senate Bill S4679

2011-2012 Legislative Session

Authorizes municipal corporations to grant partial exemption on real property owned by persons totally and permanently disabled

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to aging
Jun 24, 2011 committed to rules
May 25, 2011 advanced to third reading
May 24, 2011 2nd report cal.
May 23, 2011 1st report cal.793
Apr 14, 2011 referred to aging

Votes

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May 23, 2011 - Aging committee Vote

S4679
11
0
committee
11
Aye
0
Nay
0
Aye with Reservations
0
Absent
1
Excused
0
Abstained
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Aging Committee Vote: May 23, 2011

excused (1)

S4679 - Bill Details

See Assembly Version of this Bill:
A2514
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §467, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S4179, A4524

S4679 - Bill Texts

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Provides that the current real property tax exemption for persons over 65 may also be extended to those persons who are totally and permanently disabled; provides that municipalities shall provide by local law that such shall be granted to either those 65 years of age or older or to those who are totally and permanently disabled, or to both categories of persons.

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BILL NUMBER:S4679

TITLE OF BILL:

An act
to amend the real property tax law, in relation to granting partial
exemption from real property
taxation to persons who are totally and permanently disabled

SUMMARY OF PROVISIONS:

Section 1 amends paragraph (a) of subdivision 1 of §467 of the Real
Property Tax Law as amended by chapter 506 of the laws of 1992. Those
individuals who are totally and permanently disabled will be able to
receive the same tax exemption. that persons over the age of
sixty-five currently receive. They shall be exempt from taxation by
any municipal corporation in which they are located to the extent of
fifty per cent of the assessed valuation thereof, provided the
governing board of such municipality, after public hearing, adopts a
local law, ordinance or resolution.

JUSTIFICATION:

Under present law, a local municipality may grant tax exemptions to
those persons who are 65 years of age or older. This is intended to
provide some relief to that group of property owners to which such
exemptions could be granted, namely, those who are "totally and
permanently disabled." Members of this group also have had their
earning power severely reduced, and find it difficult to meet the tax
obligations that are concomitant with owning their own homes. Thus
this bill would help alleviate some of the economic problems faced by
these people.

FISCAL IMPLICATIONS:

None to the state.

PRIOR LEGISLATIVE HISTORY:

1995-96: Assembly Real Property Tax Cmte.
1997-98: Assembly Real Property Tax Cmte.
1999-00: Assembly Real Property Tax Cmte.
2001-02: Assembly Real Property Tax Cmte.
2003-04: Assembly Real Property Tax Cmte./Senate Aging Cmte.
2005-06: Assembly Real Property Tax Cmte./Senate 3rd Reading Calendar.
2007-08: Assembly Real Property Tax Cmte./Senate Aging Cmte.
2009: Aging Cmte.
2010: S.4179 Aging Cmte; Notice of Committee Consideration -
Requested, Reported and Committed to Finance.

EFFECTIVE DATE:

This act shall take effect on the first day of January after it shall
have become a law.


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

                                  4679

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 14, 2011
                               ___________

Introduced  by Sen. FLANAGAN -- 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  granting
  partial  exemption  from  real  property  taxation  to persons who are
  totally and permanently disabled

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

  Section  1.  Paragraph (a) of subdivision 1 of section 467 of the real
property tax law, as amended by chapter 348 of  the  laws  of  2007,  is
amended to read as follows:
  (a)  Real  property  owned  by  one  or  more persons, each of whom is
sixty-five years of age or over, or real property owned by  husband  and
wife  or  by siblings, one of whom is sixty-five years of age or over OR
TOTALLY AND PERMANENTLY DISABLED, or real property owned by one or  more
persons,  some of whom qualify under this section and the others of whom
qualify under section four hundred fifty-nine-c of this title, 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] THAT
SUCH EXEMPTION SHALL BE GRANTED TO EITHER THOSE SIXTY-FIVE YEARS OF  AGE
OR  OVER, OR TO THOSE TOTALLY AND PERMANENTLY DISABLED, OR TO BOTH CATE-
GORIES. For the purposes of this section, sibling shall mean  a  brother
or  a  sister,  whether  related  through  half  blood,  whole  blood or
adoption.
  S 2. This act shall take effect on the first of January next  succeed-
ing the date on which it shall have become a law.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03030-01-1

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