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
________________________________________________________________________
1963
2019-2020 Regular Sessions
IN SENATE
January 18, 2019
___________
Introduced by Sens. LITTLE, ADDABBO, AKSHAR, RANZENHOFER, RITCHIE,
ROBACH -- read twice and ordered printed, and when printed to be
committed to the Committee on Aging
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6 not be rescinded solely because of the death of the older spouse so long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 visually
16 handicapped stating that such individual is legally blind may submit
17 such certificate in lieu of a physician's certified statement. The other
18 requirements of this subdivision must still be met for the enhanced
19 exemption to be granted to a surviving spouse under this subparagraph.
20 § 2. This act shall take effect immediately and shall apply to the
21 administration of the enhanced STAR exemption beginning with the
22 2020-2021 school year.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02996-01-9
