S T A T E   O F   N E W   Y O R K
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                                  5829

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 20, 2009
                               ___________

Introduced  by M. of A. McKEVITT, ERRIGO, BALL, McDONOUGH, WALKER, ALFA-
  NO, BARRA -- Multi-Sponsored by -- M. of A. CROUCH --  read  once  and
  referred to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to exemption from
  taxation for physically handicapped persons

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

  Section 1.   The real property tax law is  amended  by  adding  a  new
section 467-g to read as follows:
  S  467-G.  EXEMPTIONS; PHYSICALLY HANDICAPPED PERSONS.  1.  REAL PROP-
ERTY OWNED BY ONE OR MORE PERSONS ONE OF WHOM IS PHYSICALLY HANDICAPPED,
SHALL BE EXEMPT FROM TAXATION BY  ANY  MUNICIPAL  CORPORATION  IN  WHICH
LOCATED  TO  THE  EXTENT  OF  FIFTY PER CENTUM OF THE ASSESSED VALUATION
THEREOF, PROVIDED THE GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER PUBLIC
HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR.
FOR PURPOSES OF THIS SECTION "PHYSICALLY HANDICAPPED PERSON" IS ONE WHO,
BY REASON OF PHYSICAL DEFECT OR INFIRMITY, WHETHER CONGENITAL OR RESULT-
ING FROM AN ACCIDENT, INJURY OR DISEASE, IS OR MAY  BE  EXPECTED  TO  BE
TOTALLY  OR  PARTIALLY  INCAPACITATED FOR REMUNERATIVE OCCUPATION.   THE
ASSESSING AUTHORITY SHALL DETERMINE WHETHER AN  APPLICANT  HEREUNDER  IS
PHYSICALLY HANDICAPPED.  HOWEVER, ELIGIBILITY FOR, AND RECEIPT OF, DISA-
BILITY  BENEFITS  UNDER  THE  SOCIAL  SECURITY  ACT SHALL BE PRESUMPTIVE
EVIDENCE OF SUCH DISABILITY.
  2.  EXEMPTION FROM TAXATION FOR SCHOOL PURPOSES SHALL NOT  BE  GRANTED
IN THE CASE OF REAL PROPERTY WHERE A CHILD RESIDES IF SUCH CHILD ATTENDS
A PUBLIC SCHOOL OF ELEMENTARY OR SECONDARY EDUCATION.
  3.  NO EXEMPTION SHALL BE GRANTED:
  (A) IF THE INCOME OF THE OWNER OR THE COMBINED INCOME OF THE OWNERS OF
THE  PROPERTY  FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF
MAKING APPLICATION FOR EXEMPTION  EXCEEDS  THE  SUM  OF  THREE  THOUSAND
DOLLARS,  OR  SUCH  OTHER SUM AS MAY BE PROVIDED BY THE LOCAL LAW, ORDI-
NANCE OR RESOLUTION ADOPTED PURSUANT TO THIS SECTION.   INCOME TAX  YEAR
SHALL MEAN THE TWELVE MONTH PERIOD FOR WHICH THE OWNER OR OWNERS FILED A
FEDERAL  PERSONAL  INCOME TAX RETURN, OR IF NO SUCH RETURN IS FILED, THE

              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09177-01-9

A. 5829                             2

CALENDAR YEAR.   SUCH INCOME  SHALL  INCLUDE  INTEREST,  DIVIDENDS,  NET
RENTAL  INCOME, SALARY OR EARNINGS, AND NET INCOME FROM SELF-EMPLOYMENT,
BUT SHALL NOT INCLUDE GIFTS OR INHERITANCES;
  (B)  UNLESS  THE  TITLE  OF THE PROPERTY SHALL HAVE BEEN VESTED IN THE
OWNER OR ALL OF THE OWNERS OF THE  PROPERTY  FOR  AT  LEAST  TWENTY-FOUR
CONSECUTIVE   MONTHS  PRIOR  TO  THE  DATE  OF  MAKING  APPLICATION  FOR
EXEMPTION, PROVIDED, HOWEVER, THAT IN THE EVENT OF THE DEATH OF EITHER A
HUSBAND OR WIFE IN WHOSE NAME TITLE OF  THE  PROPERTY  SHALL  HAVE  BEEN
VESTED AT THE TIME OF DEATH AND THEN BECOMES VESTED SOLELY IN THE SURVI-
VOR BY VIRTUE OF DEVISE BY OR DESCENT FROM THE DECEASED HUSBAND OR WIFE,
THE  TIME  OF  OWNERSHIP OF THE PROPERTY BY THE DECEASED HUSBAND OR WIFE
SHALL BE DEEMED ALSO A TIME OF OWNERSHIP BY THE SURVIVOR AND SUCH OWNER-
SHIP SHALL BE DEEMED CONTINUOUS FOR THE PURPOSES OF COMPUTING SUCH PERI-
OD OF TWENTY-FOUR CONSECUTIVE MONTHS PROVIDED FURTHER, THAT IN THE EVENT
OF A TRANSFER BY EITHER A HUSBAND OR WIFE TO THE OTHER SPOUSE OF ALL  OR
PART  OF THE TITLE TO THE PROPERTY THE TIME OF OWNERSHIP OF THE PROPERTY
BY THE TRANSFEROR SPOUSE SHALL BE DEEMED ALSO A TIME OF OWNERSHIP BY THE
TRANSFEREE SPOUSE AND SUCH OWNERSHIP SHALL BE DEEMED CONTINUOUS FOR  THE
PURPOSES  OF COMPUTING SUCH PERIOD OF TWENTY-FOUR CONSECUTIVE MONTHS AND
PROVIDED FURTHER THAT WHERE PROPERTY OF THE OWNER  OR  OWNERS  HAS  BEEN
ACQUIRED  TO REPLACE PROPERTY FORMERLY OWNED BY SUCH OWNER OR OWNERS AND
TAKEN BY EMINENT DOMAIN OR OTHER INVOLUNTARY PROCEEDING,  EXCEPT  A  TAX
SALE,  AND  FURTHER PROVIDED THAT WHERE A RESIDENCE IS SOLD AND REPLACED
WITH ANOTHER WITHIN ONE YEAR AND IS IN THE  SAME  ASSESSMENT  UNIT,  THE
PERIOD  OF  OWNERSHIP  OF THE FORMER PROPERTY SHALL BE COMBINED WITH THE
PERIOD OF OWNERSHIP OF THE PROPERTY FOR WHICH APPLICATION  IS  MADE  FOR
EXEMPTION  AND  SUCH  PERIODS OF OWNERSHIP SHALL BE DEEMED TO BE CONSEC-
UTIVE FOR PURPOSES OF THIS SECTION;
  (C) UNLESS THE PROPERTY IS USED EXCLUSIVELY AS A  ONE  OR  TWO  FAMILY
RESIDENCE;
  (D) UNLESS THE REAL PROPERTY IS THE LEGAL RESIDENCE OF AND IS OCCUPIED
IN  WHOLE OR IN PART BY THE OWNER OR BY ALL OF THE OWNERS OF THE PROPER-
TY.
  4.  APPLICATION FOR SUCH EXEMPTION MUST BE MADE BY THE OWNER,  OR  ALL
OF THE OWNERS OF THE PROPERTY, ON FORMS PRESCRIBED BY THE STATE BOARD TO
BE  FURNISHED  BY  THE APPROPRIATE ASSESSING AUTHORITY AND SHALL FURNISH
THE INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED OR PRESCRIBED  IN
SUCH  FORMS,  AND  SHALL BE FILED IN SUCH ASSESSOR'S OFFICE ON OR BEFORE
THE APPROPRIATE TAXABLE STATUS DATE.
  5.  AT LEAST SIXTY DAYS PRIOR TO THE APPROPRIATE TAXABLE STATUS  DATE,
THE  ASSESSING  AUTHORITY  SHALL  MAIL  TO  EACH  PERSON WHO WAS GRANTED
EXEMPTION PURSUANT TO THIS SECTION ON THE  LATEST  COMPLETED  ASSESSMENT
ROLL  AN  APPLICATION  FORM  AND  A NOTICE THAT SUCH APPLICATION MUST BE
FILED ON OR BEFORE TAXABLE STATUS DATE AND BE APPROVED IN ORDER FOR  THE
EXEMPTION  TO BE GRANTED.  FAILURE TO MAIL ANY SUCH APPLICATION FORM AND
NOTICE OR THE FAILURE OF SUCH PERSON  TO  RECEIVE  THE  SAME  SHALL  NOT
PREVENT THE LEVY, COLLECTION AND ENFORCEMENT OF THE PAYMENT OF THE TAXES
ON PROPERTY OWNED BY SUCH PERSON.
  6.    ANY  CONVICTION OF HAVING MADE ANY WILFUL FALSE STATEMENT IN THE
APPLICATION FOR SUCH EXEMPTION, SHALL BE PUNISHABLE BY  A  FINE  OF  NOT
MORE  THAN  ONE  HUNDRED  DOLLARS  AND SHALL DISQUALIFY THE APPLICANT OR
APPLICANTS FROM FURTHER EXEMPTION FOR A PERIOD OF FIVE YEARS.
  S 2. This act shall take effect on the thirtieth day  after  it  shall
have become a law.