Amd §§467-b, 467-c, 467 & 459-c, RPT L; amd Part U §5, Chap 55 of 2014; amd §4, Chap 129 of 2014
Provides for adjustment of the maximum income threshold for eligibility for the senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) by any increase in the consumer price index (CPI).
STATE OF NEW YORK
________________________________________________________________________
5344
2025-2026 Regular Sessions
IN ASSEMBLY
February 13, 2025
___________
Introduced by M. of A. GLICK -- read once and referred to the Committee
on Aging
AN ACT to amend the real property tax law, in relation to increasing the
combined household income limit for eligibility for a senior citizen
rent increase exemption (SCRIE), disability rent increase exemption
(DRIE), senior citizen homeowners' exemption (SCHE), and disabled
homeowners' exemption (DHE) on the basis of the consumer price index;
to amend part U of chapter 55 of the laws of 2014, amending the real
property tax law relating to the tax abatement and exemption for rent
regulated and rent controlled property occupied by senior citizens, in
relation to the effectiveness thereof; and to amend chapter 129 of the
laws of 2014, amending the real property tax law relating to the tax
abatement and exemption for rent regulated and rent controlled proper-
ty occupied by persons with disabilities, in relation to the effec-
tiveness thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraphs a and b of subdivision 3 of section 467-b of the
2 real property tax law, paragraph a as amended by section 1 of part U of
3 chapter 55 of the laws of 2014 and paragraph b as amended by chapter 129
4 of the laws of 2014, are amended to read as follows:
5 a. for a dwelling unit where the head of the household is a person
6 sixty-two years of age or older, no tax abatement shall be granted if
7 the combined income of all members of the household for the income tax
8 year immediately preceding the date of making application exceeds four
9 thousand dollars, or such other sum not more than twenty-five thousand
10 dollars beginning July first, two thousand five, twenty-six thousand
11 dollars beginning July first, two thousand six, twenty-seven thousand
12 dollars beginning July first, two thousand seven, twenty-eight thousand
13 dollars beginning July first, two thousand eight, twenty-nine thousand
14 dollars beginning July first, two thousand nine, [and] fifty thousand
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04145-07-5
A. 5344 2
1 dollars beginning July first, two thousand fourteen, and sixty-seven
2 thousand dollars beginning July first, two thousand twenty-five, as may
3 be provided by the local law, ordinance or resolution adopted pursuant
4 to this section, provided that when the head of the household retires
5 before the commencement of such income tax year and the date of filing
6 the application, the income for such year may be adjusted by excluding
7 salary or earnings and projecting [his or her] such head of household's
8 retirement income over the entire period of such year. The maximum
9 income threshold provided for herein shall be increased by order of the
10 commissioner of the state division of housing and community renewal to
11 reflect any increase in the consumer price index for all urban consumers
12 for all items as published by the United States bureau of labor statis-
13 tics for the region in which the housing accommodation is located, as
14 established for the most recent preceding calendar year as shall be
15 published by the division of housing and community renewal no later than
16 the first of July in any given year, provided that for New York city and
17 any municipality that adopts a local law, ordinance or resolution
18 providing for the abatement of taxes pursuant to this section in the
19 counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and
20 Westchester, such consumer price index shall be the New York-Newark-Jer-
21 sey City, NY-NJ-PA consumer price index (CPI-U), and provided further
22 that for any other municipality that adopts a local law, ordinance or
23 resolution providing for the abatement of taxes pursuant to this
24 section, such consumer price index shall be the Northeast Region consum-
25 er price index.
26 b. for a dwelling unit where the head of the household qualifies as a
27 person with a disability pursuant to subdivision five of this section,
28 no tax abatement shall be granted if the combined income for all members
29 of the household for the current income tax year exceeds [fifty] sixty-
30 seven thousand dollars beginning July first, two thousand [fourteen]
31 twenty-five, as may be provided by the local law, ordinance or resol-
32 ution adopted pursuant to this section. The maximum income threshold
33 provided for herein shall be increased by order of the commissioner of
34 the state division of housing and community renewal to reflect any
35 increase in the consumer price index for all urban consumers for all
36 items as published by the United States bureau of labor statistics for
37 the region in which the housing accommodation is located, as established
38 for the most recent preceding calendar year as shall be published by the
39 division of housing and community renewal no later than the first of
40 July in any given year, provided that for New York city and any munici-
41 pality that adopts a local law, ordinance or resolution providing for
42 the abatement of taxes pursuant to this section in the counties of
43 Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester,
44 such consumer price index shall be the New York-Newark-Jersey City,
45 NY-NJ-PA consumer price index (CPI-U), and provided further that for any
46 other municipality that adopts a local law, ordinance or resolution
47 providing for the abatement of taxes pursuant to this section, such
48 consumer price index shall be the Northeast Region consumer price index.
49 § 2. Paragraphs d and m of subdivision 1 of section 467-c of the real
50 property tax law, paragraph d as separately amended by chapters 188 and
51 205 of the laws of 2005, subparagraph 1 of paragraph d as amended by
52 section 2 of part U of chapter 55 of the laws of 2014 and paragraph m as
53 amended by chapter 129 of the laws of 2014, are amended to read as
54 follows:
55 d. "Eligible head of the household" means (1) a person or [his or her]
56 such person's spouse who is sixty-two years of age or older and is enti-
A. 5344 3
1 tled to the possession or to the use and occupancy of a dwelling unit,
2 provided, however, with respect to a dwelling which was subject to a
3 mortgage insured or initially insured by the federal government pursuant
4 to section two hundred thirteen of the National Housing Act, as amended
5 "eligible head of the household" shall be limited to that person or [his
6 or her] such person's spouse who was entitled to possession or the use
7 and occupancy of such dwelling unit at the time of termination of such
8 mortgage, and whose income when combined with the income of all other
9 members of the household, does not exceed six thousand five hundred
10 dollars for the taxable period, or such other sum not less than sixty-
11 five hundred dollars nor more than twenty-five thousand dollars begin-
12 ning July first, two thousand five, twenty-six thousand dollars begin-
13 ning July first, two thousand six, twenty-seven thousand dollars
14 beginning July first, two thousand seven, twenty-eight thousand dollars
15 beginning July first, two thousand eight, twenty-nine thousand dollars
16 beginning July first, two thousand nine, [and] fifty thousand dollars
17 beginning July first, two thousand fourteen, and sixty-seven thousand
18 dollars beginning July first, two thousand twenty-five, as may be
19 provided by local law; or (2) a person with a disability as defined in
20 this subdivision. The maximum income threshold provided for herein
21 shall be increased by order of the commissioner of the state division of
22 housing and community renewal to reflect any increase in the consumer
23 price index for all urban consumers for all items as published by the
24 United States bureau of labor statistics for the region in which the
25 housing accommodation is located, as established for the most recent
26 preceding calendar year as shall be published by the division of housing
27 and community renewal no later than the first of July in any given year,
28 provided that for New York city and any municipality that adopts a local
29 law, ordinance or resolution providing for the abatement of taxes pursu-
30 ant to this section in the counties of Dutchess, Nassau, Orange, Putnam,
31 Rockland, Suffolk, and Westchester, such consumer price index shall be
32 the New York-Newark-Jersey City, NY-NJ-PA consumer price index (CPI-U),
33 and provided further that for any other municipality that adopts a local
34 law, ordinance or resolution providing for the abatement of taxes pursu-
35 ant to this section, such consumer price index shall be the Northeast
36 Region consumer price index.
37 m. "Person with a disability" means an individual who is currently
38 receiving social security disability insurance (SSDI) or supplemental
39 security income (SSI) benefits under the federal social security act or
40 disability pension or disability compensation benefits provided by the
41 United States department of veterans affairs or those previously eligi-
42 ble by virtue of receiving disability benefits under the supplemental
43 security income program or the social security disability program and
44 currently receiving medical assistance benefits based on determination
45 of disability as provided in section three hundred sixty-six of the
46 social services law and whose income for the current income tax year,
47 together with the income of all members of such individual's household,
48 does not exceed [fifty] sixty-seven thousand dollars beginning July
49 first, two thousand [fourteen] twenty-five, as may be provided by local
50 law. The maximum income threshold provided for herein shall be
51 increased by order of the commissioner of the state division of housing
52 and community renewal to reflect any increase in the consumer price
53 index for all urban consumers for all items as published by the United
54 States bureau of labor statistics for the region in which the housing
55 accommodation is located, as established for the most recent preceding
56 calendar year as shall be published by the division of housing and
A. 5344 4
1 community renewal no later than the first of July in any given year,
2 provided that for New York city and any municipality that adopts a local
3 law, ordinance or resolution providing for the abatement of taxes pursu-
4 ant to this section in the counties of Dutchess, Nassau, Orange, Putnam,
5 Rockland, Suffolk, and Westchester, such consumer price index shall be
6 the New York-Newark-Jersey City, NY-NJ-PA consumer price index (CPI-U),
7 and provided further that for any other municipality that adopts a local
8 law, ordinance or resolution providing for the abatement of taxes pursu-
9 ant to this section, such consumer price index shall be the Northeast
10 Region consumer price index.
11 § 3. Subparagraph (i) of paragraph (a) of subdivision 3 of section 467
12 of the real property tax law, as amended by section 2 of part K of chap-
13 ter 59 of the laws of 2023, is amended to read as follows:
14 (i) if the income of the owner or the combined income of the owners of
15 the property for the applicable income tax year exceeds the sum of three
16 thousand dollars, or such other sum not less than three thousand dollars
17 nor more than [fifty] sixty-seven thousand dollars beginning July first,
18 two thousand twenty-five, as may be provided by the local law, ordinance
19 or resolution adopted pursuant to this section. The maximum income
20 threshold provided for herein shall be increased by order of the commis-
21 sioner to reflect any increase in the consumer price index for all urban
22 consumers for all items as published by the United States bureau of
23 labor statistics for the region in which the housing accommodation is
24 located, as established for the most recent preceding calendar year as
25 shall be published by the division of housing and community renewal no
26 later than the first of July in any given year, provided that for New
27 York city and any municipality that adopts a local law, ordinance or
28 resolution providing for the abatement of taxes pursuant to this section
29 in the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk,
30 and Westchester, such consumer price index shall be the New York-Ne-
31 wark-Jersey City, NY-NJ-PA consumer price index (CPI-U), and provided
32 further that for any other municipality that adopts a local law, ordi-
33 nance or resolution providing for the abatement of taxes pursuant to
34 this section, such consumer price index shall be the Northeast Region
35 consumer price index.
36 § 4. Subparagraph (i) of paragraph (a) of subdivision 5 of section
37 459-c of the real property tax law, as amended by section 8 of part K of
38 chapter 59 of the laws of 2023, is amended to read as follows:
39 (i) if the income of the owner or the combined income of the owners of
40 the property for the applicable income tax year exceeds the sum of three
41 thousand dollars, or such other sum not less than three thousand dollars
42 nor more than [fifty] sixty-seven thousand dollars beginning July first,
43 two thousand twenty-five, as may be provided by the local law or resol-
44 ution adopted pursuant to this section. The maximum income threshold
45 provided for herein shall be increased by order of the commissioner to
46 reflect any increase in the consumer price index for all urban consumers
47 for all items as published by the United States bureau of labor statis-
48 tics for the region in which the housing accommodation is located, as
49 established for the most recent preceding calendar year as shall be
50 published by the division of housing and community renewal no later than
51 the first of July in any given year, provided that for New York city and
52 any municipality that adopts a local law, ordinance or resolution
53 providing for the abatement of taxes pursuant to this section in the
54 counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and
55 Westchester, such consumer price index shall be the New York-Newark-Jer-
56 sey City, NY-NJ-PA consumer price index (CPI-U), and provided further
A. 5344 5
1 that for any other municipality that adopts a local law, ordinance or
2 resolution providing for the abatement of taxes pursuant to this
3 section, such consumer price index shall be the Northeast Region consum-
4 er price index.
5 § 5. Section 4 of part U of chapter 55 of the laws of 2014, amending
6 the real property tax law relating to the tax abatement and exemption
7 for rent regulated and rent controlled property occupied by senior citi-
8 zens, as amended by chapter 144 of the laws of 2024, is amended to read
9 as follows:
10 § 4. This act shall take effect July 1, 2014[, and sections one and
11 two of this act shall expire and be deemed repealed June 30, 2026;
12 provided that the amendment to section 467-b of the real property tax
13 law made by section one of this act shall not affect the expiration of
14 such section and shall be deemed to expire therewith].
15 § 6. Section 4 of chapter 129 of the laws of 2014, amending the real
16 property tax law relating to the tax abatement and exemption for rent
17 regulated and rent controlled property occupied by persons with disabil-
18 ities, as amended by chapter 144 of the laws of 2024, is amended to read
19 as follows:
20 § 4. This act shall take effect July 1, 2014 [provided, however, that:
21 (a) the amendments to paragraph b of subdivision 3 of section 467-b of
22 the real property tax law made by section one of this act shall be
23 subject to the expiration and reversion of such subdivision pursuant to
24 section 17 of chapter 576 of the laws of 1974, as amended, when upon
25 such date the provisions of section two of this act shall take effect;
26 and
27 (b) nothing contained in this act shall be construed so as to extend
28 the provisions of this act beyond June 30, 2026, when upon such date
29 this act shall expire and the provisions contained in this act shall be
30 deemed repealed].
31 § 7. This act shall take effect immediately.
