S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3253
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 29, 2019
                                ___________
 
 Introduced  by  M.  of  A.  CYMBROWITZ  -- read once and referred to the
   Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law,  in  relation  to  assessment
   exemptions for living quarters for a parent or grandparent
 
   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 469 of  the  real  property
 tax  law,  as added by chapter 377 of the laws of 2000, subdivision 1 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. A county, city, town, village or school district acting through its
 local  legislative  body is hereby authorized and empowered to adopt and
 amend local laws, or resolutions in the case  of  school  districts,  to
 provide  for an exemption from taxation to the extent of any increase in
 assessed value of residential property resulting from  the  construction
 or  reconstruction  of such property for the purpose of providing living
 quarters for a parent or grandparent, who is sixty-two years of  age  or
 older,  OR  ANOTHER ELIGIBLE PERSON, AS DEFINED IN SUBDIVISION FIVE-A OF
 THIS SECTION. Such exemption  shall  not  exceed  (a)  the  increase  in
 assessed  value  resulting  from  construction or reconstruction of such
 property, or (b) twenty percent of the  total  assessed  value  of  such
 property  as improved, or (c) twenty percent of the median sale price of
 residential property as reported in the most  recent  sales  statistical
 summary  published by the commissioner for the county in which the prop-
 erty is located, whichever is less.
   3. Such exemption shall be applicable only to construction  or  recon-
 struction  which  occurred  subsequent  to  the  effective  date of this
 section and shall only apply during taxable years during which at  least
 one such parent [or], grandparent OR ELIGIBLE PERSON maintains a primary
 place of residence in such living quarters.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07373-01-9
              

 A. 3253                             2
 
   §  2.  Section 469 of the real property tax law is amended by adding a
 new subdivision 5-a to read as follows:
   5-A.  FOR  THE  PURPOSES  OF  THIS SECTION, THE TERM "ELIGIBLE PERSON"
 SHALL BE DEEMED TO INCLUDE AN INDIVIDUAL WHO IS SIXTY-TWO YEARS  OF  AGE
 OR  OLDER,  OR A HUSBAND AND WIFE, ONE OF WHOM IS SIXTY-TWO YEARS OF AGE
 OR OLDER, OR A PERSON WITH A DISABILITY, PROVIDED THAT SUCH  PERSON,  OR
 IN  THE  CASE OF A HUSBAND AND WIFE, ONE SPOUSE, IS WITHIN THREE DEGREES
 OF CONSANGUINITY OR THREE DEGREES OF AFFINITY WITH THE  PROPERTY  OWNER.
 TO  QUALIFY  AS  A  PERSON  WITH  A  DISABILITY FOR THE PURPOSES OF THIS
 SECTION, AN INDIVIDUAL SHALL SUBMIT TO THE  APPROPRIATE  ASSESSOR  PROOF
 THAT  HE OR SHE IS CURRENTLY RECEIVING SOCIAL SECURITY DISABILITY INSUR-
 ANCE OR SUPPLEMENTAL SECURITY INCOME 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 ELIGIBLE 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, OR A CERTIFIED STATEMENT FROM  A  PHYSI-
 CIAN  LICENSED  TO  PRACTICE  IN THE STATE ON A FORM PRESCRIBED AND MADE
 AVAILABLE BY THE COMMISSIONER WHICH STATES THAT  THE  INDIVIDUAL  HAS  A
 PERMANENT  PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR MORE OF
 SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, OR A CERTIFICATE FROM THE STATE
 COMMISSION FOR THE BLIND AND  VISUALLY  HANDICAPPED  STATING  THAT  SUCH
 INDIVIDUAL IS LEGALLY BLIND.
   § 3. This act shall take effect immediately.