senate Bill S6674

2013-2014 Legislative Session

Relates to certain certification required for eligibility for the real property tax exemption for persons with disabilities and limited incomes

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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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Feb 26, 2014 referred to local government

S6674 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง459-c, RPT L

S6674 - Bill Texts

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Relates to certain certification required for eligibility for the real property tax exemption for persons with disabilities and limited incomes.

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BILL NUMBER:S6674

TITLE OF BILL: An act to amend the real property tax law, in relation
to the real property tax exemption for persons with disabilities and
limited incomes

PURPOSE OR GENERAL IDEA OF BILL: A technical correction to resolve a
situation contrary to the intent of RPTL section 459-C whereby a
person who is actually disabled and otherwise able to provide medical
certification of such status, may nonetheless be prevented from
obtaining certain tax benefits, as intended by the legislature, due to
a technical provision in the statute requiring the production of an
award letter from the Social Security Administration (SSA).

This bill would eliminate the tie between the definition of "a person
with a disability" for the purpose of RPTL 459-C and the requirement
of award letters from federal benefits programs, in the limited
instance where an applicant is unable to obtain such a letter due
solely to a lack of sufficient work credits to qualify for SSDI, where
such individual would otherwise have met the SSA's definition of
disabled.

SUMMARY OF SPECIFIC PROVISIONS: Section one amends section 459-C 2.
(b)(i) of the Real Property Tax Law.

Section two sets the effective date.

JUSTIFICATION: RPTL 459-C utilizes the Social Security
Administration's certification of a "person with a disability" by
means of the issuance of an award letter as one of the conditions to
be met in order to qualify for certain real property tax abatements.
However, in the case where a disabled person has never been able to
work or has become permanently disabled prior to having been able to
meet the SSA's minimum work credit threshold, the SSA will not issue
the award letter required by RPTL 459-C regardless of the individual's
legitimate medical condition, since that individual would not
technically qualify for SSDI benefits due to a lack of work
credits.This situation can leave a genuinely disabled individual
unable to avail himself or herself of the benefits intended by the
legislature. This bill would rectify that unintended negative
consequence.

PRIOR LEGISLATIVE HISTORY: This is a new bill.

FISCAL IMPLICATIONS: Unknown.

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
________________________________________________________________________

                                  6674

                            I N  S E N A T E

                            February 26, 2014
                               ___________

Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to the real prop-
  erty tax exemption for persons with disabilities and limited incomes

  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 2 of
section 459-c of the real property tax law, as amended by chapter 265 of
the laws of 2013, is amended to read as follows:
  (i) is certified  to  receive  social  security  disability  insurance
(SSDI)  or supplemental security income (SSI) benefits under the federal
Social Security Act, or IF SUCH PERSON IS UNABLE TO OBTAIN SUCH  CERTIF-
ICATION  DUE  TO  A  LACK OF SUFFICIENT WORK CREDITS TO QUALIFY FOR SSDI
BENEFITS, A DENIAL OR DISAPPROVAL LETTER OR NOTICE OF DISAPPROVED  CLAIM
FROM  THE  SOCIAL  SECURITY ADMINISTRATION (SSA) TOGETHER WITH A MEDICAL
CERTIFICATION OF THE INDIVIDUAL'S QUALIFYING DISABILITY  PREPARED  BY  A
DULY  LICENSED  PHYSICIAN  SHALL  BE DEEMED SUFFICIENT IN LIEU OF AN SSA
CERTIFICATION, OR
  S 2. The closing paragraph of subdivision 2 of section  459-c  of  the
real property tax law, as amended by chapter 265 of the laws of 2013, is
amended to read as follows:
  An  award  letter from the Social Security Administration or the Rail-
road Retirement Board, or a certificate from the  state  commission  for
the  blind, or an award letter from the United States Postal Service, or
an award letter from the United States department  of  veterans  affairs
shall  be  submitted  as proof of disability.   IF A PERSON IS UNABLE TO
OBTAIN AN AWARD LETTER FROM THE SOCIAL SECURITY  ADMINISTRATION  DUE  TO
INSUFFICIENT  WORK  CREDITS TO QUALIFY FOR SSDI, A DENIAL OR DISAPPROVAL
LETTER OR NOTICE OF DISAPPROVED CLAIM FROM THE SOCIAL SECURITY  ADMINIS-
TRATION TOGETHER WITH A MEDICAL CERTIFICATION OF THE INDIVIDUAL'S QUALI-
FYING  DISABILITY  PREPARED BY A DULY LICENSED PHYSICIAN SHALL BE DEEMED
SUFFICIENT IN LIEU OF AN AWARD LETTER FROM THE SOCIAL SECURITY  ADMINIS-
TRATION.
  S 3. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13725-02-4

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