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A00453 Summary:

BILL NOA00453
 
SAME ASSAME AS S00710
 
SPONSORRosenthal L (MS)
 
COSPNSRDinowitz, Paulin, Colton, Taylor
 
MLTSPNSRCook
 
Amd §§467-b & 467-c, RPT L
 
Relates to providing a rent increase exemption to persons with disabilities.
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A00453 Actions:

BILL NOA00453
 
01/09/2023referred to aging
01/03/2024referred to aging
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A00453 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           453
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                     January 9, 2023
                                       ___________
 
        Introduced by M. of A. L. ROSENTHAL, DINOWITZ, PAULIN, COLTON, TAYLOR --
          Multi-Sponsored  by  -- M. of A. COOK -- read once and referred to the
          Committee on Aging
 
        AN ACT to amend the real property tax law, in relation  to  providing  a
          rent increase exemption to persons with disabilities

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Paragraph b of subdivision 3 of section 467-b of  the  real
     2  property  tax law, as amended by section 1 of chapter 129 of the laws of
     3  2014, is amended to read as follows:
     4    b. (1) for a dwelling unit where the head of the  household  qualifies
     5  as  a  person  with  a  disability  pursuant to subdivision five of this
     6  section, no tax abatement shall be granted if the  combined  income  for
     7  all  members  of  the  household for the current income tax year exceeds
     8  fifty thousand dollars beginning July first, two thousand  fourteen,  as
     9  may be provided by the local law, ordinance or resolution adopted pursu-
    10  ant to this section[.]; or
    11    (2) (i) for a dwelling unit where the head of household qualifies as a
    12  person  with  a  disability due to receipt of cash supplemental security
    13  income pursuant to subdivision five of this section,  no  tax  abatement
    14  shall be granted if the combined income for all members of the household
    15  for  the  current income tax year exceeds the maximum income above which
    16  such head of household would not be eligible  to  receive  cash  supple-
    17  mental security income benefits under federal law during such tax year;
    18    (ii)  for  a  dwelling unit where the head of household qualifies as a
    19  person with a disability due to receipt of  social  security  disability
    20  insurance (SSDI) or medical assistance benefits based on a determination
    21  of  disability  as  provided  in  section three hundred sixty-six of the
    22  social services law pursuant to subdivision five of this section, no tax
    23  abatement shall be granted if the combined income for all members of the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02727-01-3

        A. 453                              2
 
     1  household for the current income tax year exceeds  twenty-nine  thousand
     2  dollars;
     3    (iii) for a dwelling unit where the head of the household qualifies as
     4  a person with a disability due to receipt of disability pension or disa-
     5  bility compensation benefits provided by the United States department of
     6  veterans  affairs  pursuant  to subdivision five of this section, no tax
     7  abatement shall be granted if the combined income for all members of the
     8  household for the current income tax year  exceeds  the  maximum  income
     9  above  which such head of the household would not be eligible to receive
    10  such cash disability pension or disability compensation  benefits  under
    11  federal law during such tax year; and
    12    (iv) when the head of the household retires before the commencement of
    13  such  income tax year and the date of filing the application, the income
    14  for such year may be  adjusted  by  excluding  salary  or  earnings  and
    15  projecting  his  or her retirement income over the entire period of such
    16  year.
    17    Provided that a municipality shall not be  required  to  enact  a  new
    18  local  law,  ordinance,  or  resolution after public hearing pursuant to
    19  subdivision two of this section if such municipality has already enacted
    20  a local law, ordinance, or resolution pursuant  to  subdivision  two  of
    21  this  section  adopting the provisions of subparagraph one of this para-
    22  graph and the municipality chooses to  continue  utilizing  subparagraph
    23  one of this paragraph.
    24    § 2. Paragraph b of subdivision 3 of section 467-b of the real proper-
    25  ty  tax law, as amended by section 2 of chapter 129 of the laws of 2014,
    26  is amended to read as follows:
    27    b. (1) for a dwelling unit where the head of the  household  qualifies
    28  as  a  person  with  a  disability  pursuant to subdivision five of this
    29  section, no tax abatement shall be granted if the  combined  income  for
    30  all  members  of  the  household for the current income tax year exceeds
    31  fifty thousand dollars beginning July first, two thousand  fourteen,  as
    32  may be provided by the local law, ordinance or resolution adopted pursu-
    33  ant to this section[.]; or
    34    (2) (i) for a dwelling unit where the head of household qualifies as a
    35  person  with  a  disability due to receipt of cash supplemental security
    36  income pursuant to subdivision five of this section,  no  tax  abatement
    37  shall be granted if the combined income for all members of the household
    38  for  the  current income tax year exceeds the maximum income above which
    39  such head of household would not be eligible  to  receive  cash  supple-
    40  mental security income benefits under federal law during such tax year;
    41    (ii)  for  a  dwelling unit where the head of household qualifies as a
    42  person with a disability due to receipt of  social  security  disability
    43  insurance (SSDI) or medical assistance benefits based on a determination
    44  of  disability  as  provided  in  section three hundred sixty-six of the
    45  social services law pursuant to subdivision five of this section, no tax
    46  abatement shall be granted if the combined income for all members of the
    47  household for the current income tax year exceeds  twenty-nine  thousand
    48  dollars;
    49    (iii) for a dwelling unit where the head of the household qualifies as
    50  a person with a disability due to receipt of disability pension or disa-
    51  bility compensation benefits provided by the United States department of
    52  veterans  affairs  pursuant  to subdivision five of this section, no tax
    53  abatement shall be granted if the combined income for all members of the
    54  household for the current income tax year  exceeds  the  maximum  income
    55  above  which such head of the household would not be eligible to receive

        A. 453                              3
 
     1  such cash disability pension or disability compensation  benefits  under
     2  federal law during such tax year; and
     3    (iv) when the head of the household retires before the commencement of
     4  such  income tax year and the date of filing the application, the income
     5  for such year may be  adjusted  by  excluding  salary  or  earnings  and
     6  projecting  his  or her retirement income over the entire period of such
     7  year.
     8    Provided that a municipality shall not be  required  to  enact  a  new
     9  local  law,  ordinance,  or  resolution after public hearing pursuant to
    10  subdivision two of this section if such municipality has already enacted
    11  a local law, ordinance, or resolution pursuant  to  subdivision  two  of
    12  this  section  adopting the provisions of subparagraph one of this para-
    13  graph and the municipality chooses to  continue  utilizing  subparagraph
    14  one of this paragraph.
    15    § 3. Paragraph m of subdivision 1 of section 467-c of the real proper-
    16  ty tax law, as amended by chapter 129 of the laws of 2014, is amended to
    17  read as follows:
    18    m.  (1)  "Person  with  a  disability"  means (i) an individual who is
    19  currently receiving  social  security  disability  insurance  (SSDI)  or
    20  supplemental  security  income  (SSI)  benefits under the federal social
    21  security act or disability pension or disability  compensation  benefits
    22  provided  by  the  United States department of veterans affairs or those
    23  previously eligible by virtue of receiving disability benefits under the
    24  supplemental security income program or the social  security  disability
    25  program  and  currently  receiving  medical assistance benefits based on
    26  determination of disability as provided in section three hundred  sixty-
    27  six of the social services law; and
    28    (ii)  whose  income for the current income tax year, together with the
    29  income of all members of such individual's household,  does  not  exceed
    30  fifty  thousand  dollars beginning July first, two thousand fourteen, as
    31  may be provided by local law.
    32    (2) If the governing board of a  municipality  further  adopts,  after
    33  public hearing, a local law, ordinance, or resolution:
    34    (i)  the  income for the current tax year, together with the income of
    35  all members of such individual's household, for an individual  currently
    36  receiving social security disability insurance (SSDI) or medical assist-
    37  ance  benefits  based  on  a  determination of disability as provided in
    38  section three hundred sixty-six of the social services law,  may  exceed
    39  the maximum income at which such individual would be eligible to receive
    40  cash supplemental security income benefits under federal law during such
    41  tax year, but may not exceed twenty-nine thousand dollars;
    42    (ii)  the  income  for  the current income tax year, together with the
    43  income of all members of such individual's household, for an  individual
    44  who is currently receiving disability pension or disability compensation
    45  benefits  provided  by the United States department of veterans affairs,
    46  may exceed the maximum income at which such individual would be eligible
    47  to receive cash supplemental security income benefits under federal  law
    48  during  such  tax  year,  but may not exceed the maximum income at which
    49  such individual would be eligible to receive cash disability pension  or
    50  disability compensation benefits under federal law during such tax year.
    51    § 4. Paragraph m of subdivision 1 of section 467-c of the real proper-
    52  ty  tax  law, as added by chapter 188 of the laws of 2005, is amended to
    53  read as follows:
    54    m. (1) "Person with a disability"  means  (i)  an  individual  who  is
    55  currently  receiving  social  security  disability  insurance  (SSDI) or
    56  supplemental security income (SSI) benefits  under  the  federal  social

        A. 453                              4
 
     1  security  act  or disability pension or disability compensation benefits
     2  provided by the United States department of veterans  affairs  or  those
     3  previously eligible by virtue of receiving disability benefits under the
     4  supplemental  security  income program or the social security disability
     5  program and currently receiving medical  assistance  benefits  based  on
     6  determination  of disability as provided in section three hundred sixty-
     7  six of the social services law; and
     8    (ii) whose income for the current income tax year, together  with  the
     9  income  of  all  members of such individual's household, does not exceed
    10  the maximum income at which such individual would be eligible to receive
    11  cash supplemental security income benefits under federal law during such
    12  tax year.
    13    (2) If the governing board of a  municipality  further  adopts,  after
    14  public hearing, a local law, ordinance, or resolution:
    15    (i)  the  income for the current tax year, together with the income of
    16  all members of such individual's household, for an individual  currently
    17  receiving social security disability insurance (SSDI) or medical assist-
    18  ance  benefits  based  on  a  determination of disability as provided in
    19  section three hundred sixty-six of the social services law,  may  exceed
    20  the maximum income at which such individual would be eligible to receive
    21  cash supplemental security income benefits under federal law during such
    22  tax year, but may not exceed twenty-nine thousand dollars;
    23    (ii)  the  income  for  the current income tax year, together with the
    24  income of all members of such individual's household, for an  individual
    25  who is currently receiving disability pension or disability compensation
    26  benefits  provided  by the United States department of veterans affairs,
    27  may exceed the maximum income at which such individual would be eligible
    28  to receive cash supplemental security income benefits under federal  law
    29  during  such  tax  year,  but may not exceed the maximum income at which
    30  such individual would be eligible to receive cash disability pension  or
    31  disability compensation benefits under federal law during such tax year.
    32    § 5. This act shall take effect on the one hundred twentieth day after
    33  it shall have become a law provided, however, that:
    34    (a) the amendments to paragraph b of subdivision 3 of section 467-b of
    35  the  real  property  tax  law  made  by section one of this act shall be
    36  subject to the expiration and reversion of such  paragraph  pursuant  to
    37  section 4 of chapter 129 of the laws of 2014, as amended, when upon such
    38  date the provisions of section two of this act shall take effect; and
    39    (b) the amendments to paragraph m of subdivision 1 of section 467-c of
    40  the  real  property  tax  law made by section three of this act shall be
    41  subject to the expiration and reversion of such  paragraph  pursuant  to
    42  section 4 of chapter 129 of the laws of 2014, as amended, when upon such
    43  date the provisions of section four of this act shall take effect.
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