senate Bill S3585A

2013-2014 Legislative Session

Increases maximum income eligibility levels for real property tax exemptions for seniors

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Sponsored By

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
Nov 18, 2013 print number 3585a
amend and recommit to rules
Jun 21, 2013 committed to rules
May 06, 2013 advanced to third reading
May 01, 2013 2nd report cal.
Apr 30, 2013 1st report cal.458
Feb 07, 2013 referred to aging

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S3585 - Bill Details

See Assembly Version of this Bill:
A463B
Current Committee:
Senate Aging
Law Section:
Real Property Tax Law
Laws Affected:
Amd §467, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2212A, A3740A
2009-2010: S2022, A4709

S3585 - Bill Texts

view summary

Increases maximum income eligibility levels for real property tax exemptions for seniors.

view sponsor memo
BILL NUMBER:S3585

TITLE OF BILL: An act to amend the real property tax law, in relation
to increasing maximum income eligibility levels for real property tax
exemptions for seniors

PURPOSE: To gradually increase the income levels for the senior citizen
partial real property tax exemption that may be enacted by local govern-
ments over a five year period.

SUMMARY OF PROVISIONS:

Section one amends Real Property Tax Law section 467 to increase the
income eligibility levels for the partial real property tax exemption
that local governments may provide to property owners who are at least
65 years old.

The exemption, which ranges from 45% to 5%, uses a sliding scale based
on the property owner's income to determine the exemption amount.

For years beginning before July 1, 2014, the maximum exemption of 45%
would be available to property owners with an income that is less than
the maximum income level for the locality plus $1,000. The minimum
exemption of 5% would be available to property owners with an income
that is less than the maximum income level for the locality plus $8,400.

For years beginning on and after July 1, 2014 and before July 1, 2015,
the maximum exemption of 45% would be available to property owners with
an income that is less than the maximum income level for the locality
plus $1,250. The minimum exemption of 5% would be available to property
owners with an income . that is less than the maximum income level for
the locality plus $10,500.

For years beginning on and after July 1, 2015 and before July 1, 2016,
the maximum exemption of 45% would be available to property owners with
an income that is less than the maximum income level for the locality
plus $1,500. The minimum exemption of 5% would be available to property
owners with an income that is less than the maximum income level for the
locality plus $12,600.

For years beginning on and after July 1, 2016 and before July 1, 2017,
the maximum exemption of 45% would be available to property owners with
an income that is less than the maximum income level for the locality
plus $1,750. The minimum exemption of 5% would be available to property
owners with an income that is less than the maximum income level for the
locality plus $14,700.

For years beginning on and after July 1, 2017, the maximum exemption of
450 would be available to property owners with an income that is less
than the maximum income level for the locality plus $2,000. The minimum
exemption of 5% would be available to property owners with an income

that is less than the maximum income level for the locality plus
$16,800.

Section three provides that this act shall take effect immediately.

EXISTING LAW: Real Property Tax Law section 467 currently authorizes
local governments to provide a partial real property tax exemption to
property owners who are at least 65 years of age.

JUSTIFICATION: Local governments have the option to provide a partial
real property tax exemption to senior citizens based upon their income.
The maximum income threshold for the 5% partial exemption, which was
enacted in 1995, has never been increased. The maximum income thresholds
for the remaining partial exemptions have not been increased since 1994.
This bill would allow local governments to increase the maximum income
thresholds so that more senior citizens could receive increased relief
from their local real property taxes.

LEGISLATIVE HISTORY: 2011-2: S.2212A - Passed Senate both years 2009-
10: S-2022 - Referred to Aging both years 2007-8: S2818-A - Passed
Senate both years A.3740 of 2012 - Referred to Aging

FISCAL IMPLICATIONS: None

EFFECTIVE DATE: This act shall take effect immediately.

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

                                  3585

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

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  increasing
  maximum income eligibility levels for real property tax exemptions for
  seniors

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

  Section 1. Subparagraph 1 of paragraph (b) of subdivision 1 of section
467 of the real property tax law, as amended by chapter 261 of the  laws
of 1994, is amended to read as follows:
  (1)  [Any]  PRIOR TO JULY FIRST, TWO THOUSAND FOURTEEN, ANY local law,
ordinance or resolution adopted pursuant to paragraph (a) of this subdi-
vision may be amended, or a local law, ordinance or  resolution  may  be
adopted,  to  provide  an exemption so as to increase the maximum income
eligibility level of such municipal corporation as provided in  subdivi-
sion  three  of this section (represented in the hereinbelow schedule as
M), to the extent provided in the following schedule:

   ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                                EXEMPT FROM TAXATION

More than (M) but
   less than (M+ $1,000)                           45 per centum
(M+ $1,000 or more) but
   less than (M+ $2,000)                           40 per centum
(M+ $2,000 or more) but
   less than (M+ $3,000)                           35 per centum
(M+ $3,000 or more) but
   less than (M+ $3,900)                           30 per centum
(M+ $3,900 or more) but

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03872-02-3

S. 3585                             2

   less than (M+ $4,800)                           25 per centum
(M+ $4,800 or more) but
   less than (M+ $5,700)                           20 per centum

  S  2.  Paragraphs  (c)  and (d) of subdivision 1 of section 467 of the
real property tax law are relettered paragraphs (g) and (h) and four new
paragraphs (c), (d), (e) and (f) are added to read as follows:
  (C) ON AND AFTER JULY FIRST, TWO THOUSAND  FOURTEEN  AND  BEFORE  JULY
FIRST,  TWO THOUSAND FIFTEEN, (1) ANY LOCAL LAW, ORDINANCE OR RESOLUTION
ADOPTED PURSUANT TO PARAGRAPH (A) OF THIS SUBDIVISION MAY BE AMENDED, OR
A LOCAL LAW, ORDINANCE OR RESOLUTION  MAY  BE  ADOPTED,  TO  PROVIDE  AN
EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH
MUNICIPAL  CORPORATION  AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION
(REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), TO THE  EXTENT  PROVIDED
IN THE FOLLOWING SCHEDULE:
ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
MORE THAN (M) BUT
LESS THAN (M+ $1,250)                   45 PER CENTUM
(M+ $1,250 OR MORE) BUT
LESS THAN (M+ $2,500)                   40 PER CENTUM
(M+ $2,500 OR MORE) BUT
LESS THAN (M+ $3,750)                   35 PER CENTUM
(M+ $3,750 OR MORE) BUT
LESS THAN (M+ $4,875)                   30 PER CENTUM
(M+ $4,875 OR MORE) BUT
LESS THAN (M+ $6,000)                   25 PER CENTUM
(M+ $6,000 OR MORE) BUT
LESS THAN (M+ $7,125)                   20 PER CENTUM
  (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPH  ONE  OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE
OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO  INCREASE
THE  MAXIMUM  INCOME  ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS
PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE  HERE-
INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR-
AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION

(M+ $7,125 OR MORE) BUT
LESS THAN (M+ $8,250)                   15 PER CENTUM
(M+ $8,250 OR MORE) BUT
LESS THAN (M+ $9,375)                    10 PER CENTUM

  (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPHS  ONE  AND  TWO OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW,
ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO
INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH  MUNICIPAL  CORPO-
RATION  AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN
THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH
SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION

S. 3585                             3

(M+ $9,375 OR MORE)
BUT LESS THAN (M+ $10,500)              5 PER CENTUM

  (D)  ON  AND  AFTER  JULY  FIRST, TWO THOUSAND FIFTEEN AND BEFORE JULY
FIRST, TWO THOUSAND SIXTEEN, (1) ANY LOCAL LAW, ORDINANCE OR  RESOLUTION
ADOPTED PURSUANT TO PARAGRAPH (A) OF THIS SUBDIVISION MAY BE AMENDED, OR
A  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION  MAY BE ADOPTED, TO PROVIDE AN
EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH
MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVISION THREE OF  THIS  SECTION
(REPRESENTED  IN  THE HEREINBELOW SCHEDULE AS M), TO THE EXTENT PROVIDED
IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION

MORE THAN (M) BUT                       45 PER CENTUM
LESS THAN (M+ $1,500)
(M+ $1,500 OR MORE) BUT                 40 PER CENTUM
LESS THAN (M+ $3,000)
(M+ $3,000 OR MORE) BUT
LESS THAN (M+ $4,500)                   35 PER CENTUM
(M+ $4,500 OR MORE) BUT
LESS THAN (M+ $5,850)                   30 PER CENTUM
(M+ $5,850 OR MORE) BUT
LESS THAN (M+ $7,200)                   25 PER CENTUM
(M+ $7,200 OR MORE) BUT
LESS THAN (M+ $8,550)                   20 PER CENTUM
  (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPH ONE OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL  LAW,  ORDINANCE
OR  RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE
THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH  MUNICIPAL  CORPORATION  AS
PROVIDED  IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HERE-
INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR-
AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
(M+ $8,550 OR MORE) BUT
LESS THAN (M+ $9,900)                   15 PER CENTUM
(M+ $9,900 OR MORE) BUT
LESS THAN (M+ $11,250)                  10 PER CENTUM
  (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPHS ONE AND TWO OF THIS PARAGRAPH MAY BE AMENDED, OR  A  LOCAL  LAW,
ORDINANCE  OR RESOLUTION MAY BE ADOPTED TO PROVIDE AN EXEMPTION SO AS TO
INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH  MUNICIPAL  CORPO-
RATION  AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN
THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH
SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:
  ANNUAL INCOME                         PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION

(M+ $11,250 OR MORE)
BUT LESS THAN (M+ $12,600)                       5 PER CENTUM

  (E) ON AND AFTER JULY FIRST, TWO  THOUSAND  SIXTEEN  AND  BEFORE  JULY
FIRST,  TWO  THOUSAND  SEVENTEEN, (1) ANY LOCAL LAW, ORDINANCE OR RESOL-

S. 3585                             4

UTION ADOPTED PURSUANT TO PARAGRAPH  (A)  OF  THIS  SUBDIVISION  MAY  BE
AMENDED,  OR  A  LOCAL  LAW,  ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO
PROVIDE AN EXEMPTION SO AS TO INCREASE THE  MAXIMUM  INCOME  ELIGIBILITY
LEVEL  OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVISION THREE OF
THIS SECTION (REPRESENTED IN THE HEREINBELOW  SCHEDULE  AS  M),  TO  THE
EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
MORE THAN (M) BUT
LESS THAN (M+ $1,750)                           45 PER CENTUM

(M+ $1,750 OR MORE) BUT
LESS THAN (M+ $3,500)                           40 PER CENTUM

(M+ $3,500 OR MORE) BUT
LESS THAN (M+ $5,250)                           35 PER CENTUM

(M+ $5,250 OR MORE) BUT
LESS THAN (M+ $6,825)                           30 PER CENTUM

(M+ $6,825 OR MORE) BUT
LESS THAN (M+ $8,400)                           25 PER CENTUM

(M+ $8,400 OR MORE) BUT
LESS THAN (M+ $9,975)                           20 PER CENTUM
  (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPH  ONE  OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE
OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO  INCREASE
THE  MAXIMUM  INCOME  ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS
PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE  HERE-
INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR-
AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
(M+ $9,975 OR MORE) BUT
LESS THAN (M+ $11,550)                  15 PER CENTUM
(M+ $11,550 OR MORE) BUT
LESS THAN (M+ $13,125)                  10 PER CENTUM

  (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPHS  ONE  AND  TWO OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW,
ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO
INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH  MUNICIPAL  CORPO-
RATION  AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN
THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH
SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
(M+ $13,125 OR MORE)
BUT LESS THAN (M+ $14,700)              5 PER CENTUM

  (F) ON AND AFTER JULY FIRST, TWO THOUSAND  SEVENTEEN,  (1)  ANY  LOCAL
LAW,  ORDINANCE  OR RESOLUTION ADOPTED PURSUANT TO PARAGRAPH (A) OF THIS

S. 3585                             5

SUBDIVISION MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION  MAY
BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME
ELIGIBILITY  LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVI-
SION  THREE  OF THIS SECTION (REPRESENTED IN THE HEREINBELOW SCHEDULE AS
M), TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:
ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
MORE THAN (M) BUT
LESS THAN (M+ $2,000)                   45 PER CENTUM
(M+ $2,000 OR MORE) BUT
LESS THAN (M+ $4,000)                   40 PER CENTUM
(M+ $4,000 OR MORE) BUT
LESS THAN (M+ $6,000)                   35 PER CENTUM
(M+ $6,000 OR MORE) BUT
LESS THAN (M+ $7,800)                   30 PER CENTUM
(M+ $7,800 OR MORE) BUT
LESS THAN (M+ $9,600)                   25 PER CENTUM
(M+ $9,600 OR MORE) BUT
LESS THAN (M+ $11,400)                  20 PER CENTUM

  (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPH ONE OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL  LAW,  ORDINANCE
OR  RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE
THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH  MUNICIPAL  CORPORATION  AS
PROVIDED  IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HERE-
INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR-
AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
(M+ $11,400 OR MORE) BUT
LESS THAN (M+ $13,200)                  15 PER CENTUM
(M+ $13,200 OR MORE) BUT
LESS THAN (M+ $15,000)                  10 PER CENTUM

  (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPHS ONE AND TWO OF THIS PARAGRAPH MAY BE AMENDED, OR  A  LOCAL  LAW,
ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO
INCREASE  THE  MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPO-
RATION AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED  IN
THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH
SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
(M+ $15,000 OR MORE) BUT
LESS THAN (M+ $16,800)                  5 PER CENTUM
  S 3. This act shall take effect immediately.

Co-Sponsors

S3585A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A463B
Current Committee:
Senate Aging
Law Section:
Real Property Tax Law
Laws Affected:
Amd §467, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2212A, A3740A
2009-2010: S2022, A4709

S3585A (ACTIVE) - Bill Texts

view summary

Increases maximum income eligibility levels for real property tax exemptions for seniors.

view sponsor memo
BILL NUMBER:S3585A

TITLE OF BILL: An act to amend the real property tax law, in relation
to increasing maximum income eligibility levels for real property tax
exemptions for seniors

PURPOSE: To gradually increase the income levels for the senior citizen
partial real property tax exemption that may be enacted by local govern-
ments over a five year period.

SUMMARY OF PROVISIONS:

Section one amends Real Property Tax Law section 467 to increase the
income eligibility levels for the partial real property tax exemption
that local governments may provide to property owners who are at least
65 years old.

The exemption, which ranges from 45% to 5%, uses a sliding scale based
on the property owner's income to determine the exemption amount. For
years beginning before July 1, 2015, the maximum exemption of 45% would
be available to property owners with an income that is less than the
maximum income level for the locality plus $1,000. The minimum exemption
of 5% would be available to property owners with an income that is less
than the maximum income level for the locality plus $8,400.

For years beginning on and after July 1, 2015 and before July 1, 2016,
the maximum exemption of 45% would be available to property owners with
an income that is less than the maximum income level for the locality
plus $1,250. The minimum exemption of 5% would be available to property
owners with an income that is less than the maximum income level for the
locality plus $10,500.

For years beginning on and after July 1, 2016 and before July 1, 2017,
the maximum exemption of 45% would be available to property owners with
an income that is less than the maximum income level for the locality
plus $1,500. The minimum exemption of 5% would be available to property
owners with an income that is less than the maximum income level for the
locality plus $12,600.

For years beginning on and after July 1, 2017 and before July 1, 2018,
the maximum exemption of 45% would be available to property owners with
an income that is less than the maximum income level for the locality
plus $1,750. The minimum exemption of 5% would be available to property
owners with an income that is less than the maximum income level for the
locality plus $14,700.

For years beginning on and after July 1, 2018, the maximum exemption of
450 would be available to property owners with an income that is less
than the maximum income level for the locality plus $2,000. The minimum
exemption of 5% would be available to property owners with an income
that is less than the maximum income level for the locality plus
$16,800.

Section three provides that this act shall take effect immediately.

EXISTING LAW: Real Property Tax Law section 467 currently authorizes
local governments to provide a partial real property tax exemption to
property owners who are at least 65 years of age.

JUSTIFICATION: Local governments have the option to provide a partial
real property tax exemption to senior citizens based upon their income.
The maximum income threshold for the 5% partial exemption, which was
enacted in 1994, has never been increased. The maximum income thresholds
for the remaining partial exemptions have not been increased since 1994.
This bill would allow local governments to increase the maximum income
thresholds so that more senior citizens could receive increased relief
from their local real property taxes.

LEGISLATIVE HISTORY: 2013: S.3585 - 3rd Reading 2011-12: S.2212A -
Passed Senate both years 2009-10: S.2022 - Referred to Aging both years
2007-08: S28l8-A - Passed Senate both years

FISCAL IMPLICATIONS: None

EFFECTIVE DATE: This act shall take effect immediately.

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

                                 3585--A
    Cal. No. 458

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 7, 2013
                               ___________

Introduced  by  Sens.  GOLDEN, AVELLA -- read twice and ordered printed,
  and when printed to be committed to the Committee on Aging -- reported
  favorably from said committee, ordered to  first  and  second  report,
  ordered  to  a third reading, amended and ordered reprinted, retaining
  its place in the order of third reading  --  reported  favorably  from
  said  committee  and  committed to the Committee on Rules -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the real property tax law,  in  relation  to  increasing
  maximum income eligibility levels for real property tax exemptions for
  seniors

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

  Section 1. Subparagraph 1 of paragraph (b) of subdivision 1 of section
467 of the real property tax law, as amended by chapter 261 of the  laws
of 1994, is amended to read as follows:
  (1)  [Any]  PRIOR  TO JULY FIRST, TWO THOUSAND FIFTEEN, ANY local law,
ordinance or resolution adopted pursuant to paragraph (a) of this subdi-
vision may be amended, or a local law, ordinance or  resolution  may  be
adopted,  to  provide  an exemption so as to increase the maximum income
eligibility level of such municipal corporation as provided in  subdivi-
sion  three  of this section (represented in the hereinbelow schedule as
M), to the extent provided in the following schedule:

   ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                                EXEMPT FROM TAXATION

More than (M) but
   less than (M+ $1,000)                           45 per centum
(M+ $1,000 or more) but

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03872-04-3

S. 3585--A                          2

   less than (M+ $2,000)                           40 per centum
(M+ $2,000 or more) but
   less than (M+ $3,000)                           35 per centum
(M+ $3,000 or more) but
   less than (M+ $3,900)                           30 per centum
(M+ $3,900 or more) but
   less than (M+ $4,800)                           25 per centum
(M+ $4,800 or more) but
   less than (M+ $5,700)                           20 per centum

  S  2.  Paragraphs  (c)  and (d) of subdivision 1 of section 467 of the
real property tax law are relettered paragraphs (g) and (h) and four new
paragraphs (c), (d), (e) and (f) are added to read as follows:
  (C) ON AND AFTER JULY FIRST, TWO  THOUSAND  FIFTEEN  AND  BEFORE  JULY
FIRST,  TWO THOUSAND SIXTEEN, (1) ANY LOCAL LAW, ORDINANCE OR RESOLUTION
ADOPTED PURSUANT TO PARAGRAPH (A) OF THIS SUBDIVISION MAY BE AMENDED, OR
A LOCAL LAW, ORDINANCE OR RESOLUTION  MAY  BE  ADOPTED,  TO  PROVIDE  AN
EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH
MUNICIPAL  CORPORATION  AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION
(REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), TO THE  EXTENT  PROVIDED
IN THE FOLLOWING SCHEDULE:
ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
MORE THAN (M) BUT
LESS THAN (M+ $1,250)                   45 PER CENTUM
(M+ $1,250 OR MORE) BUT
LESS THAN (M+ $2,500)                   40 PER CENTUM
(M+ $2,500 OR MORE) BUT
LESS THAN (M+ $3,750)                   35 PER CENTUM
(M+ $3,750 OR MORE) BUT
LESS THAN (M+ $4,875)                   30 PER CENTUM
(M+ $4,875 OR MORE) BUT
LESS THAN (M+ $6,000)                   25 PER CENTUM
(M+ $6,000 OR MORE) BUT
LESS THAN (M+ $7,125)                   20 PER CENTUM
  (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPH  ONE  OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE
OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO  INCREASE
THE  MAXIMUM  INCOME  ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS
PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE  HERE-
INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR-
AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION

(M+ $7,125 OR MORE) BUT
LESS THAN (M+ $8,250)                   15 PER CENTUM
(M+ $8,250 OR MORE) BUT
LESS THAN (M+ $9,375)                   10 PER CENTUM

  (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPHS  ONE  AND  TWO OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW,
ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO
INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH  MUNICIPAL  CORPO-
RATION  AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN

S. 3585--A                          3

THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH
SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION

(M+ $9,375 OR MORE)
BUT LESS THAN (M+ $10,500)              5 PER CENTUM

  (D)  ON  AND  AFTER  JULY  FIRST, TWO THOUSAND SIXTEEN AND BEFORE JULY
FIRST, TWO THOUSAND SEVENTEEN, (1) ANY LOCAL LAW,  ORDINANCE  OR  RESOL-
UTION  ADOPTED  PURSUANT  TO  PARAGRAPH  (A)  OF THIS SUBDIVISION MAY BE
AMENDED, OR A LOCAL LAW, ORDINANCE OR  RESOLUTION  MAY  BE  ADOPTED,  TO
PROVIDE  AN  EXEMPTION  SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY
LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVISION THREE  OF
THIS  SECTION  (REPRESENTED  IN  THE  HEREINBELOW SCHEDULE AS M), TO THE
EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION

MORE THAN (M) BUT                       45 PER CENTUM
LESS THAN (M+ $1,500)
(M+ $1,500 OR MORE) BUT                 40 PER CENTUM
LESS THAN (M+ $3,000)
(M+ $3,000 OR MORE) BUT
LESS THAN (M+ $4,500)                   35 PER CENTUM
(M+ $4,500 OR MORE) BUT
LESS THAN (M+ $5,850)                   30 PER CENTUM
(M+ $5,850 OR MORE) BUT
LESS THAN (M+ $7,200)                   25 PER CENTUM
(M+ $7,200 OR MORE) BUT
LESS THAN (M+ $8,550)                   20 PER CENTUM
  (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPH ONE OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL  LAW,  ORDINANCE
OR  RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE
THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH  MUNICIPAL  CORPORATION  AS
PROVIDED  IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE HERE-
INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR-
AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
(M+ $8,550 OR MORE) BUT
LESS THAN (M+ $9,900)                   15 PER CENTUM
(M+ $9,900 OR MORE) BUT
LESS THAN (M+ $11,250)                  10 PER CENTUM

  (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPHS ONE AND TWO OF THIS PARAGRAPH MAY BE AMENDED, OR  A  LOCAL  LAW,
ORDINANCE  OR RESOLUTION MAY BE ADOPTED TO PROVIDE AN EXEMPTION SO AS TO
INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH  MUNICIPAL  CORPO-
RATION  AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN
THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH
SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:
ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION

S. 3585--A                          4

                                            EXEMPT FROM TAXATION

(M+ $11,250 OR MORE)
BUT LESS THAN (M+ $12,600)                       5 PER CENTUM

  (E)  ON  AND  AFTER JULY FIRST, TWO THOUSAND SEVENTEEN AND BEFORE JULY
FIRST, TWO THOUSAND EIGHTEEN, (1) ANY LOCAL LAW, ORDINANCE OR RESOLUTION
ADOPTED PURSUANT TO PARAGRAPH (A) OF THIS SUBDIVISION MAY BE AMENDED, OR
A LOCAL LAW, ORDINANCE OR RESOLUTION  MAY  BE  ADOPTED,  TO  PROVIDE  AN
EXEMPTION SO AS TO INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH
MUNICIPAL  CORPORATION  AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION
(REPRESENTED IN THE HEREINBELOW SCHEDULE AS M), TO THE  EXTENT  PROVIDED
IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
MORE THAN (M) BUT
LESS THAN (M+ $1,750)                           45 PER CENTUM

(M+ $1,750 OR MORE) BUT
LESS THAN (M+ $3,500)                           40 PER CENTUM

(M+ $3,500 OR MORE) BUT
LESS THAN (M+ $5,250)                           35 PER CENTUM

(M+ $5,250 OR MORE) BUT
LESS THAN (M+ $6,825)                           30 PER CENTUM

(M+ $6,825 OR MORE) BUT
LESS THAN (M+ $8,400)                           25 PER CENTUM

(M+ $8,400 OR MORE) BUT
LESS THAN (M+ $9,975)                           20 PER CENTUM
  (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPH  ONE  OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE
OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO  INCREASE
THE  MAXIMUM  INCOME  ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS
PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE  HERE-
INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR-
AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
(M+ $9,975 OR MORE) BUT
LESS THAN (M+ $11,550)                  15 PER CENTUM
(M+ $11,550 OR MORE) BUT
LESS THAN (M+ $13,125)                  10 PER CENTUM

  (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPHS  ONE  AND  TWO OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW,
ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO
INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH  MUNICIPAL  CORPO-
RATION  AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN
THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH
SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

S. 3585--A                          5

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
(M+ $13,125 OR MORE)
BUT LESS THAN (M+ $14,700)              5 PER CENTUM

  (F) ON AND AFTER JULY FIRST, TWO THOUSAND EIGHTEEN, (1) ANY LOCAL LAW,
ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO PARAGRAPH (A) OF THIS SUBDI-
VISION  MAY  BE  AMENDED, OR A LOCAL LAW, ORDINANCE OR RESOLUTION MAY BE
ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO INCREASE  THE  MAXIMUM  INCOME
ELIGIBILITY  LEVEL OF SUCH MUNICIPAL CORPORATION AS PROVIDED IN SUBDIVI-
SION THREE OF THIS SECTION (REPRESENTED IN THE HEREINBELOW  SCHEDULE  AS
M), TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:
ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
MORE THAN (M) BUT
LESS THAN (M+ $2,000)                   45 PER CENTUM
(M+ $2,000 OR MORE) BUT
LESS THAN (M+ $4,000)                   40 PER CENTUM
(M+ $4,000 OR MORE) BUT
LESS THAN (M+ $6,000)                   35 PER CENTUM
(M+ $6,000 OR MORE) BUT
LESS THAN (M+ $7,800)                   30 PER CENTUM
(M+ $7,800 OR MORE) BUT
LESS THAN (M+ $9,600)                   25 PER CENTUM
(M+ $9,600 OR MORE) BUT
LESS THAN (M+ $11,400)                  20 PER CENTUM

  (2) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPH  ONE  OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW, ORDINANCE
OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO  INCREASE
THE  MAXIMUM  INCOME  ELIGIBILITY LEVEL OF SUCH MUNICIPAL CORPORATION AS
PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN THE  HERE-
INBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH SUBPAR-
AGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
(M+ $11,400 OR MORE) BUT
LESS THAN (M+ $13,200)                  15 PER CENTUM
(M+ $13,200 OR MORE) BUT
LESS THAN (M+ $15,000)                  10 PER CENTUM

  (3) ANY LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED PURSUANT TO SUBPAR-
AGRAPHS  ONE  AND  TWO OF THIS PARAGRAPH MAY BE AMENDED, OR A LOCAL LAW,
ORDINANCE OR RESOLUTION MAY BE ADOPTED, TO PROVIDE AN EXEMPTION SO AS TO
INCREASE THE MAXIMUM INCOME ELIGIBILITY LEVEL OF SUCH  MUNICIPAL  CORPO-
RATION  AS PROVIDED IN SUBDIVISION THREE OF THIS SECTION (REPRESENTED IN
THE HEREINBELOW SCHEDULE AS M), AND AS INCREASED AS PROVIDED FOR IN SUCH
SUBPARAGRAPH ONE TO THE EXTENT PROVIDED IN THE FOLLOWING SCHEDULE:

ANNUAL INCOME                           PERCENTAGE ASSESSED VALUATION
                                            EXEMPT FROM TAXATION
(M+ $15,000 OR MORE) BUT
LESS THAN (M+ $16,800)                  5 PER CENTUM
  S 3. This act shall take effect immediately.

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