S T A T E O F N E W Y O R K
________________________________________________________________________
2394
2021-2022 Regular Sessions
I N A S S E M B L Y
January 19, 2021
___________
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.
LBD07032-01-1
A. 2394 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.