Amd §459-c, RPT L (as proposed in S.2574 & A.7164)
Allows municipalities to adopt a local law or resolution to establish an adjustment percentage to be applied to the exemption percentage schedule for certain exemptions based upon permanent partial disabilities, after a public hearing.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8532
SPONSOR: Septimo TITLE OF BILL:
An act to amend the real property tax law, in relation to allowing muni-
cipalities to establish an adjustment percentage to be applied to the
exemption percentage schedule for certain exemptions based upon perma-
nent partial disabilities
PURPOSE:
The purpose of this bill is to further ensure the effectiveness of Chap-
ter 757 of the Laws of 2023 (Approval Memo 79) which permits a claimant
to submit an order determining compensation from the workers' compen-
sation board as proof of disability, including permanent partial disa-
bility, for purposes of real property tax exemptions.
SUMMARY:
Section one makes the following changes:
* The exemption for permanent partial disability was changed to local
option.
* An adjustment percentage of fifty to one hundred percent was estab-
lished to be applied to the exemption percentage schedule established in
paragraph (b) of 'subdivision one of Section 459(c) of the Real Property
Tax Law.
Section two is the effective date.
JUSTIFICATION:
Chapter 757 of the laws of 2023 adds certifications of disability from
the Workers' Compensation Board to the list of acceptable documents
which may be submitted to prove disability. Applicants for workers'
compensation benefits undergo a rigorous process, which includes submit-
ting proof of medical treatment as well as details of the work-related
accident, defending the claim if the insurer (either a private employer
or the NYS Insurance Fund for the public sector) chooses to dispute the
claim, attending hearings where a judge reviews medical records and
wages, and if necessary, filing an appeal. Workers deemed partially or
totally permanently disabled at the end of this process have been found
by medical experts as well as the Workers' Compensation Board to have
permanently lost some or all wage-earning capacity. There is no reason
why the list of acceptable documents by which a homeowner may prove
disability, last updated more than a decade ago, should not be amended
to include such determinations. This legislation makes changes to chap-
ter 757 of the laws of 2023 to ensure effective implementation.
PRIOR LEGISLATIVE HISTORY:
This bill is a chapter amendment to chapter 757 of the laws of 2023.
FISCAL IMPLICATIONS:
Undetermined.
EFFECTIVE DATE:
This act shall take effect on the same date and in the same manner as a
chapter of the laws of 2023 amending the real property tax law relating
to tax exemptions for persons with disabilities, as proposed in legisla-
tive bills numbers S. 2574 and A. 7164, takes effect.
STATE OF NEW YORK
________________________________________________________________________
8532
IN ASSEMBLY
January 5, 2024
___________
Introduced by M. of A. SEPTIMO -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to allowing muni-
cipalities to establish an adjustment percentage to be applied to the
exemption percentage schedule for certain exemptions based upon perma-
nent partial disabilities
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (b) and the closing paragraph of subdivision 2 of
2 section 459-c of the real property tax law, as amended by a chapter of
3 the laws of 2023 amending the real property tax law relating to tax
4 exemptions for persons with disabilities, as proposed in legislative
5 bills numbers S. 2574 and A. 7164, are amended to read as follows:
6 (b) a person with a disability is one who has a physical or mental
7 impairment, not due to current use of alcohol or illegal drug use, which
8 substantially limits such person's ability to engage in one or more
9 major life activities, such as caring for one's self, performing manual
10 tasks, walking, seeing, hearing, speaking, breathing, learning and work-
11 ing, and who (i) is certified to receive social security disability
12 insurance (SSDI) or supplemental security income (SSI) benefits under
13 the federal Social Security Act, or (ii) is certified to receive Rail-
14 road Retirement Disability benefits under the federal railroad Retire-
15 ment Act, or (iii) has received a certificate from the state commission
16 for the blind stating that such person is legally blind, or (iv) is
17 certified to receive a United States Postal Service disability pension,
18 or (v) is certified to receive a United States department of veterans
19 affairs disability pension pursuant to 38 U.S.C. §1521, or (vi) has
20 received an order from the chair of the workers' compensation board
21 pursuant to article two of the workers' compensation law determining an
22 award for compensation for (A) permanent total disability, as [such term
23 is defined] described in subdivision one of section fifteen of the work-
24 ers' compensation law, or [of] (B) permanent partial disability, as
25 [such term is defined] described in subdivision three of such section
26 fifteen of the workers' compensation law, provided that the governing
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06935-02-4
A. 8532 2
1 board of a municipality, after a public hearing, may adopt a local law
2 or resolution establishing an adjustment percentage to be applied to the
3 exemption percentage schedule established in paragraph (b) of subdivi-
4 sion one of this section, for exemptions based upon permanent partial
5 disabilities. Such adjustment percentage shall not be less than fifty
6 percent, and not more than one hundred percent.
7 An award letter from the Social Security Administration or the Rail-
8 road Retirement Board, or a certificate from the state commission for
9 the blind, or an award letter from the United States Postal Service, or
10 an award letter from the United States department of veterans affairs,
11 or an order of determination of an award for compensation for permanent
12 total disability or [of] for permanent partial disability issued by the
13 workers' compensation board shall be submitted as proof of disability.
14 § 2. This act shall take effect on the same date and in the same
15 manner as a chapter of the laws of 2023 amending the real property tax
16 law relating to tax exemptions for persons with disabilities, as
17 proposed in legislative bills numbers S. 2574 and A. 7164, takes effect.
