The New York State Senate

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  8980

                          I N  A S S E M B L Y

                             January 7, 2020
                               ___________

Introduced  by M. of A. GALEF, M. L. MILLER -- read once and referred to
  the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to making techni-
  cal changes to allow exemption from certain special districts

  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 amended by a chapter of the laws of 2019, amending the  real
property  tax  law  relating  to permitting special districts to adopt a
local law providing for an exemption  for  improvements  to  residential
real  property  for  the  purpose  of facilitating accessibility of such
property to a physically disabled  owner,  as  proposed  in  legislative
bills numbers S.6452 and A.5137-A, are amended to read as follows:
  1.  After a public hearing, the governing body of a county, city, town
or village may adopt a local  law  or  a  school  district  [or  special
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  AND SPECIAL AD VALOREM LEVIES 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 house-
hold 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,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                      [ ] is old law to be omitted.
                                                           LBD06967-04-0

A. 8980                             2

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 on the same date and in the same
manner as a chapter of the laws of 2019, amending the real property  tax
law  relating  to  permitting  special  districts  to  adopt a local law
providing for an exemption for improvements to residential real property
for the purpose of facilitating accessibility  of  such  property  to  a
physically  disabled  owner,  as  proposed  in legislative bills numbers
S.6452 and A.5137-A, takes effect.