S T A T E O F N E W Y O R K
________________________________________________________________________
1062--A
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. BING, ROSENTHAL, PAULIN, DINOWITZ, J. RIVERA,
BENEDETTO, WEISENBERG, MILLMAN, PHEFFER, GOTTFRIED, GLICK, KAVANAGH,
BOYLAND, COLTON, CLARK, O'DONNELL, TITONE, ENGLEBRIGHT, MAYERSOHN,
N. RIVERA, KELLNER, JAFFEE, CUSICK, GREENE -- Multi-Sponsored by -- M.
of A. BRENNAN, COOK, CYMBROWITZ, DIAZ, FARRELL, HOOPER, JOHN, LENTOL,
V. LOPEZ, MAISEL, McENENY, PERRY, REILLY, STIRPE, TOWNS, WEINSTEIN,
WRIGHT -- read once and referred to the Committee on Aging -- commit-
tee discharged, bill amended, ordered reprinted as amended and recom-
mitted to said committee
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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03073-02-9
A. 1062--A 2
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.
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
A. 1062--A 3
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.
(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 THIS SECTION, 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 pursu-
ant 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 occu-
pancy 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 twenty-five thousand dollars beginning July first,
two thousand five, 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, 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
A. 1062--A 4
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
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 one hundred twentieth 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.