senate Bill S1094

2013-2014 Legislative Session

Prohibits rescinding certain real property tax exemptions on real property owned by siblings

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to aging
Jan 09, 2013 referred to aging

S1094 - Details

See Assembly Version of this Bill:
A1759
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยงยง425 & 467, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S223, A3848
2009-2010: S1455, A1365

S1094 - Summary

Provides for a real property tax exemption on real property owned by siblings, one of whom is over 65, once granted, shall not be rescinded solely because of the death of the older sibling as long as the surviving sibling owner is at least 62.

S1094 - Sponsor Memo

S1094 - Bill Text download pdf

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

                                  1094

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen. MAZIARZ -- 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 not rescinding
  certain tax exemptions for real property owned by siblings

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

  Section  1.  Subparagraph  (iii)  of paragraph (a) of subdivision 4 of
section 425 of the real property tax law, as added by section 4 of  part
A of chapter 405 of the laws of 1999, is amended to read as follows:
  (iii)  In  the  case  of  property  owned  by  husband  and wife OR BY
SIBLINGS, one of whom is sixty-five years of age or over, the exemption,
once granted, shall not be rescinded solely because of the death of  the
older  spouse  OR SIBLING, so long as the surviving spouse OR SIBLING is
at least sixty-two years of age as of the date specified in  this  para-
graph.
  S 2. Paragraph (d) of subdivision 1 of section 467 of the real proper-
ty tax law, as amended by chapter 440 of the laws of 1985, is amended to
read as follows:
  (d)  The real property tax exemption on real property owned by husband
and wife OR BY SIBLINGS, one of whom is sixty-five years of age or over,
once granted, shall not be rescinded by any municipal corporation solely
because  of  the  death  of  the  older spouse OR SIBLING so long as the
surviving spouse OR SIBLING is at least sixty-two years of age.
  S 3. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02076-01-3

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