Senate Bill S4579

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4579
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 15, 2019
                                ___________
 
 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-l to read as follows:
   § 467-L. 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02221-01-9

 S. 4579                             2
 
 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
 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

 S. 4579                             3
 
 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-
 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.