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A10335 Summary:

BILL NOA10335
 
SAME ASSAME AS S08219
 
SPONSORMiller ML
 
COSPNSR
 
MLTSPNSR
 
Amd 459, RPT L
 
Permits special districts to adopt local laws providing for an exemption for improvements to residential real property for the purpose of facilitating accessibility of such property to a physically disabled owner.
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A10335 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A10335
 
SPONSOR: Miller ML
  TITLE OF BILL: An act to amend the real property tax law, in relation to permitting special districts to adopt a local law providing for an exemption for improvements to residential real property for the purpose of facilitating accessibility of such property to a physically disabled owner   PURPOSE OR GENERAL IDEA OF BILL: This amendment would expand the exemption of the current law, to include special district taxes. Some special districts that would be able to "opt in" include water districts, sanitation districts, library districts and fire districts, among others.   SUMMARY OF PROVISIONS: Section 459 of the real property tax law, as added by chapter 200 of the laws of 1983, subdivision 3 as further amended by subdivision (b) of section 1 of part W of chapter 56 of the laws of 2010, is amended to permit special districts to adopt local laws providing for an exemption for improvements to residential real property for facilitating accessi- bility of such property to a physically disabled or blind owner.   JUSTIFICATION: The cost of home renovations required to accommodate people with phys- ical challenges can be staggering. This exemption to include special district taxes so that families confronting renovation costs to make their homes more accessible can receive the maximum property tax relief possible, would be a tremendous help.   PRIOR LEGISLATIVE HISTORY: New Bill   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: Minimal impact to the State   EFFECTIVE DATE: This act shall take effect immediately.
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A10335 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          10335
 
                   IN ASSEMBLY
 
                                     April 10, 2018
                                       ___________
 
        Introduced  by  M.  of  A. M. L. MILLER -- read once and referred to the
          Committee on Real Property Taxation
 
        AN ACT to amend the real property tax law,  in  relation  to  permitting
          special  districts to adopt a local law providing for an exemption for
          improvements to residential real property for the purpose  of  facili-
          tating accessibility of such property to a physically disabled owner

          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 459 of  the  real  property
     2  tax  law,  as added by chapter 200 of the laws of 1983, subdivision 3 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.  After a public hearing, the governing body of a county, city, town
     6  [or], village, or special district may adopt a local  law  or  a  school
     7  district  may adopt a resolution, providing for an exemption pursuant to
     8  the provisions of this section. Such local law or resolution may provide
     9  that an improvement to any real property  used  solely  for  residential
    10  purposes  as  a  one, two or three family residence shall be exempt from
    11  taxation to the extent of any increase in  value  attributable  to  such
    12  improvement  if such improvement is used for the purpose of facilitating
    13  and accommodating the use and accessibility of such real property by (a)
    14  a resident owner of the real property who is physically disabled, or (b)
    15  a member of the resident owner's household who is  physically  disabled,
    16  if  such member resides in the real property.  A local law or resolution
    17  adopted pursuant to this section may provide that  the  exemption  shall
    18  apply  to  improvements  constructed prior to the effective date of such
    19  local law or resolution.
    20    3. Such exemption shall be granted only upon application by the  owner
    21  or  all of the owners of the real property on a form prescribed and made
    22  available by the commissioner. The applicant shall furnish such informa-
    23  tion as the commissioner shall require. The application shall  be  filed
    24  together with the appropriate certified statement of physical disability
    25  or certificate of blindness with the assessor of the appropriate county,
    26  city,  town  [or], village, or special district on or before the taxable
    27  status date of  such  county,  city,  town  [or],  village,  or  special
    28  district.
    29    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15299-01-8
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