S T A T E O F N E W Y O R K
________________________________________________________________________
5967
2017-2018 Regular Sessions
I N A S S E M B L Y
February 17, 2017
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Introduced by M. of A. BARNWELL -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to tax exemptions
for persons sixty-five years or older
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 1 of section 467 of the real
property tax law, as amended by chapter 348 of the laws of 2007, is
amended to read as follows:
(a) (1) Real property owned by one or more persons, each of whom is
sixty-five years TO SIXTY-NINE YEARS of age [or over], or real property
owned by husband and wife or by siblings, one of whom is sixty-five
years TO SIXTY-NINE YEARS of age [or over], or real property owned by
one or more persons, some of whom qualify under this section and the
others of whom qualify under section four hundred fifty-nine-c of this
title, shall be exempt from taxation by any municipal corporation in
which located to the extent of fifty per centum of the assessed valu-
ation thereof, provided the governing board of such municipality, after
public hearing, adopts a local law, ordinance or resolution providing
therefor. For the purposes of this section, sibling shall mean a brother
or a sister, whether related through half blood, whole blood or
adoption.
(2) REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS SEVEN-
TY YEARS TO SEVENTY-FOUR YEARS OF AGE, OR REAL PROPERTY OWNED BY HUSBAND
AND WIFE OR BY SIBLINGS, ONE OF WHOM IS SEVENTY YEARS TO SEVENTY-FOUR
YEARS OF AGE, OR REAL PROPERTY OWNED BY ONE OR MORE PERSONS, SOME OF
WHOM QUALIFY UNDER THIS SECTION AND THE OTHERS OF WHOM QUALIFY UNDER
SECTION FOUR HUNDRED FIFTY-NINE-C OF THIS TITLE, SHALL BE EXEMPT FROM
TAXATION BY ANY MUNICIPAL CORPORATION IN WHICH LOCATED TO THE EXTENT OF
FIFTY-FIVE PER CENTUM OF THE ASSESSED VALUATION THEREOF, PROVIDED THE
GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER PUBLIC HEARING, ADOPTS A
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07474-04-7
A. 5967 2
LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. FOR THE PURPOSES
OF THIS SECTION, SIBLING SHALL MEAN A BROTHER OR A SISTER, WHETHER
RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR ADOPTION.
(3) REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS SEVEN-
TY-FIVE YEARS TO SEVENTY-NINE YEARS OF AGE, OR REAL PROPERTY OWNED BY
HUSBAND AND WIFE OR BY SIBLINGS, ONE OF WHOM IS SEVENTY-FIVE YEARS TO
SEVENTY-NINE YEARS OF AGE, OR REAL PROPERTY OWNED BY ONE OR MORE
PERSONS, SOME OF WHOM QUALIFY UNDER THIS SECTION AND THE OTHERS OF WHOM
QUALIFY UNDER SECTION FOUR HUNDRED FIFTY-NINE-C OF THIS TITLE, SHALL BE
EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPORATION IN WHICH LOCATED TO
THE EXTENT OF SIXTY PER CENTUM OF THE ASSESSED VALUATION THEREOF,
PROVIDED THE GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER PUBLIC HEARING,
ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. FOR THE
PURPOSES OF THIS SECTION, SIBLING SHALL MEAN A BROTHER OR A SISTER,
WHETHER RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR ADOPTION.
(4) REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS EIGHTY
YEARS TO EIGHTY-FOUR YEARS OF AGE, OR REAL PROPERTY OWNED BY HUSBAND AND
WIFE OR BY SIBLINGS, ONE OF WHOM IS EIGHTY YEARS TO EIGHTY-FOUR YEARS OF
AGE, OR REAL PROPERTY OWNED BY ONE OR MORE PERSONS, SOME OF WHOM QUALIFY
UNDER THIS SECTION AND THE OTHERS OF WHOM QUALIFY UNDER SECTION FOUR
HUNDRED FIFTY-NINE-C OF THIS TITLE, SHALL BE EXEMPT FROM TAXATION BY ANY
MUNICIPAL CORPORATION IN WHICH LOCATED TO THE EXTENT OF SIXTY-FIVE PER
CENTUM OF THE ASSESSED VALUATION THEREOF, PROVIDED THE GOVERNING BOARD
OF SUCH MUNICIPALITY, AFTER PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDI-
NANCE OR RESOLUTION PROVIDING THEREFOR. FOR THE PURPOSES OF THIS
SECTION, SIBLING SHALL MEAN A BROTHER OR A SISTER, WHETHER RELATED
THROUGH HALF BLOOD, WHOLE BLOOD OR ADOPTION.
(5) REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS EIGHT-
Y-FIVE YEARS TO EIGHTY-NINE YEARS OF AGE, OR REAL PROPERTY OWNED BY
HUSBAND AND WIFE OR BY SIBLINGS, ONE OF WHOM IS EIGHTY-FIVE YEARS TO
EIGHTY-NINE YEARS OF AGE, OR REAL PROPERTY OWNED BY ONE OR MORE PERSONS,
SOME OF WHOM QUALIFY UNDER THIS SECTION AND THE OTHERS OF WHOM QUALIFY
UNDER SECTION FOUR HUNDRED FIFTY-NINE-C OF THIS TITLE, SHALL BE EXEMPT
FROM TAXATION BY ANY MUNICIPAL CORPORATION IN WHICH LOCATED TO THE
EXTENT OF SEVENTY PER CENTUM OF THE ASSESSED VALUATION THEREOF, PROVIDED
THE GOVERNING BOARD OF SUCH MUNICIPALITY, AFTER PUBLIC HEARING, ADOPTS A
LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. FOR THE PURPOSES
OF THIS SECTION, SIBLING SHALL MEAN A BROTHER OR A SISTER, WHETHER
RELATED THROUGH HALF BLOOD, WHOLE BLOOD OR ADOPTION.
(6) REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS NINETY
YEARS OF AGE OR OLDER, OR REAL PROPERTY OWNED BY HUSBAND AND WIFE OR BY
SIBLINGS, ONE OF WHOM IS NINETY YEARS OF AGE OR OLDER, OR REAL PROPERTY
OWNED BY ONE OR MORE PERSONS, SOME OF WHOM QUALIFY UNDER THIS SECTION
AND THE OTHERS OF WHOM QUALIFY UNDER SECTION FOUR HUNDRED FIFTY-NINE-C
OF THIS TITLE, SHALL BE EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPO-
RATION IN WHICH LOCATED TO THE EXTENT OF SEVENTY-FIVE PER CENTUM OF THE
ASSESSED VALUATION THEREOF, PROVIDED THE GOVERNING BOARD OF SUCH MUNICI-
PALITY, AFTER PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOL-
UTION PROVIDING THEREFOR. FOR THE PURPOSES OF THIS SECTION, SIBLING
SHALL MEAN A BROTHER OR A SISTER, WHETHER RELATED THROUGH HALF BLOOD,
WHOLE BLOOD OR ADOPTION.
§ 2. This act shall take effect one year after it shall have become a
law.