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.