S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  9744

                          I N  A S S E M B L Y

                              May 20, 2014
                               ___________

Introduced by M. of A. KAVANAGH -- read once and referred to the Commit-
  tee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to the tax abate-
  ment  and  exemption  for  rent regulated and rent controlled property
  occupied by persons with disabilities; and providing for the repeal of
  certain provisions upon expiration thereof

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph b of subdivision 3 of section 467-b of the real
property tax law, as amended by section 1 of chapter 188 of the laws  of
2005, is amended to read as follows:
  b.  for a dwelling unit where the head of the household qualifies as a
person with a disability pursuant to subdivision five of  this  section,
no tax abatement shall be granted if the combined income for all members
of  the  household  for the current income tax year exceeds [the maximum
income above which such head of the household would not be  eligible  to
receive  cash  supplemental  security  income benefits under federal law
during such tax year] FIFTY THOUSAND DOLLARS BEGINNING JULY  FIRST,  TWO
THOUSAND  FOURTEEN,  AS  MAY  BE PROVIDED BY THE LOCAL LAW, ORDINANCE OR
RESOLUTION ADOPTED PURSUANT TO THIS SECTION.
  S 2. Paragraph b of subdivision 3 of section 467-b of the real proper-
ty tax law, as amended by section 2 of chapter 188 of the laws of  2005,
is amended to read as follows:
  b.  for a dwelling unit where the head of the household qualifies as a
person with a disability pursuant to subdivision five of  this  section,
no tax abatement shall be granted if the combined income for all members
of  the  household  for the current income tax year exceeds [the maximum
income at which such head of the household  would  not  be  eligible  to
receive  cash  supplemental  security  income benefits under federal law
during such tax year] FIFTY THOUSAND DOLLARS BEGINNING JULY  FIRST,  TWO
THOUSAND  FOURTEEN,  AS  MAY  BE PROVIDED BY THE LOCAL LAW, ORDINANCE OR
RESOLUTION ADOPTED PURSUANT TO THIS SECTION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15294-01-4

              

A. 9744                             2

  S 3. Paragraph m of subdivision 1 of section 467-c of the real proper-
ty tax law, as added by chapter 188 of the laws of 2005, is  amended  to
read as follows:
  m.  "Person  with  a  disability" means an individual who is currently
receiving social security disability insurance  (SSDI)  or  supplemental
security  income (SSI) benefits under the federal social security act or
disability pension or disability compensation benefits provided  by  the
United  States department of veterans affairs or those previously eligi-
ble by virtue of receiving disability benefits  under  the  supplemental
security  income  program  or the social security disability program and
currently receiving medical assistance benefits based  on  determination
of  disability  as  provided  in  section three hundred sixty-six of the
social services law and whose income for the current  income  tax  year,
together  with the income of all members of such individual's household,
does not exceed [the maximum income at which such  individual  would  be
eligible  to  receive  cash  supplemental security income benefits under
federal law during such tax year] FIFTY THOUSAND DOLLARS BEGINNING  JULY
FIRST, TWO THOUSAND FOURTEEN, AS MAY BE PROVIDED BY LOCAL LAW.
  S 4. This act shall take effect July 1, 2014 provided, however, that:
  (a) the amendments to paragraph b of subdivision 3 of section 467-b of
the  real  property  tax  law  made  by section one of this act shall be
subject to the expiration and reversion of such subdivision pursuant  to
section  17  of  chapter  576 of the laws of 1974, as amended, when upon
such date the provisions of section two of this act shall  take  effect;
and
  (b)  nothing  contained in this act shall be construed so as to extend
the provisions of this act beyond July 1, 2016, when upon such date this
act shall expire and the provisions  contained  in  this  act  shall  be
deemed repealed.