senate Bill S1420

Includes persons with disabilities within the definition of head of household for the senior citizens' tax abatement for rent-controlled and regulated property

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 07 / Jan / 2011
    • REFERRED TO AGING
  • 04 / Jan / 2012
    • REFERRED TO AGING

Summary

Includes persons with disabilities (defined) within the definition of head of household for purposes of making them eligible for the senior citizens' tax abatement for rent-controlled and rent-regulated property.

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Bill Details

Versions:
S1420
Legislative Cycle:
2011-2012
Current Committee:
Senate Aging
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§467-b & 467-c, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S1575

Sponsor Memo

BILL NUMBER:S1420

TITLE OF BILL:
An act
to amend the real property tax law, in relation to providing a rent
increase exemption to persons with disabilities

PURPOSE:
To simplify the application process for the Disability Rent Increase
Exemption (DRIB) program by providing for an income limit similar to
that currently used for the Senior Citizen Rent Increase Exemption
(SCRIE) program.

SUMMARY OF PROVISIONS:
Amends §467-b and §467-c of the Real Property Tax law to provide
that tile DRIE income limit for persons who receive either Social
Security Disability Insurance (SSDI) or disability related Medicaid
is the same as the income limit for SCRIE applicants.

Additional amendments to sections 467-15 and 467-c of Real Property
Tax law provide that the DRIB eligibility criteria for disabled
veterans is the same as that currently provided for Supplemental
Security Income (SSI) recipients. The bill specifies that disabled
veterans are eligible for tile DRIE program if they meet the other
criteria for eligibility (must live in a rent regulated apartment and
pay one-third or more of their income for rent).

JUSTIFICATION:
In 2005, the Legislature acted to expand the SCRIE program to disabled
New Yorkers. SCRIE freezes rents for seniors living in rent-regulated
housing with incomes below $25,000 per year who pay one-third or more
of their income for rent. Landlords are compensated for the full
amount of the foregone rent through refundable real property tax
abatements.
Starting October 10,2005, disabled New Yorkers became eligible for the
new benefit, commonly referred to as DRIE. The DRIB program is
designed to work the same way as SCRIE, however the income limits for
DRIE vary making it difficult for consumers to know if they. meet the
eligibility criteria.

While the SCRIE program uses an income limit regardless of household
size (recently increased to $25,000), the DRIE program income limit
varies depending on household size. In addition, the current DRIE
application process is more complex as applicants must factor in
impairment related work expenses (IRWEs), or blind work expenses
(BWEs) in order to determine their income. Such expenses include
attendant care, transportation, medical devices, prostheses,
work-related equipment and assistants, residential modifications,
medications and medical services, diagnostic procedures, and
non-medical appliances and devices. Under this legislation,
applicants would no longer need to determine these expenses.

This legislation also simplifies the application process by allowing
disabled veterans, provided they meet any of the eligibility
criteria, to be categorically eligible just as SSI recipients are
now. While 94% of disabled veterans are already eligible for the


program, the remaining 6% that will become eligible by this
legislation are those which are severely disabled and therefore
receive higher disability compensation.

LEGISLATIVE HISTORY:
S.5802 of 2006 - 3rd reading
S.1681/A.7244 of 2008, Passed Assembly

FISCAL IMPLICATIONS:
Negligible.

EFFECTIVE DATE:
This act shall take effect on the ninetieth day after it shall have
become a law; provided that the amendments to section 467-b of the
real property tax law made by section one of this act shall be
subject to the expiration and reversion of such section pursuant to
section 17 of chapter 576 of the laws of 1974, as amended, when upon
such date the provisions of section two of this act shall take effect.

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

                                  1420

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             January 7, 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  providing  a
  rent increase exemption to persons with disabilities

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

  Section 1. Paragraphs a and b of subdivision 3 of section 467-b of the
real property tax law, as amended by section 1 of  chapter  188  of  the
laws  of  2005,  paragraph a as separately amended by chapter 205 of the
laws of 2005, are amended to read as follows:
  a. for a dwelling unit where the head of the  household  is  a  person
sixty-two  years  of  age  or  older,  OR  IS A PERSON WITH A DISABILITY
RECEIVING SOCIAL  SECURITY  DISABILITY  INSURANCE  (SSDI)  OR  CURRENTLY
RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION OF DISABIL-
ITY  AS  PROVIDED  IN  SECTION  THREE  HUNDRED  SIXTY-SIX  OF THE SOCIAL
SERVICES LAW AS DEFINED IN SUBDIVISION FIVE  OF  THIS  SECTION,  no  tax
abatement  shall be granted if the combined income of all members of the
household for the income tax year  immediately  preceding  the  date  of
making  application exceeds four thousand dollars, or such other sum not
more than twenty-five thousand dollars beginning July first,  two  thou-
sand  five,  twenty-six thousand dollars beginning July first, two thou-
sand six, twenty-seven thousand dollars beginning July first, two  thou-
sand  seven,  twenty-eight  thousand  dollars  beginning July first, two
thousand eight, and twenty-nine thousand dollars beginning  July  first,
two  thousand  nine,  as  may be provided by the local law, ordinance or
resolution adopted pursuant to this section, provided that when the head
of the household retires before the commencement of such income tax year
and the date of filing the application, the income for such year may  be
adjusted  by  excluding  salary  or  earnings  and projecting his or her
retirement income over the entire period of such year.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04760-01-1

S. 1420                             2

  b. (1) for a dwelling unit where the head of the  household  qualifies
as  a  person  with  a disability RECEIVING SUPPLEMENTAL SECURITY INCOME
(SSI) BENEFITS UNDER THE FEDERAL SOCIAL SECURITY ACT pursuant to  subdi-
vision  five  of  this section, no tax abatement shall be granted if the
combined  income for all members of the household for the current income
tax year exceeds the maximum income above which such head of the  house-
hold  would not be eligible to receive cash supplemental security income
benefits under federal law during such tax year.  PROVIDED THAT WHEN THE
HEAD OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX
YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME  FOR  SUCH  YEAR
MAY  BE  ADJUSTED  BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR
HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR.
  (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A
PERSON WITH A DISABILITY  RECEIVING  DISABILITY  PENSION  OR  DISABILITY
COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER-
ANS  AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATE-
MENT SHALL BE GRANTED IF THE COMBINED INCOME  FOR  ALL  MEMBERS  OF  THE
HOUSEHOLD  FOR  THE  CURRENT  INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME
ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO  RECEIVE
CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER-
AL  LAW  DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF THE HOUSE-
HOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME  TAX  YEAR  AND  THE
DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR MAY BE ADJUSTED
BY  EXCLUDING  SALARY  OR  EARNINGS AND PROJECTING HIS OR HER RETIREMENT
INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR.
  S 2. Paragraphs a and b of subdivision 3 of section 467-b of the  real
property  tax law, as amended by section 2 of chapter 188 of the laws of
2005, are amended to read as follows:
  a. for a dwelling unit where the head of the  household  is  a  person
sixty-two  years  of  age  or  older,  OR  IS A PERSON WITH A DISABILITY
RECEIVING SOCIAL  SECURITY  DISABILITY  INSURANCE  (SSDI)  OR  CURRENTLY
RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION OF DISABIL-
ITY  AS  PROVIDED  IN  SECTION  THREE  HUNDRED  SIXTY-SIX  OF THE SOCIAL
SERVICES LAW AS DEFINED IN SUBDIVISION FIVE  OF  THIS  SECTION,  no  tax
abatement  shall be granted if the combined income of all members of the
household for the income tax year  immediately  preceding  the  date  of
making application exceeds three thousand dollars, or such other sum not
more  than  five  thousand  dollars as may be provided by the local law,
ordinance or resolution adopted pursuant to this section, provided  that
when  the  head of the household retires before the commencement of such
year and the date of filing the application, the income  for  such  year
may  be  adjusted  by  excluding  salary  or earnings and projecting his
retirement income over the entire period of such year.
  b. (1) for a dwelling unit where the head of the  household  qualifies
as  a  person  with  a disability RECEIVING SUPPLEMENTAL SECURITY INCOME
(SSI) BENEFITS UNDER THE FEDERAL SOCIAL SECURITY ACT pursuant to  subdi-
vision  five  of  this section, no tax abatement shall be granted if the
combined income for all members of the household for the current  income
tax  year exceeds the maximum income at which such head of the household
would not be eligible to receive cash supplemental security income bene-
fits under federal law during such tax year.   PROVIDED  THAT  WHEN  THE
HEAD OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX
YEAR  AND  THE  DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR
MAY BE ADJUSTED BY EXCLUDING SALARY OR EARNINGS AND  PROJECTING  HIS  OR
HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR.

S. 1420                             3

  (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A
PERSON  WITH  A  DISABILITY  RECEIVING  DISABILITY PENSION OR DISABILITY
COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER-
ANS AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX  ABATE-
MENT  SHALL  BE  GRANTED  IF  THE COMBINED INCOME FOR ALL MEMBERS OF THE
HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR  EXCEEDS  THE  MAXIMUM  INCOME
ABOVE  WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE
CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER-
AL LAW DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF  THE  HOUSE-
HOLD  RETIRES  BEFORE  THE  COMMENCEMENT OF SUCH INCOME TAX YEAR AND THE
DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR MAY BE ADJUSTED
BY EXCLUDING SALARY OR EARNINGS AND PROJECTING  HIS  OR  HER  RETIREMENT
INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR.
  S 3. Paragraph d of subdivision 1 of section 467-c of the real proper-
ty tax law, as separately amended by chapters 188 and 205 of the laws of
2005, is amended to read as follows:
  d. "Eligible  head  of the household" means (1) a person or his or her
spouse who is sixty-two years of age or older, OR IS  A  PERSON  WITH  A
DISABILITY  RECEIVING  SOCIAL  SECURITY  DISABILITY  INSURANCE (SSDI) OR
CURRENTLY RECEIVING MEDICAL ASSISTANCE BENEFITS BASED  ON  DETERMINATION
OF  DISABILITY  AS  PROVIDED  IN  SECTION THREE HUNDRED SIXTY-SIX OF THE
SOCIAL SERVICES LAW AS DEFINED  IN  SUBDIVISION  FIVE  OF  SECTION  FOUR
HUNDRED  SIXTY-SEVEN-B  OF THIS TITLE, and is entitled to the possession
or to the use and occupancy of a dwelling unit, provided, however,  with
respect  to  a  dwelling  which  was  subject  to  a mortgage insured or
initially insured by the federal  government  pursuant  to  section  two
hundred  thirteen of the National Housing Act, as amended "eligible head
of the household" shall be limited to that person or his or  her  spouse
who was entitled to possession or the use and occupancy of such dwelling
unit  at the time of termination of such mortgage, and whose income when
combined with the income of all other members of the household, does not
exceed six thousand five hundred dollars for the taxable period, or such
other sum not less than sixty-five hundred dollars nor more  than  twen-
ty-five  thousand dollars beginning July first, two thousand five, twen-
ty-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,
and  twenty-nine  thousand  dollars  beginning  July first, two thousand
nine, as may be provided by local law; or (2) a person with a disability
as defined in this subdivision.
  S 4. Paragraph m of subdivision 1 of section 467-c of the real proper-
ty tax law, as added by chapter 188 of the laws of 2005, is  amended  to
read as follows:
  m.  "Person  with  a  disability" means an individual who is currently
receiving social security disability insurance  (SSDI)  or  supplemental
security  income (SSI) 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 eligi-
ble 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 [and whose]. PROVIDED, HOWEVER,  FOR  AN  INDIVIDUAL
WHO  IS CURRENTLY RECEIVING SUPPLEMENTAL SECURITY INCOME (SSI) BENEFITS,
income for the current income tax year, together with the income of  all
members  of  such  individual's  household,  [does] SHALL not exceed the

S. 1420                             4

maximum income at which such individual would  be  eligible  to  receive
cash supplemental security income benefits under federal law during such
tax year.  PROVIDED, FURTHER, FOR AN INDIVIDUAL WHO IS CURRENTLY RECEIV-
ING  DISABILITY  PENSION OR DISABILITY COMPENSATION BENEFITS PROVIDED BY
THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS, INCOME FOR THE CURRENT
INCOME TAX YEAR, TOGETHER WITH THE INCOME OF ALL MEMBERS OF  SUCH  INDI-
VIDUAL'S  HOUSEHOLD,  SHALL  NOT EXCEED THE MAXIMUM INCOME AT WHICH SUCH
INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISABILITY PENSION OR DISA-
BILITY COMPENSATION BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR.
  S 5. This act shall take effect on the ninetieth day  after  it  shall
have  become a law, provided that the amendments to section 467-b of the
real property tax law made by section one of this act shall  be  subject
to  the  expiration and reversion of such section pursuant to section 17
of chapter 576 of the laws of 1974, as amended, when upon such date  the
provisions of section two of this act shall take effect.

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