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A09948 Summary:

BILL NOA09948
 
SAME ASSAME AS S08903
 
SPONSOREachus
 
COSPNSRSeawright, Stern, Colton, Flood, Giglio JA, Walsh
 
MLTSPNSR
 
Amd 459-c, RPT L
 
Adds a person with a disability who has their primary residence in a special needs trust, or a property owner who has a tenant with a disability whose lease provides them with a life interest in the property as long as the tenant remains in residence as eligible for a real property tax exemption pursuant to section 459-c of the real property tax law.
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A09948 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A9948
 
SPONSOR: Eachus
  TITLE OF BILL: An act to amend the real property tax law, in relation to certain real property tax exemptions to include additional eligibility for people with disabilities   PURPOSE OR GENERAL IDEA OF BILL: The purpose of the bill is to expand accessibility to partial real prop- erty tax exemptions for persons with disabilities.   SUMMARY OF PROVISIONS: Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real property tax law, as amended by section 7 of part K of chapter 59 of the 3 laws of 2023, is amended to expand the eligibility criteria to receive a partial real property tax exemption for persons. with disabilities by including persons whose primary residence is in a special needs trust, and real property owners who have a tenant with a disability whose lease provides them with a life interest in the property, as long as the tenant remains in residence. Section 2. Establishes the enacting clause.   JUSTIFICATION: Currently, the real property tax law includes a real property tax exemption for persons with disabilities but excludes real property held in special needs trusts, or real property owners who have a tenant with a disability whose lease provides them with a life interest in the prop- erty. This leaves the disabled population, a large portion of which are on a fixed income, with fewer housing options in an already competitive housing market. This bill would support home ownership for persons with disabilities, keeping them in the homes and communities they were raised in. Group homes often become the default resource and while they provide critical services, many are overwhelmed by demand. Availability may fall outside of the community the individual is familiar with or the facility may be located far from family. Extending the existing partial tax exemption for disabled persons will allow them to remain close to their support network, provide financial relief, and promote independence. This bill aims to provide the disabled population with greater access to an enhanced quality of life.   PRIOR LEGISLATIVE HISTORY: New bill.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: To be determined.   EFFECTIVE DATE: This act shall take effect immediately.
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A09948 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          9948
 
                   IN ASSEMBLY
 
                                     April 26, 2024
                                       ___________
 
        Introduced by M. of A. EACHUS -- read once and referred to the Committee
          on Real Property Taxation
 
        AN  ACT  to amend the real property tax law, in relation to certain real
          property tax exemptions to include additional eligibility  for  people
          with disabilities
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
     2  property tax law, as amended by section 7 of part K of chapter 59 of the
     3  laws of 2023, is amended to read as follows:
     4    (a) Real property owned by one or more persons with  disabilities,  or
     5  real  property  owned  by  a  married  person or a married couple, or by
     6  siblings, at least one of whom has a disability,  or  a  person  with  a
     7  disability  who has their primary residence in a special needs trust, or
     8  a property owner who has a tenant with a disability whose lease provides
     9  them with a life interest in the property as long as the tenant  remains
    10  in  residence,  or  real  property owned by one or more persons, some of
    11  whom qualify under this section and the others  of  whom  qualify  under
    12  section  four  hundred  sixty-seven  of this title, and whose income, as
    13  hereafter defined, is limited by reason of  such  disability,  shall  be
    14  exempt  from  payments in lieu of taxes (PILOT) to the battery city park
    15  authority or from taxation by any municipal corporation in which located
    16  to the extent of fifty per centum of the assessed valuation  thereof  as
    17  hereinafter  provided.  After a public hearing, the governing board of a
    18  county, city, town or village  may  adopt  a  local  law  and  a  school
    19  district,  other  than a school district subject to article fifty-two of
    20  the education law, may adopt a resolution to grant the exemption author-
    21  ized pursuant to this section.
    22    § 2. This act shall take effect immediately.
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14775-01-4
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