S T A T E O F N E W Y O R K
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4329
2013-2014 Regular Sessions
I N A S S E M B L Y
February 4, 2013
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Introduced by M. of A. KATZ, McLAUGHLIN, SALADINO, RAIA, STEVENSON,
PALMESANO -- Multi-Sponsored by -- M. of A. BARCLAY, THIELE -- read
once and referred to the Committee on Aging
AN ACT to amend the real property tax law, in relation to freezing the
taxes on real property owned and occupied by persons sixty-five years
of age or older, or disabled
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. REAL PROPERTY TAXATION APPLICABLE TO RESIDENCES OWNED AND
OCCUPIED BY PERSONS WHO ARE SIXTY-FIVE YEARS OF AGE OR OLDER OR DISA-
BLED. 1. THE GOVERNING BOARD OF A MUNICIPALITY OR SCHOOL DISTRICT,
AFTER A PUBLIC HEARING, MAY IN THE EVENT IT HAS NOT ADOPTED ANY OTHER
CURRENTLY EFFECTIVE REAL PROPERTY TAX EXEMPTION METHOD AND FOR ONLY SO
LONG AS IT DOES NOT ADOPT ANY OTHER REAL PROPERTY TAX EXEMPTION, ADOPT A
LOCAL LAW, ORDINANCE OR, IN THE CASE OF A SCHOOL DISTRICT, A RESOLUTION,
TO THE EFFECT THAT TAXES PAID ON REAL PROPERTY OWNED AND OCCUPIED BY ONE
OR MORE PERSONS, ONE OF WHOM IS (I) SIXTY-FIVE YEARS OF AGE OR OLDER,
AND ONE OR BOTH OF WHOM ARE RETIRED, OR (II) DISABLED, AND NEITHER OF
WHOM ARE CURRENTLY PARTICIPATING IN ANY OTHER REAL PROPERTY TAX
EXEMPTION PROGRAM SHALL NOT BE INCREASED DURING SUCCEEDING YEARS
PROVIDED:
(A) THE COMBINED ANNUAL INCOME OF THE OWNER OR THE COMBINED INCOME OF
THE OCCUPANTS OF THE REAL PROPERTY SHALL NOT EXCEED THE SUM OF FORTY
THOUSAND DOLLARS.
(B) THE REAL PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES.
(C) THE REAL PROPERTY IS OCCUPIED IN WHOLE OR IN PART BY THE PERSON
SIXTY-FIVE YEARS OF AGE OR OLDER.
2. TO QUALIFY AS DISABLED FOR THE PURPOSES OF THIS SECTION, AN INDI-
VIDUAL SHALL SUBMIT TO THE ASSESSOR A CERTIFIED STATEMENT FROM A PHYSI-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07916-01-3
A. 4329 2
CIAN 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 OR MENTAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE
OR MORE OF SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, EXCEPT THAT AN INDI-
VIDUAL WHO HAS OBTAINED A CERTIFICATE FROM THE STATE COMMISSION FOR THE
BLIND AND VISUALLY HANDICAPPED STATING THAT SUCH INDIVIDUAL IS LEGALLY
BLIND MAY SUBMIT SUCH CERTIFICATE IN LIEU OF A PHYSICIAN'S CERTIFIED
STATEMENT.
S 2. This act shall take effect immediately, provided, however, that
the provisions of this act shall be applicable to qualified real proper-
ty tax paying retirees in a municipality or school district only upon
the passage of a local law, ordinance or resolution by such municipality
or school district pursuant to section 467-g of the real property tax
law, as added by section one of this act.