senate Bill S18

2013-2014 Legislative Session

Includes in definition of income all sources after deduction of all medical and prescription drugs not reimbursed or paid by insurance

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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 08, 2014 referred to aging
Jun 21, 2013 committed to rules
Jun 10, 2013 advanced to third reading
Jun 05, 2013 2nd report cal.
Jun 04, 2013 1st report cal.1041
Jan 09, 2013 referred to aging

Votes

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Jun 4, 2013 - Aging committee Vote

S18
8
1
committee
8
Aye
1
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Aging Committee Vote: Jun 4, 2013

nay (1)
aye wr (2)

Co-Sponsors

S18 - Bill Details

See Assembly Version of this Bill:
A428
Current Committee:
Senate Aging
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยงยง467-b & 467-c, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S500, A758
2009-2010: S2210, S6685, A1800

S18 - Bill Texts

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Excludes expenditures for medical care not covered by insurance from the definition of "income" for the purpose of a real property tax abatement for rent-controlled and rent regulated property occupied by senior citizens.

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BILL NUMBER:S18

TITLE OF BILL:
An act
to amend the real property tax law, in relation to excluding certain
expenditures for medical care from the definition of "income" for
the purpose of a tax abatement for rent-controlled and rent
regulated property occupied by
senior citizens

PURPOSE OR GENERAL IDEA OF BILL:
Excludes certain medical expenses from the definition of "income" when
determining eligibility for the Senior Citizen Rent Increase
Exemption Program.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1 Amends the Real Property Tax Law, Section 467-b, subdivision
1 of paragraph c.
Excludes all medical and prescription drug expenses not reimbursed or
paid for by insurance, from the definition of "income" for the
purpose of determining eligibility for the Senior Citizen Rent
Increase Exemption (SCRIE) Program.

Section 2. Amends the Real Property Tax Law Section 467-c, subdivision
1, paragraph f.
Excludes all medical and prescription drug expenses not reimbursed or
paid for by insurance, from the definition of "income" for the
purpose of determining eligibility for the Senior Citizen Rent
Increase Exemption (SCRIE) Program.

Section 3. Effective Date

EXISTING LAW:
Real Property Tax Law; Article 4-Exemptions; Title 2- Private
Property; Section 467-b- Tax abatement for rent-controlled and rent
regulated property occupied by senior citizens or persons with
disabilities; and Section 467-c- Exemption for property owned by
certain housing companies and occupied by senior citizens or persons
with disabilities. Medical and prescription drug expenses are
currently not included in the definition of income used to determine
SCRIE eligibility.

JUSTIFICATION:
For many senior citizens living on a fixed income, medical treatment
and prescription drug costs not covered by insurance represents a
financial burden that affects their standard of living. With the cost
of living constantly rising, it is important that new and innovative
approaches be explored in regard to providing assistance to this
population. It is the intent of this legislation to provide such
assistance by enabling more seniors to be eligible for SCRIE.

PRIOR LEGISLATIVE HISTORY:
2012: S.500 - Referred to Housing, Construction and
Community Development/A.758 - Referred to Aging
2011: S.500 - Discharged from Aging and Committed to Housing,
Construction and Community Development/A.758 - Reported,


Referred to Ways and Means
2010: S.6685 - Reported and Committed to Finance/A.9516 -
Passed Assembly
2009: S.2210 - Passed Senate/A.1800 - Passed Senate/Veto
12
2007-08: A.10045 - Passed Assembly
2005-06: A.2242 - Passed Assembly

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately, provided that the amendment to
paragraph c of subdivision 1 of section 467-b of the real property
tax law, made by section one of this act, shall not affect the
expiration of such section and shall be deemed to expire therewith.

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

                                   18

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  DIAZ  --  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  excluding
  certain  expenditures for medical care from the definition of "income"
  for the purpose of a tax abatement for rent-controlled and rent  regu-
  lated property occupied by senior citizens

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

  Section 1. Paragraph c of subdivision 1 of section 467-b of  the  real
property  tax  law,  as  amended  by chapter 500 of the laws of 2001, is
amended to read as follows:
  c. "Income" means income from  all  sources  after  deduction  of  all
income  and  social  security  taxes  and  includes  social security and
retirement benefits, supplemental security income and  additional  state
payments,  public  assistance  benefits, interest, dividends, net rental
income, salary or earnings, and net  income  from  self-employment,  but
shall  not  include  gifts or inheritances, payments made to individuals
because of their status as victims of Nazi persecution,  as  defined  in
P.L.  103-286,  or increases in benefits accorded pursuant to the social
security act or a public or private pension paid to any  member  of  the
household which increase, in any given year, does not exceed the consum-
er  price  index  (all  items  United States city average) for such year
which take effect after the date of eligibility of head of the household
receiving benefits hereunder whether received by the head of the  house-
hold  or any other member of the household  AND ANY SUCH INCOME SHALL BE
OFFSET BY ALL MEDICAL AND PRESCRIPTION DRUG EXPENSES ACTUALLY PAID WHICH
WERE NOT REIMBURSED OR PAID FOR BY INSURANCE, IF THE GOVERNING BOARD  OF
A MUNICIPALITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR
RESOLUTION PROVIDING THEREFOR;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00937-01-3

S. 18                               2

  S 2. Paragraph f of subdivision 1 of section 467-c of the real proper-
ty tax law, as amended by chapter 500 of the laws of 2001, is amended to
read as follows:
  f.  "Income"  means income received by the eligible head of the house-
hold combined with the income of all other members of the household from
all sources after deduction of all income and social security taxes  and
includes  without  limitation,  social security and retirement benefits,
supplemental security  income  and  additional  state  payments,  public
assistance  benefits, interest, dividends, net rental income, salary and
earnings, and net income from self employment,  but  shall  not  include
gifts  or  inheritances,  payments  made to individuals because of their
status as victims of Nazi persecution as defined in  P.L.  103-286,  nor
increases  in benefits accorded pursuant to the social security act or a
public or private pension paid to any  member  of  the  household  which
increase,  in  any  given year, does not exceed the consumer price index
(all items United States city average) for such year which  take  effect
after  the eligibility date of an eligible head of the household receiv-
ing benefits hereunder whether received by  the  eligible  head  of  the
household  or  any  other  member  of the household  AND ANY SUCH INCOME
SHALL BE OFFSET BY ALL MEDICAL AND PRESCRIPTION DRUG  EXPENSES  ACTUALLY
PAID  WHICH WERE NOT REIMBURSED OR PAID FOR BY INSURANCE, IF THE GOVERN-
ING BOARD OF A MUNICIPALITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
ORDINANCE OR RESOLUTION PROVIDING THEREFOR.  When the eligible  head  of
the  household  has  retired on or after the commencement of the taxable
period and prior to the  date  of  making  an  application  for  a  rent
increase  exemption  order/tax  abatement  certificate  pursuant to this
section, such person's income shall be adjusted by excluding  salary  or
earnings  and projecting such person's retirement income over the entire
taxable period.
  S 3. This act shall take effect immediately, provided that the  amend-
ment  to paragraph c of subdivision 1 of section 467-b of the real prop-
erty tax law, made by section one of this  act,  shall  not  affect  the
expiration of such section and shall be deemed to expire therewith.

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