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

                                 6427--A
    Cal. No. 38

                            I N  S E N A T E

                             January 8, 2016
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules -- reported  favora-
  bly  from said committee, ordered to a third reading, passed by Senate
  and delivered to the Assembly, recalled, vote  reconsidered,  restored
  to  third  reading, amended and ordered reprinted, retaining its place
  in the order of third reading

AN ACT to amend the real property tax law, in  relation  to  authorizing
  eligible surviving members of the household to apply for a transfer of
  the head of household's benefit under the SCRIE and DRIE programs

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

  Section 1. Subdivision 4-a of section 467-b of the real  property  tax
law,  as  added  by section 1 of a chapter of the laws of 2015, amending
the real property tax law relating  to  authorizing  eligible  surviving
members  of  the household to apply for a transfer of the head of house-
hold's benefit under the SCRIE and DRIE programs, as proposed in  legis-
lative  bills  numbers  A.7247-A  and  S.5826-A,  is  amended to read as
follows:
  4-a. Notwithstanding any other provision of law to the contrary, where
a head of household who holds a current, valid tax abatement certificate
dies or permanently leaves the household as specified in  rules  promul-
gated  by the administrative agency, a surviving member of the household
who is eligible under this  section  may  apply  to  transfer  the  rent
increase exemption from the [deceased] head of household WHO HAS DIED OR
PERMANENTLY  LEFT  THE  HOUSEHOLD  into  their  name  and  continue  the
exemption as the new head of household. The option to transfer the  rent
increase  exemption  shall be available for a period of six months after
the [death of the] head of household  DIES  OR  PERMANENTLY  LEAVES  THE
HOUSEHOLD  or  ninety days after the date of notice from the administra-
tive agency informing the household that  the  rent  increase  exemption
benefit  has  expired upon the death of the head of household, whichever
is later. Such notice shall include an explanation  of  the  process  to
transfer the exemption to an eligible surviving household member and the

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

                                                           LBD10544-14-6

S. 6427--A                          2

time  period to do so, accompanied by the form necessary to transfer the
exemption.
  S 2. Subdivision 4-a of section 467-c of the real property tax law, as
added  by  section 2 of a chapter of the laws of 2015, amending the real
property tax law relating to authorizing eligible surviving  members  of
the household to apply for a transfer of the head of household's benefit
under  the  SCRIE  and  DRIE  programs, as proposed in legislative bills
numbers A.7247-A and S.5826-A, is amended to read as follows:
  4-a. Notwithstanding any other provision of law to the contrary, where
a head of household who holds a current, valid tax abatement certificate
dies or permanently leaves the household as specified in  rules  promul-
gated by the supervising agency, a surviving member of the household who
is  eligible  under this section may apply to transfer the rent increase
exemption from the [deceased] head of household WHO HAS DIED  OR  PERMA-
NENTLY  LEFT THE HOUSEHOLD into their name and continue the exemption as
the new head of household. The option  to  transfer  the  rent  increase
exemption shall be available for a period of six months after the [death
of  the]  head  of household DIES OR PERMANENTLY LEAVES THE HOUSEHOLD or
ninety days after the date of notice from the supervising agency inform-
ing the household that the rent increase exemption benefit  has  expired
upon the death of the head of household, whichever is later. Such notice
shall include an explanation of the process to transfer the exemption to
an  eligible  surviving  household  member and the time period to do so,
accompanied by the form necessary to transfer the exemption.
  S 3. This act shall take effect on the  same  date  and  in  the  same
manner  as a chapter of the laws of 2015, amending the real property tax
law relating to authorizing eligible surviving members of the  household
to  apply  for  a  transfer of the head of household's benefit under the
SCRIE and DRIE  programs,  as  proposed  in  legislative  bills  numbers
A.7247-A and S.5826-A, takes effect.