S T A T E O F N E W Y O R K
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2746
2009-2010 Regular Sessions
I N S E N A T E
March 2, 2009
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Introduced by Sens. GOLDEN, PADAVAN -- 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, 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 state board for the county in which the proper-
ty 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.
S 2. Section 469 of the real property tax law is amended by adding a
new subdivision 5-a to read as follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00703-01-9
S. 2746 2
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 STATE BOARD 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.
