Extends eligibility for tax exemption to the extent of any increase in assessed value of residential property resulting from the construction or reconstruction of such property for the purpose of providing living quarters for certain related senior or disabled relatives.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3416
SPONSOR: Cymbrowitz TITLE OF BILL: An act to amend the real property tax law, in relation
to assessment exemptions for living quarters for a parent or grandparent
PURPOSE:
The purpose of this bill is provide greater protection to the elderly
and achieve savings in State expenditures for the elderly by expanding
the scope of the property tax exemption for house alterations made for
the purpose of housing a senior or person with a disability.
SUMMARY OF PROVISIONS:
Section one of this bill amends subdivisions one and three of section
469 of the Real Property Tax Law to provide local governments with the
option to shield real property owners who make changes to their homes so
that they can house seniors or individuals with disabilities who are
related to the property owner from an increase in the assessed value of
their home due to these changes.
Section two of this bill adds a new subdivision 5-a to Real Property Tax
Law. This new subdivision defines the term "eligible person" to mean a
person who is at least 62 years of age or disabled that is within three
degrees of consanguinity or affinity with the property owner.
Section two of this bill provides that this act shall take effect imme-
diately.
EXISTING LAW:
The exemption provided in subdivisions one and three of section 469 of
the Real Property Tax Law is only available where the elderly individual
for whom accommodation is made is a parent or grandparent of the home-
owner claiming the exemption.
JUSTIFICATION:
This legislation expands the current Real Property Tax Law provisions
that provide local governments with the option to allow owners of resi-
dential property that is their principal place of residence to make
changes in order to house a senior citizen or a person with a disability
without experiencing an increase in the property's assessed value.
Current law limits this exemption to alterations made to house a parent
or grandparent. This bill would expand the class of eligible persons to
include certain relatives who are at least 62 years of age and persons
with disabilities. Expanding this exemption to great grandparents, aunts
and uncles, as well as related persons with disabilities, allows these
people to reside at home saving significant costs that would otherwise
be passed on to taxpayers if these individuals had to move into State
subsidized facilities.
LEGISLATIVE HISTORY:
2015-16 A.9333 Referred to real property taxation
S.1458A Referred to real property taxation - Golden
FISCAL IMPLICATIONS:
None to the State
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
3416
2017-2018 Regular Sessions
IN ASSEMBLY
January 27, 2017
___________
Introduced by M. of A. CYMBROWITZ -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to assessment
exemptions for living quarters for a parent or grandparent
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivisions 1 and 3 of section 469 of the real property
2 tax law, as added by chapter 377 of the laws of 2000, subdivision 1 as
3 further amended by subdivision (b) of section 1 of part W of chapter 56
4 of the laws of 2010, are amended to read as follows:
5 1. A county, city, town, village or school district acting through its
6 local legislative body is hereby authorized and empowered to adopt and
7 amend local laws, or resolutions in the case of school districts, to
8 provide for an exemption from taxation to the extent of any increase in
9 assessed value of residential property resulting from the construction
10 or reconstruction of such property for the purpose of providing living
11 quarters for a parent or grandparent, who is sixty-two years of age or
12 older, or another eligible person, as defined in subdivision five-a of
13 this section. Such exemption shall not exceed (a) the increase in
14 assessed value resulting from construction or reconstruction of such
15 property, or (b) twenty percent of the total assessed value of such
16 property as improved, or (c) twenty percent of the median sale price of
17 residential property as reported in the most recent sales statistical
18 summary published by the commissioner for the county in which the prop-
19 erty is located, whichever is less.
20 3. Such exemption shall be applicable only to construction or recon-
21 struction which occurred subsequent to the effective date of this
22 section and shall only apply during taxable years during which at least
23 one such parent [or], grandparent or eligible person maintains a primary
24 place of residence in such living quarters.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05062-01-7
A. 3416 2
1 § 2. Section 469 of the real property tax law is amended by adding a
2 new subdivision 5-a to read as follows:
3 5-a. For the purposes of this section, the term "eligible person"
4 shall be deemed to include an individual who is sixty-two years of age
5 or older, or a husband and wife, one of whom is sixty-two years of age
6 or older, or a person with a disability, provided that such person, or
7 in the case of a husband and wife, one spouse, is within three degrees
8 of consanguinity or three degrees of affinity with the property owner.
9 To qualify as a person with a disability for the purposes of this
10 section, an individual shall submit to the appropriate assessor proof
11 that he or she is currently receiving social security disability insur-
12 ance or supplemental security income benefits under the federal social
13 security act or disability pension or disability compensation benefits
14 provided by the United States department of veterans affairs or those
15 previously eligible by virtue of receiving disability benefits under the
16 supplemental security income program or the social security disability
17 program and currently receiving medical assistance benefits based on
18 determination of disability as provided in section three hundred sixty-
19 six of the social services law, or a certified statement from a physi-
20 cian licensed to practice in the state on a form prescribed and made
21 available by the commissioner which states that the individual has a
22 permanent physical impairment which substantially limits one or more of
23 such individual's major life activities, or a certificate from the state
24 commission for the blind and visually handicapped stating that such
25 individual is legally blind.
26 § 3. This act shall take effect immediately.
