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
________________________________________________________________________
127--A
2011-2012 Regular Sessions
IN ASSEMBLY(Prefiled)
January 5, 2011
___________
Introduced by M. of A. CROUCH -- Multi-Sponsored by -- M. of A. BURLING,
OAKS -- read once and referred to the Committee on Real Property Taxa-
tion -- recommitted to the Committee on Real Property Taxation in
accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
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6 not be rescinded solely because of the death of the older spouse so long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 blind and
16 visually handicapped stating that such individual is legally blind may
17 submit such certificate in lieu of a physician's certified statement.
18 The other requirements of this subdivision must still be met for the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00138-03-2
A. 127--A 2
1 enhanced exemption to be granted to a surviving spouse under this
2 subparagraph.
3 § 2. This act shall take effect immediately and shall apply to the
4 administration of the enhanced STAR exemption beginning with the
5 2012-2013 school year.
