Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.
STATE OF NEW YORK
________________________________________________________________________
2613--A
2017-2018 Regular Sessions
IN SENATE
January 13, 2017
___________
Introduced by Sens. LITTLE, ADDABBO, AKSHAR, AVELLA, MURPHY, RANZENHOF-
ER, RITCHIE, ROBACH -- read twice and ordered printed, and when print-
ed to be committed to the Committee on Aging -- recommitted to the
Committee on Aging in accordance with Senate Rule 6, sec. 8 -- commit-
tee discharged, bill amended, ordered reprinted as amended and recom-
mitted to said committee
AN ACT to amend the real property tax law, in relation to extending the
enhanced STAR exemption to the disabled surviving spouse of a previ-
ously qualifying individual
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (iii) of paragraph (a) of subdivision 4 of
2 section 425 of the real property tax law, as added by section 4 of part
3 A of chapter 405 of the laws of 1999, is amended to read as follows:
4 (iii) In the case of property owned by husband and wife, one of whom
5 is sixty-five years of age or over, the exemption, once granted, shall
6 not be rescinded solely because of the death of the older spouse so long
7 as the surviving spouse is at least sixty-two years of age or is phys-
8 ically disabled as of the date specified in this paragraph. To qualify
9 as physically disabled for the purposes of this subparagraph, an indi-
10 vidual shall submit to the assessor a certified statement from a physi-
11 cian licensed to practice in the state on a form prescribed and made
12 available by the commissioner which states that the individual has a
13 permanent physical impairment which substantially limits one or more of
14 such individual's major life activities, except that an individual who
15 has obtained a certificate from the state commission for the visually
16 handicapped stating that such individual is legally blind may submit
17 such certificate in lieu of a physician's certified statement. The other
18 requirements of this subdivision must still be met for the enhanced
19 exemption to be granted to a surviving spouse under this subparagraph.
20 § 2. This act shall take effect immediately and shall apply to the
21 administration of the enhanced STAR exemption beginning with the
22 2018-2019 school year.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00336-02-8
