Assembly Bill A9333

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

                                  9333

                          I N  A S S E M B L Y

                            February 18, 2016
                               ___________

Introduced  by  M.  of  A.  CYMBROWITZ  -- read once and referred to the
  Committee on Real Property Taxation

AN ACT to amend the real property tax law,  in  relation  to  assessment
  exemptions for living quarters for a parent or grandparent

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

  Section 1. Subdivisions 1 and 3 of section 469 of  the  real  property
tax  law,  as added by chapter 377 of the laws of 2000, subdivision 1 as
further amended by subdivision (b) of section 1 of part W of chapter  56
of the laws of 2010, are amended to read as follows:
  1. A county, city, town, village or school district acting through its
local  legislative  body is hereby authorized and empowered to adopt and
amend local laws, or resolutions in the case  of  school  districts,  to
provide  for an exemption from taxation to the extent of any increase in
assessed value of residential property resulting from  the  construction
or  reconstruction  of such property for the purpose of providing living
quarters for a parent or grandparent, who is sixty-two years of  age  or
older,  OR  ANOTHER ELIGIBLE PERSON, AS DEFINED IN SUBDIVISION FIVE-A OF
THIS SECTION. Such exemption  shall  not  exceed  (a)  the  increase  in
assessed  value  resulting  from  construction or reconstruction of such
property, or (b) twenty percent of the  total  assessed  value  of  such
property  as improved, or (c) twenty percent of the median sale price of
residential property as reported in the most  recent  sales  statistical
summary  published by the commissioner for the county in which the prop-
erty is located, whichever is less.
  3. Such exemption shall be applicable only to construction  or  recon-
struction  which  occurred  subsequent  to  the  effective  date of this
section and shall only apply during taxable years during which at  least
one such parent [or], grandparent OR ELIGIBLE PERSON maintains a primary
place of residence in such living quarters.
  S  2.  Section 469 of the real property tax law is amended by adding a
new subdivision 5-a to read as follows:
  5-A. FOR THE PURPOSES OF THIS  SECTION,  THE  TERM  "ELIGIBLE  PERSON"
SHALL  BE  DEEMED TO INCLUDE AN INDIVIDUAL WHO IS SIXTY-TWO YEARS OF AGE

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

                                                           LBD05912-04-6

A. 9333                             2

OR OLDER, OR A HUSBAND AND WIFE, ONE OF WHOM IS SIXTY-TWO YEARS  OF  AGE
OR  OLDER,  OR A PERSON WITH A DISABILITY, PROVIDED THAT SUCH PERSON, OR
IN THE CASE OF A HUSBAND AND WIFE, ONE SPOUSE, IS WITHIN  THREE  DEGREES
OF  CONSANGUINITY  OR THREE DEGREES OF AFFINITY WITH THE PROPERTY OWNER.
TO QUALIFY AS A PERSON WITH  A  DISABILITY  FOR  THE  PURPOSES  OF  THIS
SECTION,  AN  INDIVIDUAL  SHALL SUBMIT TO THE APPROPRIATE ASSESSOR PROOF
THAT HE OR SHE IS CURRENTLY RECEIVING SOCIAL SECURITY DISABILITY  INSUR-
ANCE  OR  SUPPLEMENTAL SECURITY INCOME BENEFITS UNDER THE FEDERAL SOCIAL
SECURITY ACT OR DISABILITY PENSION OR DISABILITY  COMPENSATION  BENEFITS
PROVIDED  BY  THE  UNITED STATES DEPARTMENT OF VETERANS AFFAIRS OR THOSE
PREVIOUSLY ELIGIBLE BY VIRTUE OF RECEIVING DISABILITY BENEFITS UNDER THE
SUPPLEMENTAL SECURITY INCOME PROGRAM OR THE SOCIAL  SECURITY  DISABILITY
PROGRAM  AND  CURRENTLY  RECEIVING  MEDICAL ASSISTANCE BENEFITS BASED ON
DETERMINATION OF DISABILITY AS PROVIDED IN SECTION THREE HUNDRED  SIXTY-
SIX  OF  THE SOCIAL SERVICES LAW, OR A CERTIFIED STATEMENT FROM A PHYSI-
CIAN LICENSED TO PRACTICE IN THE STATE ON A  FORM  PRESCRIBED  AND  MADE
AVAILABLE  BY  THE  COMMISSIONER  WHICH STATES THAT THE INDIVIDUAL HAS A
PERMANENT PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR MORE  OF
SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, OR A CERTIFICATE FROM THE STATE
COMMISSION  FOR  THE  BLIND  AND  VISUALLY HANDICAPPED STATING THAT SUCH
INDIVIDUAL IS LEGALLY BLIND.
  S 3. This act shall take effect immediately.