NY State Senate Bill 2021-S7657A

Senate Bill S7657A

2021-2022 Legislative Session

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability

download bill text pdf

Archive: Last Bill Status - In Senate Committee Rules Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 03, 2022	committed to rules
May 04, 2022	advanced to third reading
May 03, 2022	2nd report cal.
May 02, 2022	1st report cal.940
Mar 28, 2022	print number 7657a
Mar 28, 2022	amend and recommit to local government
Jan 05, 2022	referred to local government

Votes

- May 2, 2022 - Local Government Committee Vote
  S7657A
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: May 2, 2022
      
      aye (7)
      
      Borrello
      
      Brooks
      
      Gaughran
      
      Hinchey
      
      Rath III
      
      Reichlin-Melnick
      
      Thomas

Bill Amendments

Original

A (Active)

2021-S7657 - Details

See Assembly Version of this Bill:: A9358
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Amd §459-c, RPT L
Versions Introduced in 2023-2024 Legislative Session:: A1660

2021-S7657 - Summary

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

2021-S7657 - Sponsor Memo

2021-S7657 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7657
 
                             I N  S E N A T E
 
                              January 5, 2022
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in relation to expanding  the
   real  property tax exemption for persons with disabilities to property
   owners who are a parent or parents of an individual with a disability

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
 property  tax  law,  as  amended  by chapter 348 of the laws of 2007, is
 amended to read as follows:
   (a) Real property owned by one or more persons with  disabilities,  or
 real  property  owned  by  a  husband, wife, or both, or by siblings, at
 least one of whom has a disability, OR REAL PROPERTY OWNED BY  A  PARENT
 OR  PARENTS OF AN INDIVIDUAL WITH A DISABILITY WHO LIVES AT SUCH PROPER-
 TY, or real property owned by one or more persons, some of whom  qualify
 under  this  section  and  the others of whom qualify under section four
 hundred sixty-seven of  this  title,  and  whose  income,  as  hereafter
 defined,  is  limited by reason of such disability OR SUCH DISABILITY OF
 AN INDIVIDUAL REQUIRES REGULAR, SIGNIFICANT  SPENDING  OF  A  PARENT  OR
 PARENTS'  INCOME TO CARE FOR SUCH INDIVIDUAL, shall be exempt from taxa-
 tion by any municipal corporation in which  located  to  the  extent  of
 fifty  per  centum  of  the  assessed  valuation  thereof as hereinafter
 provided. After a public hearing, the governing board of a county, city,
 town or village may adopt a local law and a school district, other  than
 a school district subject to article fifty-two of the education law, may
 adopt  a  resolution  to grant the exemption authorized pursuant to this
 section.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14089-02-1

2021-S7657A (ACTIVE) - Details

See Assembly Version of this Bill:: A9358
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Amd §459-c, RPT L
Versions Introduced in 2023-2024 Legislative Session:: A1660

2021-S7657A (ACTIVE) - Summary

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

2021-S7657A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S7657A

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to expanding the
real property tax exemption for persons with disabilities to property
owners who are a parent or parents of an individual with a disability

 
PURPOSE:

This legislation expands the current real property tax exemption
provided to individuals with a disability to real property owned by the
parent or parents of such individual who lives at the property.

 
SUMMARY OF PROVISIONS:

Section 1 amends Section 459-c of the real property tax law is amended
to add real property owned by a parent or parents of an individual with
a disability who lives at such property to this exemption. After a
public hearing, the governing board of a county, city, town or village
may adopt this local law, or a school district may adopt via resolution

this policy.

Section 2 is the effective date.

 
JUSTIFICATION:

Section 459-c has been successful at allowing individuals with a disa-
bility afford home ownership by providing a tax exemption to them. This
legislation simply expands this exemption to parents of individuals with
a disability to increase the number of homes that would qualify for this
exemption. This exemption would provide a benefit to parents who have
their child living with them. This proposal just like the current law is
reflective of the sometimes-expensive cost of providing housing for an
individual with a disability. This legislation will help keep individ-
uals home with their families which is an outcome that can provide the
most ideal outcome.

 
LEGISLATIVE HISTORY:

None.

 
FISCAL IMPLICATIONS:

None to the State.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S7657A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7657--A
 
                             I N  S E N A T E
 
                              January 5, 2022
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the real property tax law, in relation to expanding  the
   real  property tax exemption for persons with disabilities to property
   owners who are a parent or parents of an individual with a disability
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
 property  tax  law,  as  amended  by chapter 348 of the laws of 2007, is
 amended to read as follows:
   (a) Real property owned by one or more persons with  disabilities,  or
 real  property  owned  by  a  husband, wife, or both, or by siblings, at
 least one of whom has a disability, or real property  owned  by  one  or
 more  persons, some of whom qualify under this section and the others of
 whom qualify under section four hundred sixty-seven of this  title,  and
 whose  income,  as hereafter defined, is limited by reason of such disa-
 bility, shall be exempt from taxation by any  municipal  corporation  in
 which  located  to  the extent of fifty per centum of the assessed valu-
 ation thereof as hereinafter  provided.  After  a  public  hearing,  the
 governing board of a county, city, town or village may adopt a local law
 and  a  school district, other than a school district subject to article
 fifty-two of the education law, may adopt  a  resolution  to  grant  the
 exemption  authorized  pursuant to this section. AFTER A PUBLIC HEARING,
 THE GOVERNING BOARD OF A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL
 LAW AND A SCHOOL DISTRICT, OTHER THAN A SCHOOL DISTRICT SUBJECT TO ARTI-
 CLE FIFTY-TWO OF THE EDUCATION LAW, MAY ADOPT A RESOLUTION TO  GRANT  AN
 EXEMPTION TO REAL PROPERTY OWNED BY A PARENT OR PARENTS OF AN INDIVIDUAL
 WITH  A  DISABILITY  WHO  LIVES  AT SUCH PROPERTY WHEN SUCH INDIVIDUAL'S
 DISABILITY REQUIRES REGULAR SIGNIFICANT SPENDING OF A PARENT OR PARENTS'
 INCOME TO CARE FOR SUCH INDIVIDUAL, IN ACCORDANCE WITH THIS SECTION.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14089-03-2

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