Senate Bill S888

                                 BILL NUMBER:  S888

 TITLE OF BILL :

An act to amend the real property tax law, in relation to the real
property tax exemption for persons with disabilities and limited
incomes

 PURPOSE :

Relates to certain certification required for eligibility for the real
property tax exemption for persons with disabilities and limited
incomes.

 SUMMARY OF PROVISIONS :

Section 1: Amend the closing paragraph of subdivision 2 of section
459-c of the real property tax law as amended by chapter 265 of the
law of 2013.

Section 2: Sets the effective date.

 JUSTIFICATION :

Currently, Real Property Tax Law 459-C utilizes the Social Security
Administration's certification of a "person with a disability" by
              

means of the issuance of an award letter as one of the conditions to
be met in order to qualify for certain real property tax abatements.
Additionally, individuals who are certified to receive Railroad
Retirement Disability benefits under the federal railroad Retirement
Act, or have received a certificate from the state commission for the
blind stating that such person is legally blind, or is certified to
receive a United States Postal Service disability pension, or is
certified to receive a United States department of veterans affairs
disability pension are deemed to meet the requirement to qualify for
the real property tax exemption for persons with disabilities and
limited incomes.

However, in the case where a disabled person has never been able to
work or has become permanently disabled prior to having been able to
meet the Social Security Administration (SSA)'s minimum work credit
threshold, the SSA will not issue the award letter required by RPTL
459-C regardless of the individual's legitimate medical condition,
since that individual would not technically qualify for SSDI benefits
due to a lack of work credits. This situation can leave a genuinely
disabled individual unable to avail themselves of the benefits
intended by the legislature.

This bill seeks to rectify this unintended consequence by adding an
exemption standard to allow individuals who lack the work credits to
qualify for SSDI to be able to apply for the real property tax
exemption for persons with disabilities and limited income. The bill
allows a person with a disability and insufficient work credits to use
a disapproved claim from the SSA with a medical certification of
disability from a physician, reviewed and certified by the workers'
compensation board, to count instead.

 LEGISLATIVE HISTORY :

S6674 of 2014 - referred to Local Governments,
S4752A of 2016 advanced to third reading - Cal no. 1293

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately.