Provides for annual adjustment by the commissioner of housing and community renewal of the maximum income threshold for eligibility for the senior citizens' rent increase exemption (SCRIE) and for the municipal property tax abatement for rent-controlled and rent regulated property occupied by senior citizens by any increase in the consumer price index (CPI); raises eligibility of income level to $30,000; excludes from the definition of "income" the out of pocket expenses for all medical and prescription drugs not reimbursed or paid for by insurance in determining eligibility for the real property tax exemption relating to the senior citizen rent increase exemption; provides such additional exclusions from income and the indexing are at local option.
STATE OF NEW YORK
________________________________________________________________________
2257
2013-2014 Regular Sessions
IN ASSEMBLY(Prefiled)
January 9, 2013
___________
Introduced by M. of A. QUART, GOLDFEDER, GIBSON, GOTTFRIED, SIMANOWITZ,
BOYLAND, COLTON, CASTRO, SCARBOROUGH, JAFFEE, WEPRIN, HOOPER --
Multi-Sponsored by -- M. of A. GLICK, ORTIZ -- read once and referred
to the Committee on Aging
AN ACT to amend the real property tax law, in relation to increasing the
allowable maximum income of persons occupying rental units otherwise
eligible for tax abatement in certain cases, increasing the combined
household income limit for eligibility for a senior citizen rent
increase exemption (SCRIE) and for a municipal property tax abatement
for rent-controlled and rent regulated property occupied by senior
citizens on the basis of the consumer price index, and including with-
in the definition of "income" the deduction of the out-of-pocket
expenses for all medical and prescription drugs not reimbursed or
paid for by insurance
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph a of subdivision 3 of section 467-b of the real
2 property tax law, as separately amended by chapters 188 and 205 of the
3 laws of 2005, is amended to read as follows:
4 a. for a dwelling unit where the head of the household is a person
5 sixty-two years of age or older, no tax abatement shall be granted if
6 the combined income of all members of the household for the income tax
7 year immediately preceding the date of making application exceeds four
8 thousand dollars, or such other sum not more than [twenty-five thousand
9 dollars beginning July first, two thousand five, twenty-six thousand
10 dollars beginning July first, two thousand six, twenty-seven thousand
11 dollars beginning July first, two thousand seven, twenty-eight thousand
12 dollars beginning July first, two thousand eight, and twenty-nine thou-
13 sand dollars beginning July first, two thousand nine,] thirty thousand
14 dollars as may be provided by the local law, ordinance or resolution
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05022-01-3
A. 2257 2
1 adopted pursuant to this section, provided that when the head of the
2 household retires before the commencement of such income tax year and
3 the date of filing the application, the income for such year may be
4 adjusted by excluding salary or earnings and projecting his or her
5 retirement income over the entire period of such year. The maximum
6 income threshold provided for in this paragraph shall be increased by
7 order of the commissioner of the state division of housing and community
8 renewal on January first of each year to reflect any increase in the
9 regional consumer price index for the N.Y., N.Y.-Northeastern, N.J.
10 area, based upon the index for all urban consumers (CPI-U) during the
11 preceding twelve month period; provided that the governing body of a
12 municipal corporation, after a public hearing, adopts a local law, ordi-
13 nance, or resolution providing therefor.
14 § 2. Paragraph d of subdivision 1 of section 467-c of the real proper-
15 ty tax law, as separately amended by chapters 188 and 205 of the laws of
16 2005, is amended to read as follows:
17 d. "Eligible head of the household" means (1) a person or his or her
18 spouse who is sixty-two years of age or older and is entitled to the
19 possession or to the use and occupancy of a dwelling unit, provided,
20 however, with respect to a dwelling which was subject to a mortgage
21 insured or initially insured by the federal government pursuant to
22 section two hundred thirteen of the National Housing Act, as amended
23 "eligible head of the household" shall be limited to that person or his
24 or her spouse who was entitled to possession or the use and occupancy of
25 such dwelling unit at the time of termination of such mortgage, and
26 whose income when combined with the income of all other members of the
27 household, does not exceed six thousand five hundred dollars for the
28 taxable period, or such other sum not less than [sixty-five hundred
29 dollars nor more than twenty-five thousand dollars beginning July first,
30 two thousand five, twenty-six thousand dollars beginning July first, two
31 thousand six, twenty-seven thousand dollars beginning July first, two
32 thousand seven, twenty-eight thousand dollars beginning July first, two
33 thousand eight, and twenty-nine thousand dollars beginning July first,
34 two thousand nine,] thirty thousand dollars as may be provided by local
35 law; or (2) a person with a disability as defined in this subdivision.
36 The maximum income threshold provided for in this paragraph shall be
37 increased by order of the commissioner of the state division of housing
38 and community renewal on January first of each year to reflect any
39 increase in the regional consumer price index for the N.Y.,
40 N.Y.-Northeastern, N.J. area, based upon the index for all urban consum-
41 ers (CPI-U) during the preceding twelve month period; provided that the
42 governing body of a city having a population of one million or more,
43 after a public hearing, adopts a local law, ordinance, or resolution
44 providing therefor.
45 § 3. Paragraph c of subdivision 1 of section 467-b of the real proper-
46 ty tax law, as amended by chapter 500 of the laws of 2001, is amended to
47 read as follows:
48 c. "Income" means income from all sources after deduction of all
49 income and social security taxes and includes social security and
50 retirement benefits, supplemental security income and additional state
51 payments, public assistance benefits, interest, dividends, net rental
52 income, salary or earnings, and net income from self-employment, but
53 shall not include gifts or inheritances, payments made to individuals
54 because of their status as victims of Nazi persecution, as defined in
55 P.L. 103-286, [or] increases in benefits accorded pursuant to the social
56 security act or a public or private pension paid to any member of the
A. 2257 3
1 household which increase, in any given year, does not exceed the consum-
2 er price index (all items United States city average) for such year
3 which take effect after the date of eligibility of head of the household
4 receiving benefits hereunder whether received by the head of the house-
5 hold or any other member of the household, or, provided that the govern-
6 ing board of a municipal corporation, after a public hearing, adopts a
7 local law, ordinance, or resolution providing therefor, all out-of-pock-
8 et medical and prescription drug expenses not reimbursed or paid for by
9 insurance;
10 § 4. Paragraph f of subdivision 1 of section 467-c of the real proper-
11 ty tax law, as amended by chapter 500 of the laws of 2001, is amended to
12 read as follows:
13 f. "Income" means income received by the eligible head of the house-
14 hold combined with the income of all other members of the household from
15 all sources after deduction of all income and social security taxes and
16 includes without limitation, social security and retirement benefits,
17 supplemental security income and additional state payments, public
18 assistance benefits, interest, dividends, net rental income, salary and
19 earnings, and net income from self employment, but shall not include
20 gifts or inheritances, payments made to individuals because of their
21 status as victims of Nazi persecution as defined in P.L. 103-286, nor
22 increases in benefits accorded pursuant to the social security act or a
23 public or private pension paid to any member of the household which
24 increase, in any given year, does not exceed the consumer price index
25 (all items United States city average) for such year which take effect
26 after the eligibility date of an eligible head of the household receiv-
27 ing benefits hereunder whether received by the eligible head of the
28 household or any other member of the household. When the eligible head
29 of the household has retired on or after the commencement of the taxable
30 period and prior to the date of making an application for a rent
31 increase exemption order/tax abatement certificate pursuant to this
32 section, such person's income shall be adjusted by excluding salary or
33 earnings and projecting such person's retirement income over the entire
34 taxable period. Nor shall income include, provided that the governing
35 board of a city having a population of one million or more, after a
36 public hearing, adopts a local law, ordinance, or resolution providing
37 therefor, all out-of-pocket medical and prescription drug expenses not
38 reimbursed or paid for by insurance.
39 § 5. This act shall take effect immediately, provided that the amend-
40 ment to paragraph a of subdivision 3 of section 467-b of the real prop-
41 erty tax law made by section one of this act and the amendment to para-
42 graph c of subdivision 1 of section 467-b of the real property tax law
43 made by section three of this act shall not affect the expiration and
44 reversion of such section pursuant to chapter 576 of the laws of 1974,
45 as amended, and shall be deemed to expire and revert therewith.
