•  Summary 
  •  
  •  Actions 
  •  
  •  Floor Votes 
  •  
  •  Memo 
  •  
  •  Text 

AB1327 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1327
 
                               2017-2018 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 11, 2017
                                       ___________
 
        Introduced  by  M. of A. ROSENTHAL, DINOWITZ, GOTTFRIED, PAULIN, COLTON,
          CUSICK, JAFFEE, KAVANAGH -- Multi-Sponsored  by  --  M.  of  A.  COOK,
          CYMBROWITZ,  HOOPER,  PERRY -- read once and referred to the Committee
          on Aging
 
        AN ACT to amend the real property tax law, in relation  to  providing  a
          rent increase exemption to persons with disabilities

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Paragraph b of subdivision 3 of section 467-b of  the  real
     2  property  tax law, as amended by section 1 of chapter 129 of the laws of
     3  2014, is amended to read as follows:
     4    b. (1) for a dwelling unit where the head of the  household  qualifies
     5  as  a  person  with  a  disability  pursuant to subdivision five of this
     6  section, no tax abatement shall be granted if the  combined  income  for
     7  all  members  of  the  household for the current income tax year exceeds
     8  fifty thousand dollars beginning July first, two thousand  fourteen,  as
     9  may be provided by the local law, ordinance or resolution adopted pursu-
    10  ant to this section[.]; or
    11    (2) (i) for a dwelling unit where the head of household qualifies as a
    12  person  with  a  disability due to receipt of cash supplemental security
    13  income pursuant to subdivision five of this section,  no  tax  abatement
    14  shall be granted if the combined income for all members of the household
    15  for  the  current income tax year exceeds the maximum income above which
    16  such head of household would not be eligible  to  receive  cash  supple-
    17  mental security income benefits under federal law during such tax year;
    18    (ii)  for  a  dwelling unit where the head of household qualifies as a
    19  person with a disability due to receipt of  social  security  disability
    20  insurance (SSDI) or medical assistance benefits based on a determination
    21  of  disability  as  provided  in  section three hundred sixty-six of the
    22  social services law pursuant to subdivision five of this section, no tax
    23  abatement shall be granted if the combined income for all members of the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07118-01-7

        A. 1327                             2
 
     1  household for the current income tax year exceeds  twenty-nine  thousand
     2  dollars;
     3    (iii) for a dwelling unit where the head of the household qualifies as
     4  a person with a disability due to receipt of disability pension or disa-
     5  bility compensation benefits provided by the United States department of
     6  veterans  affairs  pursuant  to subdivision five of this section, no tax
     7  abatement shall be granted if the combined income for all members of the
     8  household for the current income tax year  exceeds  the  maximum  income
     9  above  which such head of the household would not be eligible to receive
    10  such cash disability pension or disability compensation  benefits  under
    11  federal law during such tax year; and
    12    (iv) when the head of the household retires before the commencement of
    13  such  income tax year and the date of filing the application, the income
    14  for such year may be  adjusted  by  excluding  salary  or  earnings  and
    15  projecting  his  or her retirement income over the entire period of such
    16  year.
    17    Provided that a municipality shall not be  required  to  enact  a  new
    18  local  law,  ordinance,  or  resolution after public hearing pursuant to
    19  subdivision two of this section if such municipality has already enacted
    20  a local law, ordinance, or resolution pursuant  to  subdivision  two  of
    21  this  section  adopting the provisions of subparagraph one of this para-
    22  graph and the municipality chooses to  continue  utilizing  subparagraph
    23  one of this paragraph.
    24    § 2. Paragraph b of subdivision 3 of section 467-b of the real proper-
    25  ty  tax law, as amended by section 2 of chapter 129 of the laws of 2014,
    26  is amended to read as follows:
    27    b. (1) for a dwelling unit where the head of the  household  qualifies
    28  as  a  person  with  a  disability  pursuant to subdivision five of this
    29  section, no tax abatement shall be granted if the  combined  income  for
    30  all  members  of  the  household for the current income tax year exceeds
    31  fifty thousand dollars beginning July first, two thousand  fourteen,  as
    32  may be provided by the local law, ordinance or resolution adopted pursu-
    33  ant to this section[.]; or
    34    (2) (i) for a dwelling unit where the head of household qualifies as a
    35  person  with  a  disability due to receipt of cash supplemental security
    36  income pursuant to subdivision five of this section,  no  tax  abatement
    37  shall be granted if the combined income for all members of the household
    38  for  the  current income tax year exceeds the maximum income above which
    39  such head of household would not be eligible  to  receive  cash  supple-
    40  mental security income benefits under federal law during such tax year;
    41    (ii)  for  a  dwelling unit where the head of household qualifies as a
    42  person with a disability due to receipt of  social  security  disability
    43  insurance (SSDI) or medical assistance benefits based on a determination
    44  of  disability  as  provided  in  section three hundred sixty-six of the
    45  social services law pursuant to subdivision five of this section, no tax
    46  abatement shall be granted if the combined income for all members of the
    47  household for the current income tax year exceeds  twenty-nine  thousand
    48  dollars;
    49    (iii) for a dwelling unit where the head of the household qualifies as
    50  a person with a disability due to receipt of disability pension or disa-
    51  bility compensation benefits provided by the United States department of
    52  veterans  affairs  pursuant  to subdivision five of this section, no tax
    53  abatement shall be granted if the combined income for all members of the
    54  household for the current income tax year  exceeds  the  maximum  income
    55  above  which such head of the household would not be eligible to receive

        A. 1327                             3
 
     1  such cash disability pension or disability compensation  benefits  under
     2  federal law during such tax year; and
     3    (iv) when the head of the household retires before the commencement of
     4  such  income tax year and the date of filing the application, the income
     5  for such year may be  adjusted  by  excluding  salary  or  earnings  and
     6  projecting  his  or her retirement income over the entire period of such
     7  year.
     8    Provided that a municipality shall not be  required  to  enact  a  new
     9  local  law,  ordinance,  or  resolution after public hearing pursuant to
    10  subdivision two of this section if such municipality has already enacted
    11  a local law, ordinance, or resolution pursuant  to  subdivision  two  of
    12  this  section  adopting the provisions of subparagraph one of this para-
    13  graph and the municipality chooses to  continue  utilizing  subparagraph
    14  one of this paragraph.
    15    § 3. Paragraph b of subdivision 3 of section 467-b of the real proper-
    16  ty  tax law, as amended by section 2 of chapter 188 of the laws of 2005,
    17  is amended to read as follows:
    18    b. (1) for a dwelling unit where the head of the  household  qualifies
    19  as  a  person  with  a  disability  pursuant to subdivision five of this
    20  section, no tax abatement shall be granted if the  combined  income  for
    21  all members of the household for the current income tax year exceeds the
    22  maximum income at which such head of the household would not be eligible
    23  to  receive cash supplemental security income benefits under federal law
    24  during such tax year[.]; or
    25    (2)(i) for a dwelling unit where the head of household qualifies as  a
    26  person  with  a  disability due to receipt of cash supplemental security
    27  income pursuant to subdivision five of this section,  no  tax  abatement
    28  shall be granted if the combined income for all members of the household
    29  for  the  current income tax year exceeds the maximum income above which
    30  such head of household would not be eligible  to  receive  cash  supple-
    31  mental security income benefits under federal law during such tax year;
    32    (ii)  for  a  dwelling unit where the head of household qualifies as a
    33  person with a disability due to receipt of  social  security  disability
    34  insurance (SSDI) or medical assistance benefits based on a determination
    35  of  disability  as  provided  in  section three hundred sixty-six of the
    36  social services law pursuant to subdivision five of this section, no tax
    37  abatement shall be granted if the combined income for all members of the
    38  household for the current income tax year exceeds  twenty-nine  thousand
    39  dollars;
    40    (iii) for a dwelling unit where the head of the household qualifies as
    41  a person with a disability due to receipt of disability pension or disa-
    42  bility compensation benefits provided by the United States department of
    43  veterans  affairs  pursuant  to subdivision five of this section, no tax
    44  abatement shall be granted if the combined income for all members of the
    45  household for the current income tax year  exceeds  the  maximum  income
    46  above  which such head of the household would not be eligible to receive
    47  such cash disability pension or disability compensation  benefits  under
    48  federal law during such tax year; and
    49    (iv) when the head of the household retires before the commencement of
    50  such  income tax year and the date of filing the application, the income
    51  for such year may be  adjusted  by  excluding  salary  or  earnings  and
    52  projecting  his  or her retirement income over the entire period of such
    53  year.
    54    Provided that a municipality shall not be  required  to  enact  a  new
    55  local  law,  ordinance,  or  resolution after public hearing pursuant to
    56  subdivision two of this section if such municipality has already enacted

        A. 1327                             4

     1  a local law, ordinance, or resolution pursuant  to  subdivision  two  of
     2  this  section  adopting the provisions of subparagraph one of this para-
     3  graph and the municipality chooses to  continue  utilizing  subparagraph
     4  one of this paragraph.
     5    § 4. Paragraph m of subdivision 1 of section 467-c of the real proper-
     6  ty tax law, as amended by chapter 129 of the laws of 2014, is amended to
     7  read as follows:
     8    m.  (1)  "Person  with  a  disability"  means (i) an individual who is
     9  currently receiving  social  security  disability  insurance  (SSDI)  or
    10  supplemental  security  income  (SSI)  benefits under the federal social
    11  security act or disability pension or disability  compensation  benefits
    12  provided  by  the  United States department of veterans affairs or those
    13  previously eligible by virtue of receiving disability benefits under the
    14  supplemental security income program or the social  security  disability
    15  program  and  currently  receiving  medical assistance benefits based on
    16  determination of disability as provided in section three hundred  sixty-
    17  six of the social services law; and
    18    (ii)  whose  income for the current income tax year, together with the
    19  income of all members of such individual's household,  does  not  exceed
    20  fifty  thousand  dollars beginning July first, two thousand fourteen, as
    21  may be provided by local law.
    22    (2) If the governing board of a  municipality  further  adopts,  after
    23  public hearing, a local law, ordinance, or resolution:
    24    (i)  the  income for the current tax year, together with the income of
    25  all members of such individual's household, for an individual  currently
    26  receiving social security disability insurance (SSDI) or medical assist-
    27  ance  benefits  based  on  a  determination of disability as provided in
    28  section three hundred sixty-six of the social services law,  may  exceed
    29  the maximum income at which such individual would be eligible to receive
    30  cash supplemental security income benefits under federal law during such
    31  tax year, but may not exceed twenty-nine thousand dollars;
    32    (ii)  the  income  for  the current income tax year, together with the
    33  income of all members of such individual's household, for an  individual
    34  who is currently receiving disability pension or disability compensation
    35  benefits  provided  by the United States department of veterans affairs,
    36  may exceed the maximum income at which such individual would be eligible
    37  to receive cash supplemental security income benefits under federal  law
    38  during  such  tax  year,  but may not exceed the maximum income at which
    39  such individual would be eligible to receive cash disability pension  or
    40  disability compensation benefits under federal law during such tax year.
    41    § 5. Paragraph m of subdivision 1 of section 467-c of the real proper-
    42  ty  tax  law, as added by chapter 188 of the laws of 2005, is amended to
    43  read as follows:
    44    m. (1) "Person with a disability"  means  (i)  an  individual  who  is
    45  currently  receiving  social  security  disability  insurance  (SSDI) or
    46  supplemental security income (SSI) benefits  under  the  federal  social
    47  security  act  or disability pension or disability compensation benefits
    48  provided by the United States department of veterans  affairs  or  those
    49  previously eligible by virtue of receiving disability benefits under the
    50  supplemental  security  income program or the social security disability
    51  program and currently receiving medical  assistance  benefits  based  on
    52  determination  of disability as provided in section three hundred sixty-
    53  six of the social services law; and
    54    (ii) whose income for the current income tax year, together  with  the
    55  income  of  all  members of such individual's household, does not exceed
    56  the maximum income at which such individual would be eligible to receive

        A. 1327                             5

     1  cash supplemental security income benefits under federal law during such
     2  tax year.
     3    (2)  If  the  governing  board of a municipality further adopts, after
     4  public hearing, a local law, ordinance, or resolution:
     5    (i) the income for the current tax year, together with the  income  of
     6  all  members of such individual's household, for an individual currently
     7  receiving social security disability insurance (SSDI) or medical assist-
     8  ance benefits based on a determination  of  disability  as  provided  in
     9  section  three  hundred sixty-six of the social services law, may exceed
    10  the maximum income at which such individual would be eligible to receive
    11  cash supplemental security income benefits under federal law during such
    12  tax year, but may not exceed twenty-nine thousand dollars;
    13    (ii) the income for the current income tax  year,  together  with  the
    14  income  of all members of such individual's household, for an individual
    15  who is currently receiving disability pension or disability compensation
    16  benefits provided by the United States department of  veterans  affairs,
    17  may exceed the maximum income at which such individual would be eligible
    18  to  receive cash supplemental security income benefits under federal law
    19  during such tax year, but may not exceed the  maximum  income  at  which
    20  such  individual would be eligible to receive cash disability pension or
    21  disability compensation benefits under federal law during such tax year.
    22    § 6. This act shall take effect on the one hundred twentieth day after
    23  it shall have become a law provided, however, that:
    24    (a) the amendments to paragraph b of subdivision 3 of section 467-b of
    25  the real property tax law made by section  one  of  this  act  shall  be
    26  subject  to the expiration and reversion of such subdivision pursuant to
    27  section 17 of chapter 576 of the laws of 1974,  as  amended,  when  upon
    28  such  date  the provisions of section two of this act shall take effect;
    29  and
    30    (b) the amendments to paragraph b of subdivision 3 of section 467-b of
    31  the real property tax law made by section  two  of  this  act  shall  be
    32  subject  to the expiration and reversion of such subdivision pursuant to
    33  section 4 of chapter 129 of the laws of 2014, when upon  such  date  the
    34  provisions of section three of this act shall take effect; and
    35    (c) the amendments to paragraph m of subdivision 1 of section 467-c of
    36  the  real  property  tax  law  made by section four of this act shall be
    37  subject to the expiration and reversion of such subdivision pursuant  to
    38  section  4  of  chapter 129 of the laws of 2014, when upon such date the
    39  provisions of section five of this act shall take effect.
Go to top