S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3733
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2021
                                ___________
 
 Introduced  by  M.  of  A.  L. ROSENTHAL,  DINOWITZ,  GOTTFRIED, PAULIN,
   COLTON, CUSICK -- Multi-Sponsored by -- M.  of  A.  COOK,  CYMBROWITZ,
   PERRY -- read once and referred to the Committee on Aging
 
 AN  ACT  to  amend the real property tax law, in relation to providing a
   rent increase exemption to 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 of subdivision 3 of section 467-b of the real
 property tax law, as amended by section 1 of chapter 129 of the laws  of
 2014, is amended to read as follows:
   b.  (1)  for a dwelling unit where the head of the household qualifies
 as a person with a disability  pursuant  to  subdivision  five  of  this
 section,  no  tax  abatement shall be granted if the combined income for
 all members of the household for the current  income  tax  year  exceeds
 fifty  thousand  dollars beginning July first, two thousand fourteen, as
 may be provided by the local law, ordinance or resolution adopted pursu-
 ant to this section[.]; OR
   (2) (I) FOR A DWELLING UNIT WHERE THE HEAD OF HOUSEHOLD QUALIFIES AS A
 PERSON WITH A DISABILITY DUE TO RECEIPT OF  CASH  SUPPLEMENTAL  SECURITY
 INCOME  PURSUANT  TO  SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATEMENT
 SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE HOUSEHOLD
 FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME  ABOVE  WHICH
 SUCH  HEAD  OF  HOUSEHOLD  WOULD NOT BE ELIGIBLE TO RECEIVE CASH SUPPLE-
 MENTAL SECURITY INCOME BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR;
   (II) FOR A DWELLING UNIT WHERE THE HEAD OF HOUSEHOLD  QUALIFIES  AS  A
 PERSON  WITH  A  DISABILITY DUE TO RECEIPT OF SOCIAL SECURITY DISABILITY
 INSURANCE (SSDI) OR MEDICAL ASSISTANCE BENEFITS BASED ON A DETERMINATION
 OF DISABILITY AS PROVIDED IN SECTION  THREE  HUNDRED  SIXTY-SIX  OF  THE
 SOCIAL SERVICES LAW PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX
 ABATEMENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00945-01-1
              

 A. 3733                             2
 
 HOUSEHOLD  FOR  THE CURRENT INCOME TAX YEAR EXCEEDS TWENTY-NINE THOUSAND
 DOLLARS;
   (III) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS
 A PERSON WITH A DISABILITY DUE TO RECEIPT OF DISABILITY PENSION OR DISA-
 BILITY COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF
 VETERANS  AFFAIRS  PURSUANT  TO SUBDIVISION FIVE OF THIS SECTION, NO TAX
 ABATEMENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE
 HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR  EXCEEDS  THE  MAXIMUM  INCOME
 ABOVE  WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE
 SUCH CASH DISABILITY PENSION OR DISABILITY COMPENSATION  BENEFITS  UNDER
 FEDERAL LAW DURING SUCH TAX YEAR; AND
   (IV) WHEN THE HEAD OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF
 SUCH  INCOME TAX YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME
 FOR SUCH YEAR MAY BE  ADJUSTED  BY  EXCLUDING  SALARY  OR  EARNINGS  AND
 PROJECTING  HIS  OR HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH
 YEAR.
   PROVIDED THAT A MUNICIPALITY SHALL NOT BE  REQUIRED  TO  ENACT  A  NEW
 LOCAL  LAW,  ORDINANCE,  OR  RESOLUTION AFTER PUBLIC HEARING PURSUANT TO
 SUBDIVISION TWO OF THIS SECTION IF SUCH MUNICIPALITY HAS ALREADY ENACTED
 A LOCAL LAW, ORDINANCE, OR RESOLUTION PURSUANT  TO  SUBDIVISION  TWO  OF
 THIS  SECTION  ADOPTING THE PROVISIONS OF SUBPARAGRAPH ONE OF THIS PARA-
 GRAPH AND THE MUNICIPALITY CHOOSES TO  CONTINUE  UTILIZING  SUBPARAGRAPH
 ONE OF THIS PARAGRAPH.
   § 2. Paragraph b of subdivision 3 of section 467-b of the real proper-
 ty  tax law, as amended by section 2 of chapter 129 of the laws of 2014,
 is amended to read as follows:
   b. (1) for a dwelling unit where the head of the  household  qualifies
 as  a  person  with  a  disability  pursuant to subdivision five of this
 section, no tax abatement shall be granted if the  combined  income  for
 all  members  of  the  household for the current income tax year exceeds
 fifty thousand dollars beginning July first, two thousand  fourteen,  as
 may be provided by the local law, ordinance or resolution adopted pursu-
 ant to this section[.]; OR
   (2) (I) FOR A DWELLING UNIT WHERE THE HEAD OF HOUSEHOLD QUALIFIES AS A
 PERSON  WITH  A  DISABILITY DUE TO RECEIPT OF CASH SUPPLEMENTAL SECURITY
 INCOME PURSUANT TO SUBDIVISION FIVE OF THIS SECTION,  NO  TAX  ABATEMENT
 SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE HOUSEHOLD
 FOR  THE  CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME ABOVE WHICH
 SUCH HEAD OF HOUSEHOLD WOULD NOT BE ELIGIBLE  TO  RECEIVE  CASH  SUPPLE-
 MENTAL SECURITY INCOME BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR;
   (II)  FOR  A  DWELLING UNIT WHERE THE HEAD OF HOUSEHOLD QUALIFIES AS A
 PERSON WITH A DISABILITY DUE TO RECEIPT OF  SOCIAL  SECURITY  DISABILITY
 INSURANCE (SSDI) OR MEDICAL ASSISTANCE BENEFITS BASED ON A DETERMINATION
 OF  DISABILITY  AS  PROVIDED  IN  SECTION THREE HUNDRED SIXTY-SIX OF THE
 SOCIAL SERVICES LAW PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX
 ABATEMENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE
 HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS  TWENTY-NINE  THOUSAND
 DOLLARS;
   (III) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS
 A PERSON WITH A DISABILITY DUE TO RECEIPT OF DISABILITY PENSION OR DISA-
 BILITY COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF
 VETERANS  AFFAIRS  PURSUANT  TO SUBDIVISION FIVE OF THIS SECTION, NO TAX
 ABATEMENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE
 HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR  EXCEEDS  THE  MAXIMUM  INCOME
 ABOVE  WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE

 A. 3733                             3
 
 SUCH CASH DISABILITY PENSION OR DISABILITY COMPENSATION  BENEFITS  UNDER
 FEDERAL LAW DURING SUCH TAX YEAR; AND
   (IV) WHEN THE HEAD OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF
 SUCH  INCOME TAX YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME
 FOR SUCH YEAR MAY BE  ADJUSTED  BY  EXCLUDING  SALARY  OR  EARNINGS  AND
 PROJECTING  HIS  OR HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH
 YEAR.
   PROVIDED THAT A MUNICIPALITY SHALL NOT BE  REQUIRED  TO  ENACT  A  NEW
 LOCAL  LAW,  ORDINANCE,  OR  RESOLUTION AFTER PUBLIC HEARING PURSUANT TO
 SUBDIVISION TWO OF THIS SECTION IF SUCH MUNICIPALITY HAS ALREADY ENACTED
 A LOCAL LAW, ORDINANCE, OR RESOLUTION PURSUANT  TO  SUBDIVISION  TWO  OF
 THIS  SECTION  ADOPTING THE PROVISIONS OF SUBPARAGRAPH ONE OF THIS PARA-
 GRAPH AND THE MUNICIPALITY CHOOSES TO  CONTINUE  UTILIZING  SUBPARAGRAPH
 ONE OF THIS PARAGRAPH.
   § 3. Paragraph m of subdivision 1 of section 467-c of the real proper-
 ty tax law, as amended by chapter 129 of the laws of 2014, is amended to
 read as follows:
   m.  (1)  "Person  with  a  disability"  means (I) an individual who is
 currently receiving  social  security  disability  insurance  (SSDI)  or
 supplemental  security  income  (SSI)  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; and
   (II)  whose  income for the current income tax year, together with the
 income of all members of such individual's household,  does  not  exceed
 fifty  thousand  dollars beginning July first, two thousand fourteen, as
 may be provided by local law.
   (2) IF THE GOVERNING BOARD OF A  MUNICIPALITY  FURTHER  ADOPTS,  AFTER
 PUBLIC HEARING, A LOCAL LAW, ORDINANCE, OR RESOLUTION:
   (I)  THE  INCOME FOR THE CURRENT TAX YEAR, TOGETHER WITH THE INCOME OF
 ALL MEMBERS OF SUCH INDIVIDUAL'S HOUSEHOLD, FOR AN INDIVIDUAL  CURRENTLY
 RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR MEDICAL ASSIST-
 ANCE  BENEFITS  BASED  ON  A  DETERMINATION OF DISABILITY AS PROVIDED IN
 SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL SERVICES LAW,  MAY  EXCEED
 THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE
 CASH SUPPLEMENTAL SECURITY INCOME BENEFITS UNDER FEDERAL LAW DURING SUCH
 TAX YEAR, BUT MAY NOT EXCEED TWENTY-NINE THOUSAND DOLLARS;
   (II)  THE  INCOME  FOR  THE CURRENT INCOME TAX YEAR, TOGETHER WITH THE
 INCOME OF ALL MEMBERS OF SUCH INDIVIDUAL'S HOUSEHOLD, FOR AN  INDIVIDUAL
 WHO IS CURRENTLY RECEIVING DISABILITY PENSION OR DISABILITY COMPENSATION
 BENEFITS  PROVIDED  BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS,
 MAY EXCEED THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE
 TO RECEIVE CASH SUPPLEMENTAL SECURITY INCOME BENEFITS UNDER FEDERAL  LAW
 DURING  SUCH  TAX  YEAR,  BUT MAY NOT EXCEED THE MAXIMUM INCOME AT WHICH
 SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISABILITY PENSION  OR
 DISABILITY COMPENSATION BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR.
   § 4. Paragraph m of subdivision 1 of section 467-c of the real proper-
 ty  tax  law, as added by chapter 188 of the laws of 2005, is amended to
 read as follows:
   m. (1) "Person with a disability"  means  (I)  an  individual  who  is
 currently  receiving  social  security  disability  insurance  (SSDI) or
 supplemental security income (SSI) benefits  under  the  federal  social

 A. 3733                             4
 
 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; and
   (II) whose income for the current income tax year, together  with  the
 income  of  all  members of such individual's household, does not exceed
 the maximum income at which such individual would be eligible to receive
 cash supplemental security income benefits under federal law during such
 tax year.
   (2) IF THE GOVERNING BOARD OF A  MUNICIPALITY  FURTHER  ADOPTS,  AFTER
 PUBLIC HEARING, A LOCAL LAW, ORDINANCE, OR RESOLUTION:
   (I)  THE  INCOME FOR THE CURRENT TAX YEAR, TOGETHER WITH THE INCOME OF
 ALL MEMBERS OF SUCH INDIVIDUAL'S HOUSEHOLD, FOR AN INDIVIDUAL  CURRENTLY
 RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR MEDICAL ASSIST-
 ANCE  BENEFITS  BASED  ON  A  DETERMINATION OF DISABILITY AS PROVIDED IN
 SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL SERVICES LAW,  MAY  EXCEED
 THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE
 CASH SUPPLEMENTAL SECURITY INCOME BENEFITS UNDER FEDERAL LAW DURING SUCH
 TAX YEAR, BUT MAY NOT EXCEED TWENTY-NINE THOUSAND DOLLARS;
   (II)  THE  INCOME  FOR  THE CURRENT INCOME TAX YEAR, TOGETHER WITH THE
 INCOME OF ALL MEMBERS OF SUCH INDIVIDUAL'S HOUSEHOLD, FOR AN  INDIVIDUAL
 WHO IS CURRENTLY RECEIVING DISABILITY PENSION OR DISABILITY COMPENSATION
 BENEFITS  PROVIDED  BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS,
 MAY EXCEED THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE
 TO RECEIVE CASH SUPPLEMENTAL SECURITY INCOME BENEFITS UNDER FEDERAL  LAW
 DURING  SUCH  TAX  YEAR,  BUT MAY NOT EXCEED THE MAXIMUM INCOME AT WHICH
 SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISABILITY PENSION  OR
 DISABILITY COMPENSATION BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR.
   § 5. This act shall take effect on the one hundred twentieth day after
 it shall have become a law provided, however, that:
   (a) the amendments to paragraph b of subdivision 3 of section 467-b of
 the  real  property  tax  law  made  by section one of this act shall be
 subject to the expiration and reversion of such subdivision pursuant  to
 section 4 of chapter 129 of the laws of 2014, as amended, when upon such
 date the provisions of section two of this act shall take effect; and
   (b) the amendments to paragraph m of subdivision 1 of section 467-c of
 the  real  property  tax  law made by section three of this act shall be
 subject to the expiration and reversion of such subdivision pursuant  to
 section 4 of chapter 129 of the laws of 2014, as amended, when upon such
 date the provisions of section four of this act shall take effect.