S T A T E O F N E W Y O R K
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8219
I N S E N A T E
April 18, 2018
___________
Introduced by Sen. HANNON -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to permitting
special districts to adopt a local law providing for an exemption for
improvements to residential real property for the purpose of facili-
tating accessibility of such property to a physically disabled owner
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 459 of the real property
tax law, as added by chapter 200 of the laws of 1983, subdivision 3 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. After a public hearing, the governing body of a county, city, town
[or], village, OR SPECIAL DISTRICT may adopt a local law or a school
district may adopt a resolution, providing for an exemption pursuant to
the provisions of this section. Such local law or resolution may provide
that an improvement to any real property used solely for residential
purposes as a one, two or three family residence shall be exempt from
taxation to the extent of any increase in value attributable to such
improvement if such improvement is used for the purpose of facilitating
and accommodating the use and accessibility of such real property by (a)
a resident owner of the real property who is physically disabled, or (b)
a member of the resident owner's household who is physically disabled,
if such member resides in the real property. A local law or resolution
adopted pursuant to this section may provide that the exemption shall
apply to improvements constructed prior to the effective date of such
local law or resolution.
3. Such exemption shall be granted only upon application by the owner
or all of the owners of the real property on a form prescribed and made
available by the commissioner. The applicant shall furnish such informa-
tion as the commissioner shall require. The application shall be filed
together with the appropriate certified statement of physical disability
or certificate of blindness with the assessor of the appropriate county,
city, town [or], village, OR SPECIAL DISTRICT on or before the taxable
status date of such county, city, town [or], village, OR SPECIAL
DISTRICT.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15299-01-8