senate Bill S2169

Relating to assessment exemptions for living quarters for a parent or grandparent

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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

  • 14 / Jan / 2013
    • REFERRED TO AGING
  • 21 / May / 2013
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 21 / May / 2013
    • ORDERED TO THIRD READING CAL.724
  • 22 / May / 2013
    • PASSED SENATE
  • 22 / May / 2013
    • DELIVERED TO ASSEMBLY
  • 22 / May / 2013
    • REFERRED TO REAL PROPERTY TAXATION
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO AGING
  • 25 / Mar / 2014
    • 1ST REPORT CAL.345
  • 26 / Mar / 2014
    • 2ND REPORT CAL.
  • 27 / Mar / 2014
    • ADVANCED TO THIRD READING
  • 07 / May / 2014
    • PASSED SENATE
  • 07 / May / 2014
    • DELIVERED TO ASSEMBLY
  • 07 / May / 2014
    • REFERRED TO REAL PROPERTY TAXATION

Summary

Relates to assessment exemptions for living quarters for a parent or grandparent.

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Bill Details

See Assembly Version of this Bill:
A1671A
Versions:
S2169
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง469, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S638, A285, S3623
2009-2010: S2746, A960, S712
2013-2014: A1671, S2730
2007-2008: A10309

Sponsor Memo

BILL NUMBER:S2169

TITLE OF BILL: An act to amend the real property tax law, in relation
to assessment exemptions for living quarters for a parent or grandparent

PURPOSE: The purpose of this bill is provide greater protection to the
elderly and achieve savings in State expenditures for the elderly by
expanding the scope of the property tax exemption for house alterations
made for the purpose of housing a senior or disabled person.

SUMMARY OF PROVISIONS: Amends subdivisions one and three of section 469
of the real property tax law, and adds a new subdivision 5-a, to add
non-relative seniors and disabled individuals as eligible for the prop-
erty tax exemptions provided under this section for prohibiting an
assessment increase for housing a parent or grandparent.

EXISTING LAW: The tax exemption provided in subdivisions one and three
of section 469 of the real property tax law is only available where the
elderly individual for whom accommodation is made is a parent or grand-
parent of the homeowner claiming the exemption. Current law also does
not extend these exemptions to accommodations made to house disabled
individuals.

JUSTIFICATION: This legislation broadens the scope of provisions allow-
ing owners of residential property which is their principle place of
residence to make changes in order to house a senior without experienc-
ing an increase in assessment. Current law limits this exemption to
alterations made to house a parent or grandparent, while no exemption is
made at all for disabled individuals. This bill would expand the class
of eligible persons to include non-relatives over 62 and persons with
disabilities. Allowing non-relative seniors and persons with disabili-
ties to reside at home-whether with family or friends-saves significant
amounts of money that would otherwise be passed on to taxpayers if these
individuals had to move into State subsidized facilities.

LEGISLATIVE HISTORY:

S.6918 of 2008 - Local Government S.2746 of 2010 - Advanced to Third
Reading S.638 of 2011 - Passed Senate 05/07/12

FISCAL IMPLICATIONS: None to the state.

LOCAL FISCAL IMPLICATIONS:

EFFECTIVE DATE: This act shall take effect immediately.

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

                                  2169

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

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  assessment
  exemptions for living quarters for a parent or grandparent

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

  Section 1. Subdivisions 1 and 3 of section 469 of  the  real  property
tax  law,  as added by chapter 377 of the laws of 2000, subdivision 1 as
further amended by subdivision (b) of section 1 of part W of chapter  56
of the laws of 2010, are amended to read as follows:
  1. A county, city, town, village or school district acting through its
local  legislative  body is hereby authorized and empowered to adopt and
amend local laws, or resolutions in the case  of  school  districts,  to
provide  for an exemption from taxation to the extent of any increase in
assessed value of residential property resulting from  the  construction
or  reconstruction  of such property for the purpose of providing living
quarters for a parent or grandparent, who is sixty-two years of  age  or
older,  OR  ANOTHER ELIGIBLE PERSON, AS DEFINED IN SUBDIVISION FIVE-A OF
THIS SECTION. Such exemption  shall  not  exceed  (a)  the  increase  in
assessed  value  resulting  from  construction or reconstruction of such
property, or (b) twenty percent of the  total  assessed  value  of  such
property  as improved, or (c) twenty percent of the median sale price of
residential property as reported in the most  recent  sales  statistical
summary  published by the commissioner for the county in which the prop-
erty is located, whichever is less.
  3. Such exemption shall be applicable only to construction  or  recon-
struction  which  occurred  subsequent  to  the  effective  date of this
section and shall only apply during taxable years during which at  least
one such parent [or], grandparent OR ELIGIBLE PERSON maintains a primary
place of residence in such living quarters.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03871-03-3

S. 2169                             2

  S  2.  Section 469 of the real property tax law is amended by adding a
new subdivision 5-a to read as follows:
  5-A.  FOR  THE  PURPOSES  OF  THIS SECTION, THE TERM "ELIGIBLE PERSON"
SHALL BE DEEMED TO INCLUDE AN INDIVIDUAL WHO IS SIXTY-TWO YEARS  OF  AGE
OR  OLDER,  OR  ONE OR MORE INDIVIDUALS, INCLUDING A HUSBAND AND WIFE OR
SIBLINGS (WHETHER RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR  ADOPTION),
ONE OF WHOM IS SIXTY-TWO YEARS OF AGE OR OLDER, OR A PERSON WITH A DISA-
BILITY.  TO  QUALIFY  AS  A PERSON WITH A DISABILITY FOR THE PURPOSES OF
THIS SECTION, AN INDIVIDUAL SHALL SUBMIT  TO  THE  APPROPRIATE  ASSESSOR
PROOF  THAT  HE OR SHE IS CURRENTLY RECEIVING SOCIAL SECURITY DISABILITY
INSURANCE OR SUPPLEMENTAL SECURITY INCOME  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 ELIGIBLE 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, OR A  CERTIFIED  STATEMENT
FROM  A PHYSICIAN LICENSED TO PRACTICE IN THE STATE ON A FORM PRESCRIBED
AND MADE AVAILABLE BY THE COMMISSIONER WHICH STATES THAT THE  INDIVIDUAL
HAS  A  PERMANENT  PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR
MORE OF SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, OR A  CERTIFICATE  FROM
THE STATE COMMISSION FOR THE BLIND AND VISUALLY HANDICAPPED STATING THAT
SUCH INDIVIDUAL IS LEGALLY BLIND.
  S 3. This act shall take effect immediately.

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