S T A T E   O F   N E W   Y O R K
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                                 1458--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 12, 2015
                               ___________

Introduced  by  Sens.  GOLDEN, FELDER -- read twice and ordered printed,
  and when printed to be committed to the Committee on Aging  --  recom-
  mitted  to  the  Committee  on Aging in accordance with Senate Rule 6,
  sec. 8 -- committee discharged, bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

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:

  Section  1.  Subdivisions  1 and 3 of section 469 of the real property
tax law, as added by chapter 377 of the laws of 2000, subdivision  1  as
further  amended by subdivision (b) of section 1 of part W of chapter 56
of the laws of 2010, are amended to read as follows:
  1. A county, city, town, village or school district acting through its
local legislative body is hereby authorized and empowered to  adopt  and
amend  local  laws,  or  resolutions in the case of school districts, to
provide for an exemption from taxation to the extent of any increase  in
assessed  value  of residential property resulting from the construction
or reconstruction of such property for the purpose of  providing  living
quarters  for  a parent or grandparent, who is sixty-two years of age or
older, OR ANOTHER ELIGIBLE PERSON, AS DEFINED IN SUBDIVISION  FIVE-A  OF
THIS  SECTION.  Such  exemption  shall  not  exceed  (a) the increase in
assessed value resulting from construction  or  reconstruction  of  such
property,  or  (b)  twenty  percent  of the total assessed value of such
property as improved, or (c) twenty percent of the median sale price  of
residential  property  as  reported in the most recent sales statistical
summary published by the commissioner for the county in which the  prop-
erty is located, whichever is less.
  3.  Such  exemption shall be applicable only to construction or recon-
struction which occurred  subsequent  to  the  effective  date  of  this
section  and shall only apply during taxable years during which at least

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05912-03-6
              

S. 1458--A                          2

one such parent [or], grandparent OR ELIGIBLE PERSON maintains a primary
place of residence in such living quarters.
  S  2.  Section 469 of the real property tax law is amended by adding a
new subdivision 5-a to read as follows:
  5-A. FOR THE PURPOSES OF THIS  SECTION,  THE  TERM  "ELIGIBLE  PERSON"
SHALL  BE  DEEMED TO INCLUDE AN INDIVIDUAL WHO IS SIXTY-TWO YEARS OF AGE
OR OLDER, OR A HUSBAND AND WIFE, ONE OF WHOM IS SIXTY-TWO YEARS  OF  AGE
OR  OLDER,  OR A PERSON WITH A DISABILITY, PROVIDED THAT SUCH PERSON, OR
IN THE CASE OF A HUSBAND AND WIFE, ONE SPOUSE, IS WITHIN  THREE  DEGREES
OF  CONSANGUINITY  OR THREE DEGREES OF AFFINITY WITH THE PROPERTY OWNER.
TO QUALIFY AS A PERSON WITH  A  DISABILITY  FOR  THE  PURPOSES  OF  THIS
SECTION,  AN  INDIVIDUAL  SHALL SUBMIT TO THE APPROPRIATE ASSESSOR PROOF
THAT HE OR SHE IS CURRENTLY RECEIVING SOCIAL SECURITY DISABILITY  INSUR-
ANCE  OR  SUPPLEMENTAL SECURITY INCOME 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 ELIGIBLE 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, OR A CERTIFIED STATEMENT FROM A PHYSI-
CIAN LICENSED TO PRACTICE IN THE STATE ON A  FORM  PRESCRIBED  AND  MADE
AVAILABLE  BY  THE  COMMISSIONER  WHICH STATES THAT THE INDIVIDUAL HAS A
PERMANENT PHYSICAL IMPAIRMENT WHICH SUBSTANTIALLY LIMITS ONE OR MORE  OF
SUCH INDIVIDUAL'S MAJOR LIFE ACTIVITIES, OR A CERTIFICATE FROM THE STATE
COMMISSION  FOR  THE  BLIND  AND  VISUALLY HANDICAPPED STATING THAT SUCH
INDIVIDUAL IS LEGALLY BLIND.
  S 3. This act shall take effect immediately.