S T A T E O F N E W Y O R K
________________________________________________________________________
5976
2009-2010 Regular Sessions
I N S E N A T E
June 19, 2009
___________
Introduced by Sen. STAVISKY -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the real property tax law, in relation to authorizing a
tax abatement for certain rental property occupied by disabled veter-
ans
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 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, is amended to read as follows:
b. (1) for a dwelling unit where the head of the household qualifies
as a person with a disability pursuant to subdivision 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 household would not be
eligible to receive cash supplemental security income benefits under
federal law during such tax 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04889-03-9
S. 5976 2
S 2. Paragraph b of subdivision 3 of section 467-b of the real proper-
ty tax law, as amended by section 2 of chapter 188 of the laws of 2005,
is amended to read as follows:
b. (1) for a dwelling unit where the head of the household qualifies
as a person with a disability pursuant to subdivision 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 would not be eligible
to receive cash supplemental security income benefits under federal law
during such tax 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 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
of disability as provided in section three hundred sixty-six of the
social services law and whose income for the current income tax year,
together with the income of all members of such individual's household,
does 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, HOWEVER, FOR AN INDIVIDUAL
WHO IS CURRENTLY RECEIVING 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 INDIVIDUAL'S HOUSEHOLD, SHALL NOT EXCEED THE MAXIMUM
INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISA-
BILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDERAL LAW
DURING SUCH TAX YEAR.
S 4. This act shall take effect immediately, provided that the amend-
ments 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.