S T A T E O F N E W Y O R K
________________________________________________________________________
3498
2009-2010 Regular Sessions
I N S E N A T E
March 20, 2009
___________
Introduced by Sens. ADDABBO, ADAMS, DILAN, HUNTLEY, MONSERRATE, ONORATO,
OPPENHEIMER, SAVINO, THOMPSON -- 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 the definition
of income for purposes of the senior citizen rent increase exemptions
(SCRIE) program
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph c of subdivision 1 of section 467-b of the real
property tax law, as amended by chapter 500 of the laws of 2001, is
amended to read as follows:
c. "Income" means income from all sources after deduction of all
income and social security taxes and includes social security and
retirement benefits, supplemental security income and additional state
payments, public assistance benefits, interest, dividends, net rental
income, salary or earnings, and net income from self-employment, but
shall not include gifts or inheritances, payments made to individuals
because of their status as victims of Nazi persecution, as defined in
P.L. 103-286, or increases in benefits accorded pursuant to the social
security act or a public or private pension paid to any member of the
household which increase, in any given year, does not exceed the consum-
er price index (all items United States city average) for such year
which take effect after the date of eligibility of head of the household
receiving benefits hereunder whether received by the head of the house-
hold or any other member of the household; PROVIDED HOWEVER THAT INCOME
SHALL NOT INCLUDE INCOME FROM SOCIAL SECURITY BENEFITS OR SUPPLEMENTAL
SECURITY INCOME PAYMENTS IF THE GOVERNING BOARD OF THE MUNICIPALITY IN
WHICH THE SENIOR CITIZEN RESIDES, AFTER PUBLIC HEARING, ADOPTS A LOCAL
LAW, ORDINANCE, OR RESOLUTION ELECTING TO EXEMPT SUCH BENEFITS AND
PAYMENTS;
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02929-01-9
S. 3498 2
S 2. Paragraph f of subdivision 1 of section 467-c of the real proper-
ty tax law, as amended by chapter 500 of the laws of 2001, is amended to
read as follows:
f. "Income" means income received by the eligible head of the house-
hold combined with the income of all other members of the household from
all sources after deduction of all income and social security taxes and
includes without limitation, social security and retirement benefits,
supplemental security income and additional state payments, public
assistance benefits, interest, dividends, net rental income, salary and
earnings, and net income from self employment, but shall not include
gifts or inheritances, payments made to individuals because of their
status as victims of Nazi persecution as defined in P.L. 103-286, nor
increases in benefits accorded pursuant to the social security act or a
public or private pension paid to any member of the household which
increase, in any given year, does not exceed the consumer price index
(all items United States city average) for such year which take effect
after the eligibility date of an eligible head of the household receiv-
ing benefits hereunder whether received by the eligible head of the
household or any other member of the household. When the eligible head
of the household has retired on or after the commencement of the taxable
period and prior to the date of making an application for a rent
increase exemption order/tax abatement certificate pursuant to this
section, such person's income shall be adjusted by excluding salary or
earnings and projecting such person's retirement income over the entire
taxable period. FOR PURPOSES OF DETERMINING INCOME PURSUANT TO THIS
PARAGRAPH, INCOME SHALL NOT INCLUDE SOCIAL SECURITY BENEFITS AND SUPPLE-
MENTAL SECURITY INCOME PAYMENTS IF THE GOVERNING BOARD OF THE LOCAL
MUNICIPALITY IN WHICH THE SENIOR CITIZEN RESIDES, AFTER PUBLIC HEARING,
ADOPTS A LOCAL LAW, ORDINANCE, OR RESOLUTION ELECTING TO EXEMPT SUCH
BENEFITS AND PAYMENTS.
S 3. This act shall take effect immediately; provided, however, that
the amendments to paragraph c of subdivision 1 of section 467-b of the
real property tax law, made by section one of this act, shall not affect
the expiration of such section and shall be deemed to expire therewith.