S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1665
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 10, 2017
                                ___________
 
 Introduced by Sens. GOLDEN, YOUNG -- 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:
 
   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
 one such parent [or], grandparent OR ELIGIBLE PERSON maintains a primary
 place of residence in such living quarters.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05062-01-7
              

 S. 1665                             2
 
   § 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.
   § 3. This act shall take effect immediately.