Senate Bill S7696

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7696
 
                             I N  S E N A T E
 
                             February 9, 2018
                                ___________
 
 Introduced  by  Sen.  RANZENHOFER -- read twice and ordered printed, and
   when printed to be committed to the Committee on Aging
 
 AN ACT to amend the real property tax law, in relation to a real proper-
   ty tax cap for persons over seventy years of age
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  The  real  property  tax  law  is amended by adding a new
 section 467-k to read as follows:
   § 467-K. REAL PROPERTY TAX CAP FOR CERTAIN PERSONS OVER SEVENTY  YEARS
 OF  AGE.  1. REAL PROPERTY OWNED BY ONE OR MORE PERSONS, EACH OF WHOM IS
 SEVENTY YEARS OF AGE OR OVER, OR REAL  PROPERTY  OWNED  BY  HUSBAND  AND
 WIFE,  ONE  OF WHOM IS SEVENTY YEARS OF AGE OR OVER, MAY BE SUBJECT TO A
 REAL PROPERTY TAX CAP PROVIDED THE  GOVERNING  BOARD  OF  ANY  MUNICIPAL
 CORPORATION IN WHICH THE REAL PROPERTY IS LOCATED, AFTER PUBLIC HEARING,
 ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING THAT REAL PROPERTY
 TAXES  FOR  SUCH  PROPERTY  BE CAPPED AT THE AMOUNTS PAYABLE AT THE TIME
 SUCH APPLICATION IS MADE.
   2. PROPERTY SHALL BE ELIGIBLE FOR A TAX CAP IF:
   (A) THE INCOME OF THE OWNER OR THE COMBINED INCOME OF  THE  OWNERS  OF
 THE  PROPERTY  FOR THE INCOME TAX YEAR IMMEDIATELY PRECEDING THE DATE OF
 MAKING APPLICATION FOR THE CAP DOES NOT EXCEED THE SUM OF SEVENTY  THOU-
 SAND  DOLLARS.  INCOME SHALL MEAN THE AGGREGATE ADJUSTED GROSS INCOME OF
 ALL OWNERS FOR THE TAXABLE YEAR AS FILED, OR AS WOULD HAVE  BEEN  FILED,
 ON THEIR FEDERAL PERSONAL INCOME TAX RETURN.
   (B)  THE  TITLE OF THE PROPERTY SHALL HAVE BEEN VESTED IN THE OWNER OR
 ONE OF THE OWNERS OF THE PROPERTY FOR AT  LEAST  THIRTY-SIX  CONSECUTIVE
 MONTHS  PRIOR  TO  THE  DATE  OF MAKING APPLICATION FOR A CAP, PROVIDED,
 HOWEVER, THAT IF AS THE RESULT OF THE DEATH OF EITHER A HUSBAND OR  WIFE
 IN  WHOSE NAME TITLE OF THE PROPERTY WAS VESTED AT THE TIME OF DEATH THE
 PROPERTY BECOMES VESTED SOLELY IN THE SURVIVOR BY VIRTUE OF DEVISE BY OR
 DESCENT FROM THE DECEASED HUSBAND OR WIFE, THE TIME OF OWNERSHIP OF  THE
 PROPERTY  BY THE DECEASED HUSBAND OR WIFE SHALL BE DEEMED ALSO A TIME OF
 OWNERSHIP BY THE SURVIVOR AND SUCH OWNERSHIP SHALL BE DEEMED  CONTINUOUS
 FOR  THE  PURPOSES  OF  COMPUTING  SUCH PERIOD OF THIRTY-SIX CONSECUTIVE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD14217-01-8

 S. 7696                             2

 MONTHS. IN THE EVENT OF A TRANSFER BY EITHER A HUSBAND OR  WIFE  TO  THE
 OTHER  SPOUSE  OF  ALL OR PART OF THE TITLE TO THE PROPERTY, THE TIME OF
 OWNERSHIP OF THE PROPERTY BY THE TRANSFEROR SPOUSE SHALL BE DEEMED  ALSO
 A TIME OF OWNERSHIP BY THE TRANSFEREE SPOUSE AND SUCH OWNERSHIP SHALL BE
 DEEMED  CONTINUOUS  FOR THE PURPOSES OF COMPUTING SUCH PERIOD OF THIRTY-
 SIX CONSECUTIVE MONTHS.  PROVIDED, FURTHER, THAT WHERE A PERSON  IS  THE
 OWNER  OF  A  PRESENT  INTEREST IN A PARCEL UNDER A LIFE ESTATE, OR IS A
 VENDEE IN POSSESSION UNDER AN INSTALLMENT CONTRACT  OF  SALE,  OR  IS  A
 BENEFICIAL OWNER UNDER A TRUST, OR RESIDES PRIMARILY IN A DWELLING WHICH
 IS OWNED BY A CORPORATION OR PARTNERSHIP BUT IS NONETHELESS ELIGIBLE FOR
 A  CAP,  AND THAT PERSON HAS APPLIED FOR AND BEEN GRANTED A CAP PURSUANT
 TO THIS SECTION, THAT PERSON SHALL BE DEEMED TO  BE  THE  OWNER  OF  THE
 PARCEL FOR PURPOSES OF THIS SECTION.
   (C)  THE  PROPERTY  IS  USED  EXCLUSIVELY  FOR  RESIDENTIAL  PURPOSES,
 PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 SO USED EXCLUSIVELY FOR RESIDENTIAL  PURPOSES  BUT  IS  USED  FOR  OTHER
 PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
 PORTION ONLY SHALL BE ENTITLED TO A CAP PROVIDED BY THIS SECTION.
   (D) THE REAL PROPERTY IS THE LEGAL RESIDENCE OF  AND  IS  OCCUPIED  IN
 WHOLE  OR  IN PART BY THE OWNER OR BY ALL OF THE OWNERS OF THE PROPERTY,
 PROVIDED THAT AN OWNER WHO IS ABSENT WHILE RECEIVING HEALTH-RELATED CARE
 AS AN INPATIENT OF A RESIDENTIAL HEALTH CARE  FACILITY,  AS  DEFINED  IN
 SECTION  TWENTY-EIGHT  HUNDRED  ONE  OF THE PUBLIC HEALTH LAW,  SHALL BE
 DEEMED TO REMAIN A LEGAL RESIDENT AND AN OCCUPANT OF THE PROPERTY  WHILE
 SO  CONFINED  AND INCOME ACCRUING TO THAT PERSON SHALL BE INCOME ONLY TO
 THE EXTENT THAT IT EXCEEDS THE AMOUNT PAID BY  SUCH  OWNER,  SPOUSE,  OR
 CO-OWNER  FOR  CARE  IN  THE FACILITY; AND PROVIDED FURTHER, THAT DURING
 SUCH CONFINEMENT SUCH PROPERTY IS NOT OCCUPIED BY OTHER THAN THE  SPOUSE
 OR CO-OWNER OF SUCH OWNER.
   3.  EACH  GOVERNING BOARD OF ANY MUNICIPAL CORPORATION THAT SHALL HAVE
 ADOPTED A TAX CAP PURSUANT TO THIS SECTION SHALL NOTIFY, OR CAUSE TO  BE
 NOTIFIED, EACH PERSON OWNING RESIDENTIAL REAL PROPERTY IN SUCH MUNICIPAL
 CORPORATION  OF  THE  PROVISIONS OF THIS SECTION. THE PROVISIONS OF THIS
 SUBDIVISION MAY BE MET BY A NOTICE OR LEGEND SENT ON OR  WITH  EACH  TAX
 BILL  TO SUCH PERSONS READING "YOU MAY BE ELIGIBLE FOR A SENIOR RESIDENT
 TAX CAP. SENIOR RESIDENTS HAVE UNTIL MONTH ...., DAY....., YEAR....,  TO
 APPLY  FOR  SUCH CAP. FOR FURTHER INFORMATION, PLEASE CONTACT YOUR LOCAL
 ASSESSOR." FAILURE TO NOTIFY, OR CAUSE TO BE NOTIFIED ANY PERSON WHO  IS
 IN FACT, ELIGIBLE TO RECEIVE A CAP PROVIDED BY THIS SECTION OR THE FAIL-
 URE  OF  SUCH  PERSON  TO  RECEIVE  THE SAME SHALL NOT PREVENT THE LEVY,
 COLLECTION AND ENFORCEMENT OF THE PAYMENT OF THE TAXES ON PROPERTY OWNED
 BY SUCH PERSON.
   4. APPLICATION FOR SUCH CAP MUST BE MADE BY THE OWNER, OR ALL  OF  THE
 OWNERS  OF  THE  PROPERTY, ON FORMS PRESCRIBED BY THE COMMISSIONER TO BE
 FURNISHED BY THE APPROPRIATE ASSESSING AUTHORITY AND SHALL  FURNISH  THE
 INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED OR PRESCRIBED IN SUCH
 FORMS,  AND  SHALL  BE  FILED IN SUCH ASSESSOR'S OFFICE ON OR BEFORE THE
 APPROPRIATE TAXABLE STATUS DATE.
   5. AT LEAST SIXTY DAYS PRIOR TO THE APPROPRIATE TAXABLE  STATUS  DATE,
 THE  ASSESSING AUTHORITY SHALL MAIL TO EACH PERSON WHO WAS GRANTED A CAP
 PURSUANT TO THIS SECTION ON THE LATEST  COMPLETED  ASSESSMENT  ROLL  AND
 APPLICATION  FORM AND A NOTICE THAT SUCH APPLICATION MUST BE FILED ON OR
 BEFORE THE TAXABLE STATUS DATE AND BE APPROVED IN ORDER FOR THE  CAP  TO
 BE  GRANTED.  THE  ASSESSING  AUTHORITY  SHALL, WITHIN THREE DAYS OF THE
 COMPLETION AND FILING OF THE TENTATIVE ASSESSMENT ROLL, NOTIFY  BY  MAIL
 ANY  APPLICANT  WHO HAS INCLUDED WITH HIS APPLICATION AT LEAST ONE SELF-

 S. 7696                             3
 
 ADDRESSED, PREPAID ENVELOPE, OF THE APPROVAL OR DENIAL OF  THE  APPLICA-
 TION;  PROVIDED,  HOWEVER,  THAT THE ASSESSING AUTHORITY SHALL, UPON THE
 RECEIPT AND FILING OF THE APPLICATION,  SEND  BY  MAIL  NOTIFICATION  OF
 RECEIPT TO ANY APPLICANT WHO HAS INCLUDED TWO OF SUCH ENVELOPES WITH THE
 APPLICATION. WHERE AN APPLICANT IS ENTITLED TO A NOTICE OF DENIAL PURSU-
 ANT  TO  THIS  SUBDIVISION, SUCH NOTICE SHALL BE ON A FORM PRESCRIBED BY
 THE STATE BOARD AND SHALL STATE THE REASONS FOR SUCH  DENIAL  AND  SHALL
 FURTHER STATE THAT THE APPLICANT MAY HAVE SUCH DETERMINATION REVIEWED IN
 THE MANNER PROVIDED BY LAW.
   (A) AN OWNER ELIGIBLE FOR THE CAP MAY REQUEST THAT A NOTICE BE SENT TO
 AN ADULT THIRD PARTY. SUCH REQUEST SHALL BE MADE ON A FORM PRESCRIBED BY
 THE  STATE BOARD AND SHALL BE SUBMITTED TO THE ASSESSOR OF THE ASSESSING
 UNIT IN WHICH THE ELIGIBLE TAXPAYER RESIDES NO  LATER  THAN  SIXTY  DAYS
 BEFORE  THE FIRST TAXABLE STATUS DATE TO WHICH IT IS TO APPLY. SUCH FORM
 SHALL PROVIDE A SECTION WHEREBY THE DESIGNATED THIRD PARTY SHALL CONSENT
 TO SUCH DESIGNATION. SUCH REQUEST SHALL BE EFFECTIVE UPON RECEIPT BY THE
 ASSESSOR. THE ASSESSOR SHALL MAINTAIN A LIST OF  ALL  ELIGIBLE  PROPERTY
 OWNERS WHO HAVE REQUESTED NOTICES PURSUANT TO THIS SUBDIVISION.
   (B)  A  NOTICE  SHALL  BE  SENT TO THE DESIGNATED THIRD PARTY AT LEAST
 THIRTY DAYS PRIOR TO EACH ENSUING TAXABLE STATUS DATE; PROVIDED THAT  NO
 SUCH  NOTICE  NEED  BE  SENT  IN  THE  FIRST YEAR IF THE REQUEST WAS NOT
 RECEIVED BY THE ASSESSOR AT LEAST SIXTY DAYS BEFORE THE APPLICABLE TAXA-
 BLE STATUS DATE. SUCH NOTICE SHALL READ SUBSTANTIALLY AS FOLLOWS:
   "ON BEHALF OF (IDENTIFY PERSON OR PERSONS ELIGIBLE FOR THE  CAP),  YOU
 ARE  ADVISED  THAT HIS, HER, OR THEIR RENEWAL APPLICATION FOR THE SENIOR
 TAX CAP MUST BE FILED WITH THE ASSESSOR NO LATER THAN (ENTER DATE).  YOU
 ARE  ENCOURAGED  TO  REMIND HIM, HER, OR THEM OF THAT FACT, AND TO OFFER
 ASSISTANCE IF NEEDED, ALTHOUGH YOU ARE UNDER NO LEGAL OBLIGATION  TO  DO
 SO. YOUR COOPERATION AND ASSISTANCE ARE GREATLY APPRECIATED."
   (C)  THE  OBLIGATION  TO MAIL SUCH NOTICES SHALL CEASE IF THE ELIGIBLE
 TAXPAYER CANCELS THE REQUEST OR CEASES TO QUALIFY  FOR  THE  SENIOR  TAX
 CAP.
   (D)  FAILURE  TO  MAIL ANY NOTICE REQUIRED BY THIS SUBDIVISION, OR THE
 FAILURE OF A PARTY TO RECEIVE SAME, SHALL NOT AFFECT THE VALIDITY OF THE
 LEVY, COLLECTION, OR ENFORCEMENT OF TAXES  ON  PROPERTY  OWNED  BY  SUCH
 PERSON, OR IN THE CASE OF A THIRD PARTY NOTICE, ON PROPERTY OWNED BY THE
 PERSON OR PERSONS ELIGIBLE FOR A SENIOR TAX CAP.
   6.  ANY  CONVICTION  OF HAVING MADE ANY WILLFUL FALSE STATEMENT IN THE
 APPLICATION FOR SUCH CAP, SHALL BE PUNISHABLE BY A FINE OF NOT MORE THAN
 ONE HUNDRED DOLLARS AND SHALL DISQUALIFY  THE  APPLICANT  OR  APPLICANTS
 FROM FURTHER TAX CAP.
   § 2. This act shall take effect on the first of February next succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.