S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4362
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 3, 2021
                                ___________
 
 Introduced  by Sen. MARTUCCI -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in relation to establishing a
   real property tax exemption for certain persons sixty years of age and
   over

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  real  property  tax  law  is amended by adding a new
 section 461 to read as follows:
   § 461. PERSONS SIXTY YEARS OF AGE AND OVER. 1. (A) REAL PROPERTY OWNED
 BY ONE OR MORE PERSONS, EACH OF WHOM IS SIXTY YEARS OF AGE OR  OVER,  OR
 REAL  PROPERTY  OWNED BY HUSBAND AND WIFE, ONE OF WHOM IS SIXTY YEARS OF
 AGE OR OVER WITH AN ANNUAL HOUSEHOLD INCOME NOT  EXCEEDING  ONE  HUNDRED
 THOUSAND  DOLLARS, SHALL BE EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPO-
 RATION IN WHICH LOCATED TO THE EXTENT PROVIDED PURSUANT TO PARAGRAPH (B)
 OF THIS SUBDIVISION.
   (B) THE EXEMPTION PROVIDED  BY  THIS  SECTION  SHALL  BE  ONE  HUNDRED
 PERCENT  OF  THE ASSESSED VALUATION FOR ASSESSMENT ROLLS PREPARED ON THE
 BASIS OF TAXABLE STATUS DATES OCCURRING DURING  THE  YEAR  TWO  THOUSAND
 TWENTY-ONE AND THEREAFTER.
   (C)  THE REAL PROPERTY TAX EXEMPTION ON REAL PROPERTY OWNED BY HUSBAND
 AND WIFE, ONE OF WHOM IS SIXTY YEARS OF AGE OR OVER, ONCE GRANTED, SHALL
 NOT BE RESCINDED BY ANY MUNICIPAL  CORPORATION  SOLELY  BECAUSE  OF  THE
 DEATH  OF  THE  OLDER SPOUSE SO LONG AS THE SURVIVING SPOUSE IS AT LEAST
 SIXTY YEARS OF AGE.
    2. EXEMPTION FROM TAXATION FOR SCHOOL PURPOSES SHALL NOT  BE  GRANTED
 IN THE CASE OF REAL PROPERTY WHERE A CHILD RESIDES IF SUCH CHILD ATTENDS
 A PUBLIC SCHOOL OF ELEMENTARY OR SECONDARY EDUCATION.
   3. NO EXEMPTION SHALL BE GRANTED:
   (A)  UNLESS  THE OWNER SHALL HAVE HELD AN EXEMPTION UNDER THIS SECTION
 FOR HIS OR HER PREVIOUS RESIDENCE OR UNLESS THE TITLE  OF  THE  PROPERTY
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06633-02-1

 S. 4362                             2
 
 SHALL HAVE BEEN VESTED IN THE OWNER OR ONE OF THE OWNERS OF THE PROPERTY
 FOR  AT  LEAST  TWELVE  CONSECUTIVE  MONTHS  PRIOR TO THE DATE OF MAKING
 APPLICATION FOR EXEMPTION, PROVIDED, HOWEVER, THAT IN THE EVENT  OF  THE
 DEATH  OF  EITHER  A HUSBAND OR WIFE IN WHOSE NAME TITLE OF THE PROPERTY
 SHALL HAVE BEEN VESTED AT THE TIME OF  DEATH  AND  THEN  BECOMES  VESTED
 SOLELY  IN  THE  SURVIVOR  BY  VIRTUE  OF  DEVISE BY OR DESCENT FROM THE
 DECEASED HUSBAND OR WIFE, THE TIME OF OWNERSHIP OF THE PROPERTY  BY  THE
 DECEASED HUSBAND OR WIFE SHALL BE DEEMED ALSO A TIME OF OWNERSHIP BY THE
 SURVIVOR  AND SUCH OWNERSHIP SHALL BE DEEMED CONTINUOUS FOR THE PURPOSES
 OF COMPUTING SUCH PERIOD OF TWELVE CONSECUTIVE MONTHS. IN THE EVENT OF A
 TRANSFER BY EITHER A HUSBAND OR WIFE TO THE OTHER SPOUSE OF ALL OR  PART
 OF  THE  TITLE TO THE PROPERTY, THE TIME OF OWNERSHIP OF THE PROPERTY BY
 THE TRANSFEROR SPOUSE SHALL BE DEEMED ALSO A TIME OF  OWNERSHIP  BY  THE
 TRANSFEREE  SPOUSE AND SUCH OWNERSHIP SHALL BE DEEMED CONTINUOUS FOR THE
 PURPOSES OF COMPUTING SUCH PERIOD OF TWELVE  CONSECUTIVE  MONTHS.  WHERE
 PROPERTY  OF  THE  OWNER OR OWNERS HAS BEEN ACQUIRED TO REPLACE PROPERTY
 FORMERLY OWNED BY SUCH OWNER OR OWNERS AND TAKEN BY  EMINENT  DOMAIN  OR
 OTHER INVOLUNTARY PROCEEDING, EXCEPT A TAX SALE, THE PERIOD OF OWNERSHIP
 OF THE FORMER PROPERTY SHALL BE COMBINED WITH THE PERIOD OF OWNERSHIP OF
 THE  PROPERTY FOR WHICH APPLICATION IS MADE FOR EXEMPTION AND SUCH PERI-
 ODS OF OWNERSHIP SHALL BE DEEMED TO BE CONSECUTIVE FOR PURPOSES OF  THIS
 SECTION.  WHERE A RESIDENCE IS SOLD AND REPLACED WITH ANOTHER WITHIN ONE
 YEAR AND BOTH RESIDENCES ARE WITHIN THE STATE, THE PERIOD  OF  OWNERSHIP
 OF  BOTH  PROPERTIES  SHALL  BE  DEEMED  CONSECUTIVE FOR PURPOSES OF THE
 EXEMPTION FROM TAXATION BY A MUNICIPALITY. WHERE  THE  OWNER  OR  OWNERS
 TRANSFER  TITLE  TO PROPERTY WHICH AS OF THE DATE OF TRANSFER WAS EXEMPT
 FROM TAXATION UNDER THE PROVISIONS OF THIS SECTION, THE REACQUISITION OF
 TITLE BY SUCH OWNER OR OWNERS WITHIN NINE MONTHS OF THE DATE OF TRANSFER
 SHALL BE DEEMED TO SATISFY THE REQUIREMENT OF THIS  PARAGRAPH  THAT  THE
 TITLE  OF THE PROPERTY SHALL HAVE BEEN VESTED IN THE OWNER OR ONE OF THE
 OWNERS FOR SUCH PERIOD OF TWELVE  CONSECUTIVE  MONTHS.  WHERE,  UPON  OR
 SUBSEQUENT  TO  THE DEATH OF AN OWNER OR OWNERS, TITLE TO PROPERTY WHICH
 AS OF THE DATE OF  SUCH  DEATH  WAS  EXEMPT  FROM  TAXATION  UNDER  SUCH
 PROVISIONS,  BECOMES  VESTED,  BY  VIRTUE  OF DEVISE OR DESCENT FROM THE
 DECEASED OWNER OR OWNERS, OR BY TRANSFER BY ANY OTHER MEANS WITHIN  NINE
 MONTHS  AFTER SUCH DEATH, SOLELY IN A PERSON OR PERSONS WHO, AT THE TIME
 OF SUCH DEATH, MAINTAINED SUCH PROPERTY  AS  A  PRIMARY  RESIDENCE,  THE
 REQUIREMENT  OF THIS PARAGRAPH THAT THE TITLE OF THE PROPERTY SHALL HAVE
 BEEN VESTED IN THE OWNER OR ONE OF THE OWNERS FOR SUCH PERIOD OF  TWELVE
 CONSECUTIVE MONTHS SHALL BE DEEMED SATISFIED;
   (B)  UNLESS THE PROPERTY IS USED EXCLUSIVELY FOR RESIDENTIAL PURPOSES,
 PROVIDED, HOWEVER, THAT IN THE EVENT ANY PORTION OF SUCH PROPERTY IS NOT
 SO USED EXCLUSIVELY FOR RESIDENTIAL  PURPOSES  BUT  IS  USED  FOR  OTHER
 PURPOSES,  SUCH  PORTION  SHALL BE SUBJECT TO TAXATION AND THE REMAINING
 PORTION ONLY SHALL  BE  ENTITLED  TO  THE  EXEMPTION  PROVIDED  BY  THIS
 SECTION;
   (C) UNLESS THE REAL PROPERTY IS THE LEGAL RESIDENCE OF AND IS OCCUPIED
 IN  WHOLE OR IN PART BY THE OWNER OR BY ALL OF THE OWNERS OF THE PROPER-
 TY: EXCEPT WHERE, (I) AN  OWNER  IS  ABSENT  FROM  THE  RESIDENCE  WHILE
 RECEIVING  HEALTH-RELATED  CARE  AS AN INPATIENT OF A RESIDENTIAL HEALTH
 CARE FACILITY, AS DEFINED IN SECTION TWENTY-EIGHT  HUNDRED  ONE  OF  THE
 PUBLIC  HEALTH  LAW,  PROVIDED  THAT  ANY INCOME ACCRUING TO THAT PERSON
 SHALL ONLY BE INCOME ONLY TO THE EXTENT THAT IT EXCEEDS THE AMOUNT  PAID
 BY  SUCH  OWNER,  SPOUSE,  OR  CO-OWNER  FOR  CARE  IN THE FACILITY, AND
 PROVIDED FURTHER, THAT DURING SUCH  CONFINEMENT  SUCH  PROPERTY  IS  NOT
 OCCUPIED  BY  OTHER  THAN THE SPOUSE OR CO-OWNER OF SUCH OWNER; OR, (II)

 S. 4362                             3
 
 THE REAL PROPERTY IS OWNED BY A HUSBAND AND/OR WIFE,  OR  AN  EX-HUSBAND
 AND/OR  AN  EX-WIFE,  AND  EITHER  IS  ABSENT  FROM THE RESIDENCE DUE TO
 DIVORCE, LEGAL SEPARATION OR ABANDONMENT AND  ALL  OTHER  PROVISIONS  OF
 THIS  SECTION  ARE  MET  PROVIDED THAT WHERE AN EXEMPTION WAS PREVIOUSLY
 GRANTED WHEN BOTH RESIDED ON THE PROPERTY, THEN THE PERSON REMAINING  ON
 THE REAL PROPERTY SHALL BE SEVENTY YEARS OF AGE OR OVER.
   4. (A) FOR THE PURPOSES OF THIS SECTION, TITLE TO THAT PORTION OF REAL
 PROPERTY  OWNED  BY  A  COOPERATIVE  APARTMENT  CORPORATION  IN  WHICH A
 TENANT-STOCKHOLDER OF SUCH CORPORATION RESIDES AND WHICH IS  REPRESENTED
 BY HIS SHARE OR SHARES OF STOCK IN SUCH CORPORATION AS DETERMINED BY ITS
 OR THEIR PROPORTIONAL RELATIONSHIP TO THE TOTAL OUTSTANDING STOCK OF THE
 CORPORATION, INCLUDING THAT OWNED BY THE CORPORATION, SHALL BE DEEMED TO
 BE VESTED IN SUCH TENANT-STOCKHOLDER.
   (B) THAT PROPORTION OF THE ASSESSMENT OF SUCH REAL PROPERTY OWNED BY A
 COOPERATIVE APARTMENT CORPORATION DETERMINED BY THE RELATIONSHIP OF SUCH
 REAL  PROPERTY  VESTED  IN SUCH TENANT-STOCKHOLDER TO SUCH ENTIRE PARCEL
 AND THE BUILDINGS THEREON OWNED BY  SUCH  COOPERATIVE  APARTMENT  CORPO-
 RATION  IN  WHICH  SUCH  TENANT-STOCKHOLDER  RESIDES SHALL BE SUBJECT TO
 EXEMPTION FROM TAXATION PURSUANT TO THIS SECTION AND  ANY  EXEMPTION  SO
 GRANTED  SHALL  BE  CREDITED BY THE APPROPRIATE TAXING AUTHORITY AGAINST
 THE ASSESSED VALUATION OF SUCH REAL  PROPERTY;  THE  REDUCTION  IN  REAL
 PROPERTY  TAXES  REALIZED  THEREBY  SHALL BE CREDITED BY THE COOPERATIVE
 APARTMENT CORPORATION AGAINST THE AMOUNT OF SUCH TAXES OTHERWISE PAYABLE
 BY OR CHARGEABLE TO SUCH TENANT-STOCKHOLDER.
   5. EVERY MUNICIPAL CORPORATION IN WHICH SUCH REAL PROPERTY IS  LOCATED
 SHALL  NOTIFY,  OR  CAUSE TO BE NOTIFIED, EACH PERSON OWNING RESIDENTIAL
 REAL PROPERTY IN SUCH MUNICIPAL CORPORATION OF THE  PROVISIONS  OF  THIS
 SECTION.  THE  PROVISIONS  OF THIS SUBDIVISION MAY BE MET BY A NOTICE OR
 LEGEND SENT ON OR WITH EACH TAX BILL TO SUCH PERSONS READING "YOU MAY BE
 ELIGIBLE FOR TAX EXEMPTIONS FOR PERSONS SIXTY YEARS  OF  AGE  AND  OVER.
 SUCH  PERSONS  HAVE  UNTIL MONTH.........., DAY.......,   YEAR......, TO
 APPLY FOR SUCH EXEMPTIONS.  FOR INFORMATION PLEASE CALL  OR  WRITE....",
 FOLLOWED  BY  THE  NAME,  TELEPHONE NUMBER AND/OR ADDRESS OF A PERSON OR
 DEPARTMENT  SELECTED  BY  THE  MUNICIPAL  CORPORATION  TO  EXPLAIN   THE
 PROVISIONS OF THIS SECTION. EACH COOPERATIVE APARTMENT CORPORATION SHALL
 NOTIFY  EACH  TENANT-STOCKHOLDER THEREOF IN RESIDENCE OF SUCH PROVISIONS
 AS SET FORTH IN THIS SUBDIVISION.   FAILURE TO NOTIFY, OR  CAUSE  TO  BE
 NOTIFIED  ANY  PERSON  WHO IS IN FACT, ELIGIBLE TO RECEIVE THE EXEMPTION
 PROVIDED BY THIS SECTION OR THE FAILURE OF SUCH PERSON  TO  RECEIVE  THE
 SAME  SHALL  NOT  PREVENT  THE  LEVY,  COLLECTION AND ENFORCEMENT OF THE
 PAYMENT OF THE TAXES ON PROPERTY OWNED BY SUCH PERSON.
   6. APPLICATION FOR SUCH EXEMPTION SHALL BE MADE BY THE OWNER,  OR  ALL
 OF  THE OWNERS OF THE PROPERTY, ON FORMS PRESCRIBED BY THE COMMISSION TO
 BE FURNISHED BY THE APPROPRIATE ASSESSING AUTHORITY  AND  SHALL  FURNISH
 THE  INFORMATION AND BE EXECUTED IN THE MANNER REQUIRED OR PRESCRIBED IN
 SUCH FORMS, AND SHALL BE FILED IN SUCH ASSESSOR'S OFFICE  ON  OR  BEFORE
 THE APPROPRIATE TAXABLE STATUS DATE. NOTWITHSTANDING ANY OTHER PROVISION
 OF  LAW, ANY PERSON OTHERWISE QUALIFYING UNDER THIS SECTION SHALL NOT BE
 DENIED THE EXEMPTION UNDER THIS SECTION IF HE OR SHE BECOMES SIXTY YEARS
 OF AGE AFTER THE APPROPRIATE TAXABLE STATUS DATE AND ON OR BEFORE DECEM-
 BER THIRTY-FIRST OF THE SAME YEAR.
   7. AN APPLICATION FOR SUCH EXEMPTION MAY BE FILED  WITH  THE  ASSESSOR
 AFTER  THE  APPROPRIATE  TAXABLE STATUS DATE BUT NOT LATER THAN THE LAST
 DATE ON WHICH A PETITION WITH RESPECT TO COMPLAINTS OF ASSESSMENT MAY BE
 FILED, WHERE FAILURE TO FILE A TIMELY APPLICATION RESULTED FROM:  (A)  A
 DEATH  OF  THE  APPLICANT'S SPOUSE, CHILD, PARENT, BROTHER OR SISTER; OR

 S. 4362                             4
 
 (B) AN ILLNESS OF THE APPLICANT OR OF  THE  APPLICANT'S  SPOUSE,  CHILD,
 PARENT,  BROTHER  OR  SISTER, WHICH ACTUALLY PREVENTS THE APPLICANT FROM
 FILING ON A TIMELY BASIS, AS CERTIFIED  BY  A  LICENSED  PHYSICIAN.  THE
 ASSESSOR  SHALL APPROVE OR DENY SUCH APPLICATION AS IF IT HAD BEEN FILED
 ON OR BEFORE THE TAXABLE STATUS DATE.
   8. NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
 PROVISION OF LAW, A COUNTY WITH AN ANNUAL TAXABLE STATUS DATE OF JANUARY
 FIRST  OR  JANUARY  SECOND AND WITH A POPULATION OF ONE MILLION OR MORE,
 MAY, AT ITS OPTION AND BY AMENDMENT OR ADOPTION OF A LOCAL LAW OR  ORDI-
 NANCE,  AUTHORIZE  ITS ASSESSOR TO ACCEPT APPLICATIONS FOR THE EXEMPTION
 FROM REAL PROPERTY TAXES AUTHORIZED PURSUANT TO THIS SECTION ON  A  DATE
 LATER  THAN SUCH COUNTY'S STATUTORY DEADLINE DATE FOR RECEIVING APPLICA-
 TIONS FOR SUCH EXEMPTION. ANY APPLICATION FILED LATER THAN SUCH STATUTO-
 RY DEADLINE DATE WHICH IS IN COMPLIANCE WITH SUCH LOCAL LAW OR ORDINANCE
 AMENDED OR ADOPTED PURSUANT TO THIS  SUBDIVISION  AND  WHICH  MEETS  ALL
 OTHER  NECESSARY  REQUIREMENTS  FOR GRANTING THE EXEMPTION AUTHORIZED BY
 THIS SECTION SHALL BE DEEMED TO HAVE BEEN TIMELY  FILED  PRIOR  TO  SUCH
 STATUTORY DEADLINE DATE, AND ANY INDIVIDUAL OR INDIVIDUALS FOR WHOM SUCH
 AN  APPLICATION HAS BEEN FILED SHALL BE GRANTED SUCH EXEMPTION AND SHALL
 RECEIVE SUCH EXEMPTION ON THE ASSESSMENT ROLLS PREPARED FOR SUCH  COUNTY
 ON  THE  BASIS OF THE TAXABLE STATUS DATE IMMEDIATELY PRECEDING THE DATE
 SUCH APPLICATION WAS FILED.
   9. NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
 PROVISION  OF LAW, IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE,
 APPLICATIONS FOR THE EXEMPTION AUTHORIZED PURSUANT TO THIS SECTION SHALL
 BE CONSIDERED TIMELY FILED IF THEY ARE FILED ON OR BEFORE THE  FIFTEENTH
 DAY OF MARCH OF THE APPROPRIATE YEAR.
   10. (A) THE EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL REMAIN IN
 EFFECT UNTIL DISCONTINUED IN THE MANNER PROVIDED IN THIS SECTION.
   (B)  THE  ASSESSOR SHALL DISCONTINUE ANY EXEMPTION GRANTED PURSUANT TO
 THIS SECTION IF IT APPEARS THAT: (I) THE PROPERTY MAY NOT BE THE PRIMARY
 RESIDENCE OF THE OWNER OR OWNERS WHO APPLIED  FOR  THE  EXEMPTION,  (II)
 TITLE  TO  THE  PROPERTY  HAS BEEN TRANSFERRED TO A NEW OWNER OR OWNERS,
 (III) THE OWNERS FAIL TO SATISFY THE INCOME  LIMITATIONS,  OR  (IV)  THE
 PROPERTY OTHERWISE MAY NO LONGER BE ELIGIBLE FOR THE EXEMPTION.
   (C)  UPON  DETERMINING  THAT  AN  EXEMPTION  GRANTED  PURSUANT TO THIS
 SECTION SHOULD BE DISCONTINUED, THE ASSESSOR  SHALL  MAIL  A  NOTICE  SO
 STATING  TO  THE  OWNER  OR OWNERS THEREOF AT THE TIME AND IN THE MANNER
 PROVIDED BY SECTION FIVE HUNDRED TEN OF  THIS  CHAPTER.  SUCH  OWNER  OR
 OWNERS  SHALL  BE ENTITLED TO SEEK ADMINISTRATIVE AND JUDICIAL REVIEW OF
 SUCH ACTION IN THE MANNER PROVIDED BY LAW,  PROVIDED,  THAT  THE  BURDEN
 SHALL  BE  ON  SUCH  OWNER  OR  OWNERS  TO ESTABLISH ELIGIBILITY FOR THE
 EXEMPTION.
   11.  ANY CONVICTION OF HAVING MADE ANY WILFUL FALSE STATEMENT  IN  THE
 APPLICATION  FOR  SUCH  EXEMPTION,  SHALL BE PUNISHABLE BY A FINE OF NOT
 MORE THAN ONE HUNDRED DOLLARS AND  SHALL  DISQUALIFY  THE  APPLICANT  OR
 APPLICANTS FROM FURTHER EXEMPTION FOR A PERIOD OF FIVE YEARS.
   12.  NOTWITHSTANDING  ANY  OTHER PROVISION OF LAW TO THE CONTRARY, THE
 PROVISIONS OF THIS SECTION SHALL APPLY  TO  REAL  PROPERTY  IN  WHICH  A
 PERSON  OR  PERSONS  HOLD  A LEGAL LIFE ESTATE OR WHICH IS HELD IN TRUST
 SOLELY FOR THE BENEFIT OF A PERSON OR PERSONS IF SUCH PERSON OR  PERSONS
 WOULD  OTHERWISE BE ELIGIBLE FOR A REAL PROPERTY TAX EXEMPTION, PURSUANT
 TO SUBDIVISION ONE OF THIS SECTION, WERE  SUCH  PERSON  OR  PERSONS  THE
 OWNER OR OWNERS OF SUCH REAL PROPERTY.
   §  2. The state shall reimburse municipalities for all revenue lost as
 a result of real property tax exemptions granted pursuant to section 461

 S. 4362                             5
 
 of the real property tax law as added by this act. The comptroller shall
 provide an application procedure and promulgate  rules  and  regulations
 for the processing of claims by municipalities.
   § 3. This act shall take effect immediately.