S T A T E O F N E W Y O R K
________________________________________________________________________
5965
2015-2016 Regular Sessions
I N A S S E M B L Y
March 9, 2015
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Introduced by M. of A. CYMBROWITZ, DINOWITZ, CRESPO, JAFFEE, SIMOTAS,
COLTON, ROSENTHAL, ROBINSON, WEPRIN, HOOPER, MOSLEY -- Multi-Sponsored
by -- M. of A. ABBATE, AUBRY, GOTTFRIED, SCHIMEL, TITONE -- read once
and referred to the Committee on Aging
AN ACT to amend the real property tax law, in relation to increasing the
combined household income limit for eligibility for a senior citizen
rent increase exemption (SCRIE) and for a municipal property tax
abatement for rent-controlled and rent regulated property occupied by
senior citizens on the basis of the consumer price index
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph a of subdivision 3 of section 467-b of the real
property tax law, as amended by section 1 of part U of chapter 55 of the
laws of 2014, is amended to read as follows:
a. for a dwelling unit where the head of the household is a person
sixty-two years of age or older, no tax abatement shall be granted if
the combined income of all members of the household for the income tax
year immediately preceding the date of making application exceeds four
thousand dollars, or such other sum not more than twenty-five thousand
dollars beginning July first, two thousand five, twenty-six thousand
dollars beginning July first, two thousand six, twenty-seven thousand
dollars beginning July first, two thousand seven, twenty-eight thousand
dollars beginning July first, two thousand eight, twenty-nine thousand
dollars beginning July first, two thousand nine, and fifty thousand
dollars beginning July first, two thousand fourteen, as may be provided
by the local law, ordinance or resolution adopted pursuant to this
section, provided that when the head of the household retires before the
commencement of such income tax year and the date of filing the applica-
tion, the income for such year may be adjusted by excluding salary or
earnings and projecting his or her retirement income over the entire
period of such year. THE MAXIMUM INCOME THRESHOLD PROVIDED FOR HEREIN
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09169-02-5
A. 5965 2
SHALL BE INCREASED BY ORDER OF THE COMMISSIONER OF THE STATE DIVISION OF
HOUSING AND COMMUNITY RENEWAL ON JANUARY FIRST OF EACH YEAR TO REFLECT
ANY INCREASE IN THE REGIONAL CONSUMER PRICE INDEX FOR THE N.Y.,
N.Y.-NORTHEASTERN, N.J. AREA, BASED UPON THE INDEX FOR ALL URBAN CONSUM-
ERS (CPI-U) DURING THE PRECEDING TWELVE MONTH PERIOD.
S 2. Paragraph d of subdivision 1 of section 467-c of the real proper-
ty tax law, as separately amended by chapters 188 and 205 of the laws of
2005, subparagraph 1 as amended by section 2 of part U of chapter 55 of
the laws of 2014, is amended to read as follows:
d. "Eligible head of the household" means (1) a person or his or her
spouse who is sixty-two years of age or older and is entitled to the
possession or to the use and occupancy of a dwelling unit, provided,
however, with respect to a dwelling which was subject to a mortgage
insured or initially insured by the federal government pursuant to
section two hundred thirteen of the National Housing Act, as amended
"eligible head of the household" shall be limited to that person or his
or her spouse who was entitled to possession or the use and occupancy of
such dwelling unit at the time of termination of such mortgage, and
whose income when combined with the income of all other members of the
household, does not exceed six thousand five hundred dollars for the
taxable period, or such other sum not less than sixty-five hundred
dollars nor more than twenty-five thousand dollars beginning July first,
two thousand five, twenty-six thousand dollars beginning July first, two
thousand six, twenty-seven thousand dollars beginning July first, two
thousand seven, twenty-eight thousand dollars beginning July first, two
thousand eight, twenty-nine thousand dollars beginning July first, two
thousand nine, and fifty thousand dollars beginning July first, two
thousand fourteen, as may be provided by local law; or (2) a person with
a disability as defined in this subdivision. THE MAXIMUM INCOME THRESH-
OLD PROVIDED FOR HEREIN SHALL BE INCREASED BY ORDER OF THE COMMISSIONER
OF THE STATE DIVISION OF HOUSING AND COMMUNITY RENEWAL ON JANUARY FIRST
OF EACH YEAR TO REFLECT ANY INCREASE IN THE REGIONAL CONSUMER PRICE
INDEX FOR THE N.Y., N.Y.-NORTHEASTERN, N.J. AREA, BASED UPON THE INDEX
FOR ALL URBAN CONSUMERS (CPI-U) DURING THE PRECEDING TWELVE MONTH PERI-
OD.
S 3. This act shall take effect immediately, provided that the amend-
ment to paragraph a of subdivision 3 of section 467-b of the real prop-
erty tax law made by section one of this act shall not affect the expi-
ration of such paragraph and shall be deemed to expire therewith.