S T A T E O F N E W Y O R K
________________________________________________________________________
10395
I N A S S E M B L Y
May 13, 2022
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Cusick) --
read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to tax exemptions
for persons with disabilities
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (b) and the closing paragraph of subdivision 2 of
section 459-c of the real property tax law, as amended by chapter 265 of
the laws of 2013, are amended to read as follows:
(b) a person with a disability is one who has a physical or mental
impairment, not due to current use of alcohol or illegal drug use, which
substantially limits such person's ability to engage in one or more
major life activities, such as caring for one's self, performing manual
tasks, walking, seeing, hearing, speaking, breathing, learning and work-
ing, and who (i) is certified to receive social security disability
insurance (SSDI) or supplemental security income (SSI) benefits under
the federal Social Security Act, or (ii) is certified to receive Rail-
road Retirement Disability benefits under the federal railroad Retire-
ment Act, or (iii) has received a certificate from the state commission
for the blind stating that such person is legally blind, or (iv) is
certified to receive a United States Postal Service disability pension,
or (v) is certified to receive a United States department of veterans
affairs disability pension pursuant to 38 U.S.C. §1521, OR (VI) HAS
RECEIVED AN ORDER FROM THE CHAIR OF THE WORKERS' COMPENSATION BOARD
PURSUANT TO ARTICLE TWO OF THE WORKERS' COMPENSATION LAW DETERMINING AN
AWARD FOR COMPENSATION FOR PERMANENT TOTAL DISABILITY, AS SUCH TERM IS
DEFINED IN SUBDIVISION ONE OF SECTION FIFTEEN OF THE WORKERS' COMPEN-
SATION LAW, OR OF PERMANENT PARTIAL DISABILITY, AS SUCH TERM IS DEFINED
IN SUBDIVISION THREE OF SUCH SECTION FIFTEEN.
An award letter from the Social Security Administration or the Rail-
road Retirement Board, or a certificate from the state commission for
the blind, or an award letter from the United States Postal Service, or
an award letter from the United States department of veterans affairs,
OR AN ORDER OF DETERMINATION OF AN AWARD FOR COMPENSATION FOR PERMANENT
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
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