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

                                  3160

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 3, 2015
                               ___________

Introduced  by Sen. STAVISKY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Veterans, Homeland Securi-
  ty and Military Affairs

AN ACT to amend the real property tax law, in relation to authorizing  a
  tax  abatement for certain rental property occupied by disabled veter-
  ans

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

  Section  1.  Paragraph b of subdivision 3 of section 467-b of the real
property tax law, as amended by section 1 of chapter 129 of the laws  of
2014, is amended to read as follows:
  b.  (1)  for a dwelling unit where the head of the household qualifies
as a person with a disability  pursuant  to  subdivision  five  of  this
section,  no  tax  abatement shall be granted if the combined income for
all members of the household for the current  income  tax  year  exceeds
fifty  thousand  dollars beginning July first, two thousand fourteen, as
may be provided by the local law, ordinance or resolution adopted pursu-
ant to this section.
  (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A
PERSON WITH A DISABILITY  RECEIVING  DISABILITY  PENSION  OR  DISABILITY
COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER-
ANS  AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATE-
MENT SHALL BE GRANTED IF THE COMBINED INCOME  FOR  ALL  MEMBERS  OF  THE
HOUSEHOLD  FOR  THE  CURRENT  INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME
ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO  RECEIVE
CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER-
AL  LAW  DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF THE HOUSE-
HOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME  TAX  YEAR  AND  THE
DATE OF FILING THE APPLICATION, 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05772-01-5
              

S. 3160                             2

  S 2. Paragraph b of subdivision 3 of section 467-b of the real proper-
ty tax law, as amended by section 2 of chapter 129 of the laws of  2014,
is amended to read as follows:
  b.  (1)  for a dwelling unit where the head of the household qualifies
as a person with a disability  pursuant  to  subdivision  five  of  this
section,  no  tax  abatement shall be granted if the combined income for
all members of the household for the current  income  tax  year  exceeds
fifty  thousand  dollars beginning July first, two thousand fourteen, as
may be provided by the local law, ordinance or resolution adopted pursu-
ant to this section.
  (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A
PERSON WITH A DISABILITY  RECEIVING  DISABILITY  PENSION  OR  DISABILITY
COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER-
ANS  AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATE-
MENT SHALL BE GRANTED IF THE COMBINED INCOME  FOR  ALL  MEMBERS  OF  THE
HOUSEHOLD  FOR  THE  CURRENT  INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME
ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO  RECEIVE
CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER-
AL  LAW  DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF THE HOUSE-
HOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME  TAX  YEAR  AND  THE
DATE OF FILING THE APPLICATION, 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.
  S 3. Paragraph b of subdivision 3 of section 467-b of the real proper-
ty tax law, as amended by section 2 of chapter 188 of the laws of  2005,
is amended to read as follows:
  b.  (1)  for a dwelling unit where the head of the household qualifies
as a person with a disability  pursuant  to  subdivision  five  of  this
section,  no  tax  abatement shall be granted if the combined income for
all members of the household for the current income tax year exceeds the
maximum income at which such head of the household would not be eligible
to receive cash supplemental security income benefits under federal  law
during such tax year.
  (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A
PERSON  WITH  A  DISABILITY  RECEIVING  DISABILITY PENSION OR DISABILITY
COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER-
ANS AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX  ABATE-
MENT  SHALL  BE  GRANTED  IF  THE COMBINED INCOME FOR ALL MEMBERS OF THE
HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR  EXCEEDS  THE  MAXIMUM  INCOME
ABOVE  WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE
CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER-
AL LAW DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF  THE  HOUSE-
HOLD  RETIRES  BEFORE  THE  COMMENCEMENT OF SUCH INCOME TAX YEAR AND THE
DATE OF FILING THE APPLICATION, 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.
  S 4. Paragraph m of subdivision 1 of section 467-c of the real proper-
ty tax law, as amended by chapter 129 of the laws of 2014, is amended to
read as follows:
  m.  "Person  with  a  disability" means an individual who is currently
receiving social security disability insurance  (SSDI)  or  supplemental
security  income (SSI) 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 eligi-
ble by virtue of receiving disability benefits  under  the  supplemental
security  income  program  or the social security disability program and

S. 3160                             3

currently receiving medical assistance benefits based  on  determination
of  disability  as  provided  in  section three hundred sixty-six of the
social services law and whose income for the current  income  tax  year,
together  with the income of all members of such individual's household,
does not exceed fifty thousand dollars beginning July first,  two  thou-
sand  fourteen, as may be provided by local law.  PROVIDED, HOWEVER, FOR
AN INDIVIDUAL WHO IS CURRENTLY RECEIVING DISABILITY PENSION OR DISABILI-
TY COMPENSATION BENEFITS PROVIDED BY THE  UNITED  STATES  DEPARTMENT  OF
VETERANS  AFFAIRS, INCOME FOR THE CURRENT INCOME TAX YEAR, TOGETHER WITH
THE INCOME OF ALL MEMBERS OF  SUCH  INDIVIDUAL'S  HOUSEHOLD,  SHALL  NOT
EXCEED  THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE TO
RECEIVE CASH DISABILITY  PENSION  OR  DISABILITY  COMPENSATION  BENEFITS
UNDER FEDERAL LAW DURING SUCH TAX YEAR.
  S 5. Paragraph m of subdivision 1 of section 467-c of the real proper-
ty  tax  law, as added by chapter 188 of the laws of 2005, is amended to
read as follows:
  m. "Person with a disability" means an  individual  who  is  currently
receiving  social  security  disability insurance (SSDI) or supplemental
security income (SSI) 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  eligi-
ble  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  and whose income for the current income tax year,
together with the income of all members of such individual's  household,
does  not  exceed  the  maximum income at which such individual would be
eligible to receive cash supplemental  security  income  benefits  under
federal  law during such tax year.  PROVIDED, HOWEVER, FOR AN INDIVIDUAL
WHO IS CURRENTLY RECEIVING DISABILITY PENSION OR DISABILITY COMPENSATION
BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF  VETERANS  AFFAIRS,
INCOME  FOR THE CURRENT INCOME TAX YEAR, TOGETHER WITH THE INCOME OF ALL
MEMBERS OF SUCH INDIVIDUAL'S HOUSEHOLD, SHALL  NOT  EXCEED  THE  MAXIMUM
INCOME  AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISA-
BILITY PENSION OR DISABILITY COMPENSATION  BENEFITS  UNDER  FEDERAL  LAW
DURING SUCH TAX YEAR.
  S 6. This act shall take effect immediately; provided that:
  a.  the amendments to paragraph b of subdivision 3 of section 467-b of
the real property tax law, made by section one  of  this  act  shall  be
subject  to  the  expiration  and reversion of such paragraph, when upon
such date the provisions of section two of this act shall take effect;
  b. the amendments to paragraph b of subdivision 3 of section 467-b  of
the  real  property  tax  law,  made by section two of this act shall be
subject to the expiration and reversion of  such  paragraph,  when  upon
such date the provisions of section three of this act shall take effect;
and
  c.  the amendments to paragraph m of subdivision 1 of section 467-c of
the real property tax law, made by section four of  this  act  shall  be
subject  to  the  expiration  and reversion of such paragraph, when upon
such date the provisions of section five of this act shall take effect.