such income shall include  social  security
 and  retirement  benefits, interest, dividends, total gain from the sale
 or exchange of a capital asset which may be offset by a  loss  from  the
 sale  or  exchange  of  a capital asset in the same income tax year, net
 rental income, salary or earnings, and net income from  self-employment,
 but shall not include a return of capital, gifts, inheritances or monies
 earned  through employment in the federal foster grandparent program and
 any such income shall be offset by all  medical  and  prescription  drug
 expenses  actually  paid which were not reimbursed or paid for by insur-
 ance, if the governing board of a municipality, after a public  hearing,
 adopts  a  local  law or resolution providing therefor. In computing net
 rental income  and  net  income  from  self-employment  no  depreciation
 deduction  shall be allowed for the exhaustion, wear and tear of real or
 personal property held for the production of income;
   § 2. This act shall take effect immediately.

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Senate Bill S1489

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Sponsored By

Brad Hoylman-Sigal