S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8980
 
                           I N  A S S E M B L Y
 
                              January 7, 2020
                                ___________
 
 Introduced  by M. of A. GALEF, M. L. MILLER -- read once and referred to
   the Committee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to making techni-
   cal changes to allow exemption from certain special districts
 
   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 459 of the real property
 tax law, as amended by a chapter of the laws of 2019, amending the  real
 property  tax  law  relating  to permitting special districts to adopt a
 local law providing for an exemption  for  improvements  to  residential
 real  property  for  the  purpose  of facilitating accessibility of such
 property to a physically disabled  owner,  as  proposed  in  legislative
 bills numbers S.6452 and A.5137-A, are amended to read as follows:
   1.  After a public hearing, the governing body of a county, city, town
 or village may adopt a local  law  or  a  school  district  [or  special
 district] may adopt a resolution, providing for an exemption pursuant to
 the provisions of this section. Such local law or resolution may provide
 that  an  improvement  to  any real property used solely for residential
 purposes as a one, two or three family residence shall  be  exempt  from
 taxation  AND SPECIAL AD VALOREM LEVIES to the extent of any increase in
 value attributable to such improvement if such improvement is  used  for
 the  purpose of facilitating and accommodating the use and accessibility
 of such real property by (a) a resident owner of the real  property  who
 is  physically  disabled, or (b) a member of the resident owner's house-
 hold who is physically disabled, if such  member  resides  in  the  real
 property.    A  local law or resolution adopted pursuant to this section
 may provide that the exemption shall apply to  improvements  constructed
 prior to the effective date of such local law or resolution.
   3.  Such exemption shall be granted only upon application by the owner
 or all of the owners of the real property on a form prescribed and  made
 available by the commissioner. The applicant shall furnish such informa-
 tion  as  the commissioner shall require. The application shall be filed
 together with the appropriate certified statement of physical disability
 or certificate of blindness with the assessor of the appropriate county,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD06967-04-0

 A. 8980                             2
 
 city, town, OR village[, or special district] on or before  the  taxable
 status  date  of  such  county,  city,  town,  OR  village[,  or special
 district].
   §  2.  This  act  shall  take  effect on the same date and in the same
 manner as a chapter of the laws of 2019, amending the real property  tax
 law  relating  to  permitting  special  districts  to  adopt a local law
 providing for an exemption for improvements to residential real property
 for the purpose of facilitating accessibility  of  such  property  to  a
 physically  disabled  owner,  as  proposed  in legislative bills numbers
 S.6452 and A.5137-A, takes effect.