senate Bill S638

2011-2012 Legislative Session

Relating to assessment exemptions for living quarters for a parent or grandparent

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Archive: Last Bill Status - Passed Senate


  • 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
May 07, 2012 referred to real property taxation
delivered to assembly
passed senate
Apr 19, 2012 advanced to third reading
Apr 18, 2012 2nd report cal.
Apr 17, 2012 1st report cal.492
Jan 04, 2012 referred to aging
returned to senate
died in assembly
May 03, 2011 referred to real property taxation
delivered to assembly
passed senate
Jan 31, 2011 advanced to third reading
Jan 25, 2011 2nd report cal.
Jan 24, 2011 1st report cal.8
Jan 05, 2011 referred to aging

Votes

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Apr 17, 2012 - Aging committee Vote

S638
12
0
committee
12
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Aging committee vote details

Aging Committee Vote: Apr 17, 2012

Jan 24, 2011 - Aging committee Vote

S638
11
0
committee
11
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Aging committee vote details

Aging Committee Vote: Jan 24, 2011

aye wr (1)

Co-Sponsors

S638 - Bill Details

See Assembly Version of this Bill:
A285
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง469, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S2746, A960

S638 - Bill Texts

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Relates to assessment exemptions for living quarters for a parent or grandparent.

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BILL NUMBER:S638

TITLE OF BILL:

An act
to amend the real property tax law, in relation to assessment exemptions
for living quarters for a parent or grandparent

SUMMARY OF PROVISIONS:

Amends subdivisions one and three of section 469 of the real property
tax law, and adds a new subdivision 5-a, to add seniors and the
disabled as eligible for the property tax exemptions provided under
this section for prohibiting an assessment increase for housing a
parent or grandparent.

JUSTIFICATION:

This legislation allows owners of residential property which is their
principle place of residence to make changes in order to rent or house a
senior or a disabled person without experiencing an increase in
assessment. Allowing seniors and persons with disabilities to
reside with family saves significant amounts of money that would be
passed on to taxpayers if these individuals had to move into State
subsidized facilities.

PRIOR LEGISLATIVE HISTORY:

S.6918 of 2008 - Local Government
S.2746 of 2010 - Advanced to Third Reading

FISCAL IMPLICATIONS:

None to the state.

EFFECTIVE DATE:

Immediately.

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

                                   638

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen.  GOLDEN -- 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00991-01-1

S. 638                              2

  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.

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