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

                                   960

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced by M. of A. CAHILL, TITUS, KELLNER, GUNTHER, ZEBROWSKI, COOK,
  ROBINSON,  KOON,  EDDINGTON,  LUPARDO,  GABRYSZAK,  BENEDETTO, HIKIND,
  MAYERSOHN, CLARK, ESPAILLAT, ROSENTHAL -- Multi-Sponsored by -- M.  of
  A.  BOYLAND,  COLTON,  DelMONTE,  GORDON, HYER-SPENCER, JOHN, LATIMER,
  MAISEL, MARKEY, McENENY, PHEFFER, TITONE, TOWNS,  WEISENBERG  --  read
  once and referred to the Committee on Real Property Taxation

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

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

                                                           LBD00703-01-9

A. 960                              2

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:
  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.