New York State Assembly

 
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A08532 Summary:

A08532 Actions:

A08532 Committee Votes:

Committee:REAL PROPERTY TAXATION   Chair:Williams      
DATE:01/17/2024AYE/NAY:10/0  Action: Favorable refer to committee Ways and Means        
Williams
Aye
Miller
Aye
Chandler-Waterm
Aye
Tague
Aye
Eichenstein
Aye
Slater
Aye
Mamdani
Aye
Alvarez
Aye
Shimsky
Aye
Zebrowski
Aye

Committee:RULES   Chair:Pretlow      
DATE:01/22/2024AYE/NAY:26/0  Action: Favorable         
Heastie
Excused
Barclay
Aye
Weinstein
Excused
Hawley
Aye
Pretlow
Aye
Giglio
Aye
Cook
Aye
Blankenbush
Aye
Glick
Aye
Norris
Aye
Aubry
Aye
Ra
Aye
Dinowitz
Aye
Brabenec
Aye
Colton
Aye
Palmesano
Aye
Magnarelli
Aye
Reilly
Aye
Paulin
Aye
Peoples-Stokes
Aye
Benedetto
Aye
Lavine
Aye
Lupardo
Aye
Zebrowski
Aye
Thiele
Aye
Braunstein
Aye
Dickens
Excused
Davila
Aye
Hyndman
Excused
Rozic
Excused
Bronson
Aye

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:01/22/2024AYE/NAY:31/0  Action: Favorable refer to committee Rules        
Weinstein
Excused
Ra
Aye
Glick
Aye
Fitzpatrick
Excused
Pretlow
Aye
Hawley
Aye
Colton
Aye
Blankenbush
Aye
Cook
Aye
Norris
Aye
Aubry
Aye
Brabenec
Aye
Benedetto
Aye
Palmesano
Aye
Weprin
Aye
Walsh
Aye
Ramos
Aye
DeStefano
Aye
Braunstein
Aye
Manktelow
Aye
McDonald
Aye
Smullen
Aye
Cunningham
Aye
Dinowitz
Aye
Magnarelli
Aye
Zebrowski
Aye
Bronson
Aye
Dilan
Aye
Seawright
Aye
Hyndman
Excused
Walker
Excused
Bichotte Hermel
Aye
Simon
Aye
Cruz
Aye
Fahy
Aye

A08532 Floor Votes:

A08532 Memo:

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.

A08532 Text:

 
                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.

A08532 LFIN:

 
NO LFIN

A08532 Chamber Video/Transcript: