S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7230
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 15, 2019
                                ___________
 
 Introduced  by  M. of A. O'DONNELL, COLTON, RIVERA, BENEDETTO, DINOWITZ,
   PERRY, L. ROSENTHAL, DenDEKKER, MOSLEY, SEAWRIGHT  --  Multi-Sponsored
   by  --  M.    of  A.  ABBATE, CAHILL, COOK, CUSICK, CYMBROWITZ, GLICK,
   GUNTHER, JAFFEE, LAVINE, M. G. MILLER, ORTIZ, PAULIN,  TITUS  --  read
   once and referred to the Committee on Aging

 AN ACT to amend the real property tax law, in relation to the definition
   of  income for purposes of the senior citizen rent increase exemptions
   (SCRIE) program
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph c of subdivision 1 of section 467-b of the real
 property tax law, as amended by chapter 500 of  the  laws  of  2001,  is
 amended to read as follows:
   c.  "Income"  means  income  from  all  sources after deduction of all
 income and social  security  taxes  and  includes  social  security  and
 retirement  benefits,  supplemental security income and additional state
 payments, public assistance benefits, interest,  dividends,  net  rental
 income,  salary  or  earnings,  and net income from self-employment, but
 shall not include gifts or inheritances, payments  made  to  individuals
 because  of  their  status as victims of Nazi persecution, as defined in
 P.L. 103-286, or increases in benefits accorded pursuant to  the  social
 security  act  or  a public or private pension paid to any member of the
 household which increase, in any given year, does not exceed the consum-
 er price index (all items United States  city  average)  for  such  year
 which take effect after the date of eligibility of head of the household
 receiving  benefits hereunder whether received by the head of the house-
 hold or any other member of the household; PROVIDED HOWEVER THAT  INCOME
 SHALL  NOT  INCLUDE INCOME FROM SOCIAL SECURITY BENEFITS OR SUPPLEMENTAL
 SECURITY INCOME PAYMENTS IF THE GOVERNING BOARD OF THE  MUNICIPALITY  IN
 WHICH  THE  SENIOR CITIZEN RESIDES, AFTER PUBLIC HEARING, ADOPTS A LOCAL
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11124-01-9
              

 A. 7230                             2
 
 LAW, ORDINANCE, OR RESOLUTION  ELECTING  TO  EXEMPT  SUCH  BENEFITS  AND
 PAYMENTS;
   § 2. Paragraph f of subdivision 1 of section 467-c of the real proper-
 ty tax law, as amended by chapter 500 of the laws of 2001, is amended to
 read as follows:
   f.  "Income"  means income received by the eligible head of the house-
 hold combined with the income of all other members of the household from
 all sources after deduction of all income and social security taxes  and
 includes  without  limitation,  social security and retirement benefits,
 supplemental security  income  and  additional  state  payments,  public
 assistance  benefits, interest, dividends, net rental income, salary and
 earnings, and net income from self employment,  but  shall  not  include
 gifts  or  inheritances,  payments  made to individuals because of their
 status as victims of Nazi persecution as defined in  P.L.  103-286,  nor
 increases  in benefits accorded pursuant to the social security act or a
 public or private pension paid to any  member  of  the  household  which
 increase,  in  any  given year, does not exceed the consumer price index
 (all items United States city average) for such year which  take  effect
 after  the eligibility date of an eligible head of the household receiv-
 ing benefits hereunder whether received by  the  eligible  head  of  the
 household  or  any other member of the household. When the eligible head
 of the household has retired on or after the commencement of the taxable
 period and prior to the  date  of  making  an  application  for  a  rent
 increase  exemption  order/tax  abatement  certificate  pursuant to this
 section, such person's income shall be adjusted by excluding  salary  or
 earnings  and projecting such person's retirement income over the entire
 taxable period.  FOR PURPOSES OF DETERMINING  INCOME  PURSUANT  TO  THIS
 PARAGRAPH, INCOME SHALL NOT INCLUDE SOCIAL SECURITY BENEFITS AND SUPPLE-
 MENTAL  SECURITY  INCOME  PAYMENTS  IF  THE GOVERNING BOARD OF THE LOCAL
 MUNICIPALITY IN WHICH THE SENIOR CITIZEN RESIDES,  AFTER PUBLIC HEARING,
 ADOPTS A LOCAL LAW, ORDINANCE, OR RESOLUTION  ELECTING  TO  EXEMPT  SUCH
 BENEFITS AND PAYMENTS.
   §  3.  This act shall take effect immediately; provided, however, that
 the amendments to paragraph c of subdivision 1 of section 467-b  of  the
 real property tax law, made by section one of this act, shall not affect
 the expiration of such section and shall be deemed to expire therewith.