STATE OF NEW YORK
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2746
2009-2010 Regular Sessions
IN SENATE
March 2, 2009
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Introduced by Sens. GOLDEN, PADAVAN -- 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 assessment
exemptions for living quarters for a parent or grandparent
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivisions 1 and 3 of section 469 of the real property
2 tax law, as added by chapter 377 of the laws of 2000, are amended to
3 read as follows:
4 1. A county, city, town, village or school district acting through its
5 local legislative body is hereby authorized and empowered to adopt and
6 amend local laws, or resolutions in the case of school districts, to
7 provide for an exemption from taxation to the extent of any increase in
8 assessed value of residential property resulting from the construction
9 or reconstruction of such property for the purpose of providing living
10 quarters for a parent or grandparent, who is sixty-two years of age or
11 older, or another eligible person, as defined in subdivision five-a of
12 this section. Such exemption shall not exceed (a) the increase in
13 assessed value resulting from construction or reconstruction of such
14 property, or (b) twenty percent of the total assessed value of such
15 property as improved, or (c) twenty percent of the median sale price of
16 residential property as reported in the most recent sales statistical
17 summary published by the state board for the county in which the proper-
18 ty is located, whichever is less.
19 3. Such exemption shall be applicable only to construction or recon-
20 struction which occurred subsequent to the effective date of this
21 section and shall only apply during taxable years during which at least
22 one such parent [or], grandparent or eligible person maintains a primary
23 place of residence in such living quarters.
24 § 2. Section 469 of the real property tax law is amended by adding a
25 new subdivision 5-a to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00703-01-9
S. 2746 2
1 5-a. For the purposes of this section, the term "eligible person"
2 shall be deemed to include an individual who is sixty-two years of age
3 or older, or one or more individuals, including a husband and wife or
4 siblings (whether related through half blood, whole blood or adoption),
5 one of whom is sixty-two years of age or older, or a person with a disa-
6 bility. To qualify as a person with a disability for the purposes of
7 this section, an individual shall submit to the appropriate assessor
8 proof that he or she is currently receiving social security disability
9 insurance or supplemental security income benefits under the federal
10 social security act or disability pension or disability compensation
11 benefits provided by the United States department of veterans affairs or
12 those previously eligible by virtue of receiving disability benefits
13 under the supplemental security income program or the social security
14 disability program and currently receiving medical assistance benefits
15 based on determination of disability as provided in section three
16 hundred sixty-six of the social services law, or a certified statement
17 from a physician licensed to practice in the state on a form prescribed
18 and made available by the state board which states that the individual
19 has a permanent physical impairment which substantially limits one or
20 more of such individual's major life activities, or a certificate from
21 the state commission for the blind and visually handicapped stating that
22 such individual is legally blind.
23 § 3. This act shall take effect immediately.
