S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2490
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 23, 2019
                                ___________
 
 Introduced by M. of A. CROUCH, BRABENEC, MORINELLO -- Multi-Sponsored by
   -- M. of A.  HAWLEY -- read once and referred to the Committee on Real
   Property Taxation
 
 AN  ACT to amend the real property tax law, in relation to extending the
   enhanced STAR exemption to the disabled surviving spouse of  a  previ-
   ously qualifying individual

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subparagraph (iii) of paragraph (a)  of  subdivision  4  of
 section  425 of the real property tax law, as added by section 4 of part
 A of chapter 405 of the laws of 1999, is amended to read as follows:
   (iii) In the case of property owned by husband and wife, one  of  whom
 is  sixty-five  years of age or over, the exemption, once granted, shall
 not be rescinded solely because of the death of the older spouse so long
 as the surviving spouse is at least sixty-two years of age OR  IS  PHYS-
 ICALLY  DISABLED as of the date specified in this paragraph.  TO QUALIFY
 AS PHYSICALLY DISABLED FOR THE PURPOSES OF THIS SUBPARAGRAPH,  AN  INDI-
 VIDUAL  SHALL SUBMIT TO THE ASSESSOR 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, EXCEPT THAT AN INDIVIDUAL WHO
 HAS OBTAINED A CERTIFICATE FROM THE STATE COMMISSION  FOR  THE  VISUALLY
 HANDICAPPED  STATING  THAT  SUCH  INDIVIDUAL IS LEGALLY BLIND MAY SUBMIT
 SUCH CERTIFICATE IN LIEU OF A PHYSICIAN'S CERTIFIED STATEMENT. THE OTHER
 REQUIREMENTS OF THIS SUBDIVISION MUST STILL  BE  MET  FOR  THE  ENHANCED
 EXEMPTION TO BE GRANTED TO A SURVIVING SPOUSE UNDER THIS SUBPARAGRAPH.
   §  2.  This  act  shall take effect immediately and shall apply to the
 administration  of  the  enhanced  STAR  exemption  beginning  with  the
 2019-2020 school year.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02996-02-9