S T A T E O F N E W Y O R K
________________________________________________________________________
7187
I N S E N A T E
January 10, 2020
___________
Introduced by Sen. KAPLAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
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
S. 7187 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.