A01113 Summary:

BILL NO    A01113 

SAME AS    SAME AS S00464

SPONSOR    Dinowitz (MS)

COSPNSR    Englebright, Zebrowski, Rivera, Jaffee

MLTSPNSR   Brennan, Colton, Farrell, Gottfried, Hooper, Titone

Amd SS467-b & 467-c, RPT L

Excludes expenditures for medical care not covered by insurance from the
definition of "income" for the purpose of a real property tax abatement for
rent-controlled and rent regulated property occupied by senior citizens.
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A01113 Actions:

BILL NO    A01113 

01/08/2015 referred to aging
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A01113 Votes:

There are no votes for this bill in this legislative session.
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A01113 Memo:

BILL NUMBER:A1113

TITLE OF BILL:  An act to amend the real property tax law, in relation
to excluding certain expenditures for medical care from the definition
of "income" for the purpose of a tax abatement for rent-controlled and
rent regulated property occupied by senior citizens

PURPOSE OR GENERAL IDEA OF BILL::  Excludes certain medical expenses
from the definition of "income" when determining eligibility for the
Senior Citizen Rent Increase Exemption Program.

SUMMARY OF SPECIFIC PROVISIONS::  Amends paragraph c of subdivision 1
of section 467-b of the real property tax law as amended by chapter
366 of the Laws of 1988, to exclude all medical and prescription drug
expenses not reimbursed or paid for by insurance, from the definition
of "income" for the purpose of determining eligibility for the Senior
Citizen Rent Increase Exemption (SCRIE) Program.

JUSTIFICATION::  For many senior citizens living on a fixed income,
medical treatment and prescription drug costs not covered by insurance
represents a financial burden that affects their standard of living.
With the cost of living constantly rising, it is important that new
and innovative approaches be explored in regard to providing
assistance to this population. It is the intent of this legislation to
provide such assistance by enabling more seniors to be eligible for
SCRIE.

PRIOR LEGISLATIVE HISTORY::  2013-14- A.428- Referred to Aging/S.18-
Advanced to Third Reading Cal.  2011-12- A.758- Referred to
Aging/S.500- Referred to Housing, Construction and Community
Development 2009-10 A.1800/S.2210- Veto #12, A.9516-Passed
Assembly/S.6685- Reported to Finance 2007-08- A.10045- Passed Assembly
2005-06- A.2242- Passed Assembly

FISCAL IMPLICATIONS:: To be determined. EFFECTIVE DATE:  This act
shall take effect immediately provided that the amendment to paragraph
c of subdivision 1 of section 467-b of the real property tax law made
by section 1 of this act shall not affect the expiration of certain
provisions contained therein as enacted by chapter 567 of the laws of
1974, as last extended.
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A01113 Text:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         1113

                              2015-2016 Regular Sessions

                                 I N  A S S E M B L Y

                                    January 8, 2015
                                      ___________

       Introduced  by M. of A. DINOWITZ, ENGLEBRIGHT, ZEBROWSKI, RIVERA, JAFFEE
         -- Multi-Sponsored by -- M. of A. BRENNAN, COLTON, FARRELL, GOTTFRIED,
         HOOPER, SCARBOROUGH, TITONE -- read once and referred to the Committee
         on Aging

       AN ACT to amend the real property tax  law,  in  relation  to  excluding
         certain  expenditures for medical care from the definition of "income"
         for the purpose of a tax abatement for rent-controlled and rent  regu-
         lated property occupied by senior citizens

         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:

    1    Section 1. Paragraph c of subdivision 1 of section 467-b of  the  real
    2  property  tax  law,  as  amended  by chapter 500 of the laws of 2001, is
    3  amended to read as follows:
    4    c. "Income" means income from  all  sources  after  deduction  of  all
    5  income  and  social  security  taxes  and  includes  social security and
    6  retirement benefits, supplemental security income and  additional  state
    7  payments,  public  assistance  benefits, interest, dividends, net rental
    8  income, salary or earnings, and net  income  from  self-employment,  but
    9  shall  not  include  gifts or inheritances, payments made to individuals
   10  because of their status as victims of Nazi persecution,  as  defined  in
   11  P.L.  103-286,  or increases in benefits accorded pursuant to the social
   12  security act or a public or private pension paid to any  member  of  the
   13  household which increase, in any given year, does not exceed the consum-
   14  er  price  index  (all  items  United States city average) for such year
   15  which take effect after the date of eligibility of head of the household
   16  receiving benefits hereunder whether received by the head of the  house-
   17  hold  or any other member of the household  AND ANY SUCH INCOME SHALL BE
   18  OFFSET BY ALL MEDICAL AND PRESCRIPTION DRUG EXPENSES ACTUALLY PAID WHICH
   19  WERE NOT REIMBURSED OR PAID FOR BY INSURANCE, IF THE GOVERNING BOARD  OF
   20  A MUNICIPALITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR
   21  RESOLUTION PROVIDING THEREFOR;

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD00015-01-5
       A. 1113                             2

    1    S 2. Paragraph f of subdivision 1 of section 467-c of the real proper-
    2  ty tax law, as amended by chapter 500 of the laws of 2001, is amended to
    3  read as follows:
    4    f.  "Income"  means income received by the eligible head of the house-
    5  hold combined with the income of all other members of the household from
    6  all sources after deduction of all income and social security taxes  and
    7  includes  without  limitation,  social security and retirement benefits,
    8  supplemental security  income  and  additional  state  payments,  public
    9  assistance  benefits, interest, dividends, net rental income, salary and
   10  earnings, and net income from self employment,  but  shall  not  include
   11  gifts  or  inheritances,  payments  made to individuals because of their
   12  status as victims of Nazi persecution as defined in  P.L.  103-286,  nor
   13  increases  in benefits accorded pursuant to the social security act or a
   14  public or private pension paid to any  member  of  the  household  which
   15  increase,  in  any  given year, does not exceed the consumer price index
   16  (all items United States city average) for such year which  take  effect
   17  after  the eligibility date of an eligible head of the household receiv-
   18  ing benefits hereunder whether received by  the  eligible  head  of  the
   19  household  or  any  other  member  of the household  AND ANY SUCH INCOME
   20  SHALL BE OFFSET BY ALL MEDICAL AND PRESCRIPTION DRUG  EXPENSES  ACTUALLY
   21  PAID  WHICH WERE NOT REIMBURSED OR PAID FOR BY INSURANCE, IF THE GOVERN-
   22  ING BOARD OF A MUNICIPALITY, AFTER A PUBLIC HEARING, ADOPTS A LOCAL LAW,
   23  ORDINANCE OR RESOLUTION PROVIDING THEREFOR.  When the eligible  head  of
   24  the  household  has  retired on or after the commencement of the taxable
   25  period and prior to the  date  of  making  an  application  for  a  rent
   26  increase  exemption  order/tax  abatement  certificate  pursuant to this
   27  section, such person's income shall be adjusted by excluding  salary  or
   28  earnings  and projecting such person's retirement income over the entire
   29  taxable period.
   30    S 3. This act shall take effect immediately, provided that the  amend-
   31  ment  to paragraph c of subdivision 1 of section 467-b of the real prop-
   32  erty tax law, made by section one of this  act,  shall  not  affect  the
   33  expiration of such section and shall be deemed to expire therewith.
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