S T A T E O F N E W Y O R K
________________________________________________________________________
7129
2013-2014 Regular Sessions
I N A S S E M B L Y
May 1, 2013
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Introduced by M. of A. MAGEE, BARRETT -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to permitting
senior citizens whose spouses are deceased to substitute a more recent
year's income for purposes of determining eligibility for the enhanced
exemption for school tax relief
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (i) of paragraph (b) of subdivision 4 of
section 425 of the real property tax law is amended by adding a new
clause (C-1) to read as follows:
(C-1) NOTWITHSTANDING THE PROVISIONS OF CLAUSE (C) OF THIS SUBPARA-
GRAPH, IN THE EVENT THAT A SENIOR CITIZEN WHO, AS A RESULT OF THE DEATH
OF HIS OR HER SPOUSE, EXPERIENCES A SUFFICIENT DECREASE IN INCOME DURING
THE TAX YEAR IMMEDIATELY PRECEDING THE DATE OF MAKING APPLICATION FOR
THE EXEMPTION, THEN FOR THE PURPOSES OF DETERMINING ELIGIBILITY FOR THE
ENHANCED EXEMPTION, SUCH SENIOR CITIZEN MAY USE HIS OR HER INCOME FOR
SUCH YEAR; PROVIDED THAT THE INCOME TAX RETURN FOR SUCH YEAR HAS BEEN
FILED WITH THE APPROPRIATE STATE OR FEDERAL AGENCY, OR OTHER DOCUMENTA-
TION OF INCOME ELIGIBILITY HAS BEEN FILED WITH THE ASSESSOR OF APPROPRI-
ATE JURISDICTION, PRIOR TO APRIL THIRTIETH.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04735-01-3