S T A T E O F N E W Y O R K
________________________________________________________________________
5592
2021-2022 Regular Sessions
I N A S S E M B L Y
February 22, 2021
___________
Introduced by M. of A. FITZPATRICK, DiPIETRO, REILLY, SALKA, TAGUE --
Multi-Sponsored by -- M. of A. MANKTELOW -- read once and referred to
the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to granting
partial exemption from real property taxation to persons who are
totally and permanently disabled
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 1 of section 467 of the real
property tax law, as amended by chapter 348 of the laws of 2007, is
amended to read as follows:
(a) Real property owned by one or more persons, each of whom is
sixty-five years of age or over, or real property owned by husband and
wife or by siblings, one of whom is sixty-five years of age or over OR
TOTALLY AND PERMANENTLY DISABLED, or real property owned by one or more
persons, some of whom qualify under this section and the others of whom
qualify under section four hundred fifty-nine-c of this title, shall be
exempt from taxation by any municipal corporation in which located to
the extent of fifty per centum of the assessed valuation thereof,
provided the governing board of such municipality, after public hearing,
adopts a local law, ordinance or resolution providing [therefor] THAT
SUCH EXEMPTION SHALL BE GRANTED TO EITHER THOSE SIXTY-FIVE YEARS OF AGE
OR OVER, OR TO THOSE TOTALLY AND PERMANENTLY DISABLED, OR TO BOTH CATE-
GORIES. For the purposes of this section, sibling shall mean a brother
or a sister, whether related through half blood, whole blood or
adoption.
§ 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08156-01-1