S T A T E O F N E W Y O R K
________________________________________________________________________
2580
2011-2012 Regular Sessions
I N A S S E M B L Y
January 19, 2011
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Introduced by M. of A. GABRYSZAK -- Multi-Sponsored by -- M. of A.
CAHILL, McDONOUGH, PHEFFER, WEISENBERG -- read once and referred to
the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the partial
exemption from real property taxation to persons with disabilities and
limited incomes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
property tax law, as amended by chapter 348 of the laws of 2007, is
amended to read as follows:
(a) Real property owned by one or more persons with disabilities, or
real property owned by a husband, wife, or both, [or] by siblings OR BY
ANY TWO UNRELATED OR RELATED PERSONS, at least one of whom has a disa-
bility, or real property owned by one or more persons, some of whom
qualify under this section and the others of whom qualify under section
four hundred sixty-seven of this title, and whose income, as hereafter
defined, is limited by reason of such disability, shall be exempt from
taxation by any municipal corporation in which located to the extent of
fifty per centum of the assessed valuation thereof as hereinafter
provided. After a public hearing, the governing board of a county, city,
town or village may adopt a local law and a school district, other than
a school district subject to article fifty-two of the education law, may
adopt a resolution to grant the exemption authorized pursuant to this
section.
S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07596-01-1