Senate Bill S6268

2023-2024 Legislative Session

Grants a real property assessment freeze and property tax freeze to persons sixty-five years of age or older

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Local Government Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-S6268 (ACTIVE) - Details

See Assembly Version of this Bill:
A8155
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add §467-m, RPT L

2023-S6268 (ACTIVE) - Summary

Grants a real property assessment freeze and property tax freeze to persons sixty-five years of age or older.

2023-S6268 (ACTIVE) - Sponsor Memo

2023-S6268 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6268
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              April 10, 2023
                                ___________
 
 Introduced  by  Sen. PERSAUD -- 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  granting  a
   real  property  assessment  freeze and property tax freeze for persons
   sixty-five years of age or older

   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 467-m to read as follows:
   § 467-M. REAL PROPERTY ASSESSMENT FREEZE AND PROPERTY TAX  FREEZE  FOR
 PERSONS  SIXTY-FIVE YEARS OF AGE OR OLDER. 1. (A) THE GOVERNING BOARD OF
 ANY MUNICIPALITY MAY, BY LOCAL LAW, ORDINANCE OR RESOLUTION GRANT A REAL
 PROPERTY ASSESSMENT FREEZE AND PROPERTY TAX FREEZE FOR  QUALIFYING  REAL
 PROPERTY  OWNED  AND  OCCUPIED  BY  ONE OR MORE PERSONS, EACH OF WHOM IS
 SIXTY-FIVE YEARS OF AGE OR OLDER, OR QUALIFYING REAL PROPERTY OWNED  AND
 OCCUPIED  BY  HUSBAND AND WIFE OR BY SIBLINGS, ONE OF WHOM IS SIXTY-FIVE
 YEARS OF AGE OR OLDER. FOR PURPOSES OF  THIS  SECTION,  "SIBLING"  SHALL
 MEAN  A  BROTHER  OR A SISTER, WHETHER RELATED THROUGH HALF BLOOD, WHOLE
 BLOOD OR ADOPTION.
   (B) ANY CITY OF ONE MILLION OR MORE PERSONS MAY, BY LOCAL LAW, GRANT A
 TAX ASSESSMENT FREEZE FOR QUALIFYING REAL PROPERTY OWNED AND OCCUPIED BY
 THE CHILD OR  CHILDREN  OF  A  DECEASED  OWNER,  PURSUANT  TO  RESIDENCY
 REQUIREMENTS OUTLINED IN SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION
 (B)  OF  SECTION SIX HUNDRED FIVE OF THE TAX LAW AND INCOME REQUIREMENTS
 OUTLINED IN PARAGRAPH (D) OF THIS SUBDIVISION.  THIS  ASSESSMENT  FREEZE
 SHALL  NOT BE TRANSFERABLE TO SUCCESSIVE OWNERS AND SHALL NOT BE CLAIMED
 BY MORE THAN ONE JOINT OWNER FOR THE SAME PRIMARY RESIDENCE IN THE  SAME
 YEAR.  THIS ASSESSMENT FREEZE CANNOT BE COMBINED WITH OTHER PROPERTY TAX
 EXEMPTIONS OR CREDITS. FOR THE  PURPOSES  OF  THIS  SECTION,  THE  TERMS
 "CHILD" AND "CHILDREN" SHALL MEAN A SON OR DAUGHTER, WHETHER BY BLOOD OR
 ADOPTION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10628-01-3
              

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