Establishes a real property tax exemption for persons eighty years of age or over; provides that such exemption shall be phased in over a ten year period whereby ten percent of the assessed valuation is exempt per year for ten years, at which time one hundred percent of such property shall be exempt.
STATE OF NEW YORK
________________________________________________________________________
2137
2019-2020 Regular Sessions
IN ASSEMBLY
January 22, 2019
___________
Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the
Committee on Aging
AN ACT to amend the real property tax law, in relation to establishing a
real property tax exemption for persons eighty years of age or over
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 465 to read as follows:
3 § 465. Persons eighty years of age or over. 1. (a) Real property owned
4 by one or more persons, each of whom is eighty years of age or over, or
5 real property owned by husband and wife, one of whom is eighty years of
6 age or over, shall be exempt from taxation by any municipal corporation
7 in which located to the extent provided pursuant to paragraph (b) of
8 this subdivision, provided the governing board of such municipality,
9 after public hearing, adopts a local law, ordinance or resolution
10 providing therefor.
11 (b) The exemption provided by this section shall be calculated as
12 follows:
13 (i) for assessment rolls prepared on the basis of taxable status dates
14 occurring during the year two thousand twenty, ten percent of the
15 assessed valuation;
16 (ii) for assessment rolls prepared on the basis of taxable status
17 dates occurring during the year two thousand twenty-one, twenty percent
18 of the assessed valuation;
19 (iii) for assessment rolls prepared on the basis of taxable status
20 dates occurring during the year two thousand twenty-two, thirty percent
21 of the assessed valuation;
22 (iv) for assessment rolls prepared on the basis of taxable status
23 dates occurring during the year two thousand twenty-three, forty percent
24 of the assessed valuation;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05058-01-9
A. 2137 2
1 (v) for assessment rolls prepared on the basis of taxable status dates
2 occurring during the year two thousand twenty-four, fifty percent of the
3 assessed valuation;
4 (vi) for assessment rolls prepared on the basis of taxable status
5 dates occurring during the year two thousand twenty-five, sixty percent
6 of the assessed valuation;
7 (vii) for assessment rolls prepared on the basis of taxable status
8 dates occurring during the year two thousand twenty-six, seventy percent
9 of the assessed valuation;
10 (viii) for assessment rolls prepared on the basis of taxable status
11 dates occurring during the year two thousand twenty-seven, eighty
12 percent of the assessed valuation;
13 (ix) for assessment rolls prepared on the basis of taxable status
14 dates occurring during the year two thousand twenty-eight, ninety
15 percent of the assessed valuation; and
16 (x) for assessment rolls prepared on the basis of taxable status dates
17 occurring during the year two thousand twenty-nine, one hundred percent
18 of the assessed valuation.
19 (c) Any exemption provided by this section shall be computed after all
20 other partial exemptions allowed by law have been subtracted from the
21 total amount assessed.
22 (d) The real property tax exemption on real property owned by husband
23 and wife, one of whom is eighty years of age or over, once granted,
24 shall not be rescinded by any municipal corporation solely because of
25 the death of the older spouse so long as the surviving spouse is at
26 least seventy years of age.
27 2. Exemption from taxation for school purposes shall not be granted
28 in the case of real property where a child resides if such child attends
29 a public school of elementary or secondary education.
30 3. No exemption shall be granted:
31 (a) unless the owner shall have held an exemption under this section
32 for his previous residence or unless the title of the property shall
33 have been vested in the owner or one of the owners of the property for
34 at least twelve consecutive months prior to the date of making applica-
35 tion for exemption, provided, however, that in the event of the death of
36 either a husband or wife in whose name title of the property shall have
37 been vested at the time of death and then becomes vested solely in the
38 survivor by virtue of devise by or descent from the deceased husband or
39 wife, the time of ownership of the property by the deceased husband or
40 wife shall be deemed also a time of ownership by the survivor and such
41 ownership shall be deemed continuous for the purposes of computing such
42 period of twelve consecutive months. In the event of a transfer by
43 either a husband or wife to the other spouse of all or part of the title
44 to the property, the time of ownership of the property by the transferor
45 spouse shall be deemed also a time of ownership by the transferee spouse
46 and such ownership shall be deemed continuous for the purposes of
47 computing such period of twelve consecutive months. Where property of
48 the owner or owners has been acquired to replace property formerly owned
49 by such owner or owners and taken by eminent domain or other involuntary
50 proceeding, except a tax sale, the period of ownership of the former
51 property shall be combined with the period of ownership of the property
52 for which application is made for exemption and such periods of owner-
53 ship shall be deemed to be consecutive for purposes of this section.
54 Where a residence is sold and replaced with another within one year and
55 both residences are within the state, the period of ownership of both
56 properties shall be deemed consecutive for purposes of the exemption
A. 2137 3
1 from taxation by a municipality within the state granting such
2 exemption. Where the owner or owners transfer title to property which as
3 of the date of transfer was exempt from taxation under the provisions of
4 this section, the reacquisition of title by such owner or owners within
5 nine months of the date of transfer shall be deemed to satisfy the
6 requirement of this paragraph that the title of the property shall have
7 been vested in the owner or one of the owners for such period of twelve
8 consecutive months. Where, upon or subsequent to the death of an owner
9 or owners, title to property which as of the date of such death was
10 exempt from taxation under such provisions, becomes vested, by virtue of
11 devise or descent from the deceased owner or owners, or by transfer by
12 any other means within nine months after such death, solely in a person
13 or persons who, at the time of such death, maintained such property as a
14 primary residence, the requirement of this paragraph that the title of
15 the property shall have been vested in the owner or one of the owners
16 for such period of twelve consecutive months shall be deemed satisfied;
17 (b) unless the property is used exclusively for residential purposes,
18 provided, however, that in the event any portion of such property is not
19 so used exclusively for residential purposes but is used for other
20 purposes, such portion shall be subject to taxation and the remaining
21 portion only shall be entitled to the exemption provided by this
22 section;
23 (c) unless the real property is the legal residence of and is occupied
24 in whole or in part by the owner or by all of the owners of the proper-
25 ty: except where, (i) an owner is absent from the residence while
26 receiving health-related care as an inpatient of a residential health
27 care facility, as defined in section twenty-eight hundred one of the
28 public health law, provided that any income accruing to that person
29 shall only be income only to the extent that it exceeds the amount paid
30 by such owner, spouse, or co-owner for care in the facility, and
31 provided further, that during such confinement such property is not
32 occupied by other than the spouse or co-owner of such owner; or, (ii)
33 the real property is owned by a husband and/or wife, or an ex-husband
34 and/or an ex-wife, and either is absent from the residence due to
35 divorce, legal separation or abandonment and all other provisions of
36 this section are met provided that where an exemption was previously
37 granted when both resided on the property, then the person remaining on
38 the real property shall be seventy years of age or over.
39 4. (a) For the purposes of this section, title to that portion of real
40 property owned by a cooperative apartment corporation in which a
41 tenant-stockholder of such corporation resides and which is represented
42 by his share or shares of stock in such corporation as determined by its
43 or their proportional relationship to the total outstanding stock of the
44 corporation, including that owned by the corporation, shall be deemed to
45 be vested in such tenant-stockholder.
46 (b) That proportion of the assessment of such real property owned by a
47 cooperative apartment corporation determined by the relationship of such
48 real property vested in such tenant-stockholder to such entire parcel
49 and the buildings thereon owned by such cooperative apartment corpo-
50 ration in which such tenant-stockholder resides shall be subject to
51 exemption from taxation pursuant to this section and any exemption so
52 granted shall be credited by the appropriate taxing authority against
53 the assessed valuation of such real property; the reduction in real
54 property taxes realized thereby shall be credited by the cooperative
55 apartment corporation against the amount of such taxes otherwise payable
56 by or chargeable to such tenant-stockholder.
A. 2137 4
1 (c) Real property may be exempt from taxation pursuant to this subdi-
2 vision by a municipality in which such property is located only if the
3 governing board of such municipality, after public hearing, adopts a
4 local law, ordinance or resolution providing therefor.
5 Notwithstanding any provision of law to the contrary, any local law,
6 ordinance or resolution adopted pursuant to this paragraph may provide,
7 or be amended to provide, that a tenant-stockholder who resides in a
8 dwelling which is subject to the provisions of either article two, four,
9 five or eleven of the private housing finance law and who is eligible
10 for a rent increase exemption pursuant to section four hundred sixty-
11 seven-c of this title shall not be eligible for an exemption pursuant to
12 this subdivision and that a tenant-stockholder who resides in a dwelling
13 which is subject to the provisions of either article two, four, five or
14 eleven of the private housing finance law and who is not eligible for a
15 rent increase exemption pursuant to section four hundred sixty-seven-c
16 of this title but who meets the requirements for eligibility for an
17 exemption pursuant to this section shall be eligible for such exemption
18 provided that such exemption shall be in an amount determined by multi-
19 plying the exemption otherwise allowable pursuant to this section by a
20 fraction having a numerator equal to the amount of real property taxes
21 or payments in lieu of taxes that were paid with respect to such dwell-
22 ing and a denominator equal to the full amount of real property taxes
23 that would have been owed with respect to such dwelling had it not been
24 granted an exemption or abatement of real property taxes pursuant to any
25 provision of law, provided, however, that any reduction in real property
26 taxes received with respect to such dwelling pursuant to this section or
27 section four hundred sixty-seven-c of this title shall not be considered
28 in calculating such numerator. Any such local law, ordinance or resol-
29 ution that so provides, or is amended to so provide, shall also provide
30 that a tenant-stockholder who resides in a dwelling which was or contin-
31 ues to be subject to a mortgage insured or initially insured by the
32 federal government pursuant to section two hundred thirteen of the
33 National Housing Act, as amended, and who is eligible for both a rent
34 increase exemption pursuant to section four hundred sixty-seven-c of
35 this title and an exemption pursuant to this subdivision, may apply for
36 and receive either a rent increase exemption pursuant to section four
37 hundred sixty-seven-c of this title or an exemption pursuant to this
38 subdivision, but not both.
39 5. Every municipal corporation in which such real property is located
40 shall notify, or cause to be notified, each person owning residential
41 real property in such municipal corporation of the provisions of this
42 section. The provisions of this subdivision may be met by a notice or
43 legend sent on or with each tax bill to such persons reading "You may be
44 eligible for tax exemptions for persons eighty years of age or over.
45 Such persons have until month.........., day......., year......, to
46 apply for such exemptions. For information please call or write....,"
47 followed by the name, telephone number and/or address of a person or
48 department selected by the municipal corporation to explain the
49 provisions of this section. Each cooperative apartment corporation shall
50 notify each tenant-stockholder thereof in residence of such provisions
51 as set forth in this subdivision. Failure to notify, or cause to be
52 notified any person who is in fact, eligible to receive the exemption
53 provided by this section or the failure of such person to receive the
54 same shall not prevent the levy, collection and enforcement of the
55 payment of the taxes on property owned by such person.
A. 2137 5
1 6. Application for such exemption shall be made by the owner, or all
2 of the owners of the property, on forms prescribed by the commission to
3 be furnished by the appropriate assessing authority and shall furnish
4 the information and be executed in the manner required or prescribed in
5 such forms, and shall be filed in such assessor's office on or before
6 the appropriate taxable status date. Notwithstanding any other provision
7 of law, at the option of the municipal corporation, any person otherwise
8 qualifying under this section shall not be denied the exemption under
9 this section if he becomes eighty years of age after the appropriate
10 taxable status date and on or before December thirty-first of the same
11 year.
12 7. Any local law or ordinance adopted pursuant to paragraph (a) of
13 subdivision one of this section may be amended, or a local law or ordi-
14 nance may be adopted to provide, notwithstanding subdivision five of
15 this section, that an application for such exemption may be filed with
16 the assessor after the appropriate taxable status date but not later
17 than the last date on which a petition with respect to complaints of
18 assessment may be filed, where failure to file a timely application
19 resulted from: (a) a death of the applicant's spouse, child, parent,
20 brother or sister; or (b) an illness of the applicant or of the appli-
21 cant's spouse, child, parent, brother or sister, which actually prevents
22 the applicant from filing on a timely basis, as certified by a licensed
23 physician. The assessor shall approve or deny such application as if it
24 had been filed on or before the taxable status date.
25 8. Notwithstanding the provisions of this section or any other
26 provision of law, a county with an annual taxable status date of January
27 first or January second and with a population of one million or more,
28 may, at its option and by amendment or adoption of a local law or ordi-
29 nance, authorize its assessor to accept applications for the exemption
30 from real property taxes authorized pursuant to this section on a date
31 later than such county's statutory deadline date for receiving applica-
32 tions for such exemption. Any application filed later than such statuto-
33 ry deadline date which is in compliance with such local law or ordinance
34 amended or adopted pursuant to this subdivision and which meets all
35 other necessary requirements for granting the exemption authorized by
36 this section shall be deemed to have been timely filed prior to such
37 statutory deadline date, and any individual or individuals for whom such
38 an application has been filed shall be granted such exemption and shall
39 receive such exemption on the assessment rolls prepared for such county
40 on the basis of the taxable status date immediately preceding the date
41 such application was filed.
42 9. Notwithstanding the provisions of this section or any other
43 provision of law, in a city having a population of one million or more,
44 applications for the exemption authorized pursuant to this section shall
45 be considered timely filed if they are filed on or before the fifteenth
46 day of March of the appropriate year.
47 10. (a) The exemption granted pursuant to this section shall remain in
48 effect until discontinued in the manner provided in this section.
49 (b) The assessor shall discontinue any exemption granted pursuant to
50 this section if it appears that: (i) the property may not be the primary
51 residence of the owner or owners who applied for the exemption, (ii)
52 title to the property has been transferred to a new owner or owners, or
53 (iii) the property otherwise may no longer be eligible for the
54 exemption.
55 (c) Upon determining that an exemption granted pursuant to this
56 section should be discontinued, the assessor shall mail a notice so
A. 2137 6
1 stating to the owner or owners thereof at the time and in the manner
2 provided by section five hundred ten of this chapter. Such owner or
3 owners shall be entitled to seek administrative and judicial review of
4 such action in the manner provided by law, provided, that the burden
5 shall be on such owner or owners to establish eligibility for the
6 exemption.
7 11. Any conviction of having made any wilful false statement in the
8 application for such exemption, shall be punishable by a fine of not
9 more than one hundred dollars and shall disqualify the applicant or
10 applicants from further exemption for a period of five years.
11 12. Notwithstanding any other provision of law to the contrary, the
12 provisions of this section shall apply to real property in which a
13 person or persons hold a legal life estate or which is held in trust
14 solely for the benefit of a person or persons if such person or persons
15 would otherwise be eligible for a real property tax exemption, pursuant
16 to subdivision one of this section, were such person or persons the
17 owner or owners of such real property.
18 § 2. This act shall take effect immediately.