NY State Senate Bill 2023-S6268

Senate Bill S6268

2023-2024 Legislative Session

Grants a real property assessment freeze and property tax freeze to persons sixty-five years of age or older

download bill text pdf

Current Bill Status - In Senate Committee Local Government 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to local government
Apr 10, 2023	referred to local government

2023-S6268 (ACTIVE) - Details

See Assembly Version of this Bill:: A8155
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §467-m, RPT L

2023-S6268 (ACTIVE) - Summary

Grants a real property assessment freeze and property tax freeze to persons sixty-five years of age or older.

2023-S6268 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6268

SPONSOR: PERSAUD
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to granting a
real property assessment freeze and property tax freeze for persons
sixty-five years of age or older

 
PURPOSE:

Grants a real property assessment freeze and property tax freeze to
persons sixty-five years of age or older.

 
SUMMARY OF PROVISIONS:

Section 1 amends the real property tax law by adding a new paragraph
that allows a city to grant a tax assessment freeze for certain children
of a deceased owner after they have passed. It also allows such cities
to determine whether an owner remains eligible for the assessment freeze
in the event theò real property becomes uninhabitable. It requires
participating cities to post notice of this benefit.

 
JUSTIFICATION:

When a property owner passes without a will, it can be financially
devastating to surviving offspring in the home, who may not be prepared
to take on the costs of maintaining an inherited home. For offspring who
lived with the deceased owner, the absence of a will can further compli-
cate matters. This bill aims to support low-income inheritors after an
owner passes by allowing cities to grant a property tax freeze to a new
owner after the passing of an older parent who previously received a tax
assessment freeze. By applying for the freeze, new owners can pay lower
property taxes, leaving them with a greater ability to make informed
financial decisions.

 
LEGISLATIVE HISTORY:

Previous version of this bill was introduced in 2021-2022(S103) and
referred to aging.The difference is this version grants a tax assessment
freeze rather than tax deferment.

2019-2020: S1062-A referred to aging

2017-2018: S6929 referred to rules/cities

 
FISCAL IMPACT ON THE STATE:

To be determined.

 
EFFECTIVE DATE:'
This act shall take effect on the one hundred eightieth day after it
shall have become a law.

2023-S6268 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6268
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              April 10, 2023
                                ___________
 
 Introduced  by  Sen. PERSAUD -- 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  granting  a
   real  property  assessment  freeze and property tax freeze for persons
   sixty-five years of age or older

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  real  property  tax  law  is amended by adding a new
 section 467-m to read as follows:
   § 467-M. REAL PROPERTY ASSESSMENT FREEZE AND PROPERTY TAX  FREEZE  FOR
 PERSONS  SIXTY-FIVE YEARS OF AGE OR OLDER. 1. (A) THE GOVERNING BOARD OF
 ANY MUNICIPALITY MAY, BY LOCAL LAW, ORDINANCE OR RESOLUTION GRANT A REAL
 PROPERTY ASSESSMENT FREEZE AND PROPERTY TAX FREEZE FOR  QUALIFYING  REAL
 PROPERTY  OWNED  AND  OCCUPIED  BY  ONE OR MORE PERSONS, EACH OF WHOM IS
 SIXTY-FIVE YEARS OF AGE OR OLDER, OR QUALIFYING REAL PROPERTY OWNED  AND
 OCCUPIED  BY  HUSBAND AND WIFE OR BY SIBLINGS, ONE OF WHOM IS SIXTY-FIVE
 YEARS OF AGE OR OLDER. FOR PURPOSES OF  THIS  SECTION,  "SIBLING"  SHALL
 MEAN  A  BROTHER  OR A SISTER, WHETHER RELATED THROUGH HALF BLOOD, WHOLE
 BLOOD OR ADOPTION.
   (B) ANY CITY OF ONE MILLION OR MORE PERSONS MAY, BY LOCAL LAW, GRANT A
 TAX ASSESSMENT FREEZE FOR QUALIFYING REAL PROPERTY OWNED AND OCCUPIED BY
 THE CHILD OR  CHILDREN  OF  A  DECEASED  OWNER,  PURSUANT  TO  RESIDENCY
 REQUIREMENTS OUTLINED IN SUBPARAGRAPH (B) OF PARAGRAPH ONE OF SUBSECTION
 (B)  OF  SECTION SIX HUNDRED FIVE OF THE TAX LAW AND INCOME REQUIREMENTS
 OUTLINED IN PARAGRAPH (D) OF THIS SUBDIVISION.  THIS  ASSESSMENT  FREEZE
 SHALL  NOT BE TRANSFERABLE TO SUCCESSIVE OWNERS AND SHALL NOT BE CLAIMED
 BY MORE THAN ONE JOINT OWNER FOR THE SAME PRIMARY RESIDENCE IN THE  SAME
 YEAR.  THIS ASSESSMENT FREEZE CANNOT BE COMBINED WITH OTHER PROPERTY TAX
 EXEMPTIONS OR CREDITS. FOR THE  PURPOSES  OF  THIS  SECTION,  THE  TERMS
 "CHILD" AND "CHILDREN" SHALL MEAN A SON OR DAUGHTER, WHETHER BY BLOOD OR
 ADOPTION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10628-01-3

 S. 6268                             2
 
   (C) FOR THE PURPOSES OF THIS SECTION, "QUALIFYING REAL PROPERTY" SHALL
 MEAN  A  ONE, TWO OR THREE FAMILY RESIDENCE, A FARM DWELLING OR RESIDEN-
 TIAL PROPERTY HELD IN A CONDOMINIUM OR COOPERATIVE FORM OF OWNERSHIP AND
 LOCATED IN THIS STATE. IF THE PROPERTY IS NOT AN ELIGIBLE TYPE OF  PROP-
 ERTY,  BUT A PORTION OF THE PROPERTY IS PARTIALLY USED BY THE OWNER AS A
 PRIMARY RESIDENCE, THAT PORTION WHICH IS SO USED SHALL  BE  ENTITLED  TO
 THE  REAL PROPERTY ASSESSMENT FREEZE AND PROPERTY TAX FREEZE PROVIDED BY
 THIS SECTION; PROVIDED THAT IN NO EVENT SHALL THE TAXES FOR SUCH PROPER-
 TY BE FROZEN IN AN AMOUNT THAT EXCEEDS THE ASSESSED  VALUE  ATTRIBUTABLE
 TO  THAT  PORTION. THE PRIMARY RESIDENCE AND OCCUPANCY REQUIREMENT SHALL
 BE WAIVED IF THE QUALIFYING PERSON OR PERSONS ARE ABSENT FROM THE  PROP-
 ERTY DUE TO MEDICAL REASONS OR INSTITUTIONALIZATION.
   (D) APPLICATION FOR A REAL PROPERTY ASSESSMENT FREEZE AND PROPERTY TAX
 FREEZE SHALL BE MADE ANNUALLY TO THE MUNICIPALITY BY THE OWNER OR OWNERS
 OF  SUCH REAL PROPERTY. NO APPLICATION FOR SUCH REAL PROPERTY ASSESSMENT
 FREEZE AND PROPERTY TAX FREEZE SHALL BE GRANTED  TO  ANY  OWNER  WITH  A
 TOTAL  INCOME  EXCEEDING  FIFTY-EIGHT THOUSAND FOUR HUNDRED DOLLARS. FOR
 PURPOSES OF THIS SECTION, "INCOME" SHALL MEAN THE GROSS  INCOME  OF  THE
 OWNER  OR  OWNERS  OF  SUCH PROPERTY FOR THE INCOME TAX YEAR IMMEDIATELY
 PRECEDING THE DATE OF APPLICATION  FOR  SUCH  REAL  PROPERTY  ASSESSMENT
 FREEZE  AND  PROPERTY  TAX  FREEZE AND SHALL INCLUDE SOCIAL SECURITY AND
 RETIREMENT BENEFITS, INTEREST, DIVIDENDS, TOTAL GAIN FROM  THE  SALE  OR
 EXCHANGE  OF A CAPITAL ASSET WHICH MAY BE OFFSET BY A LOSS FROM THE SALE
 OR EXCHANGE OF A CAPITAL ASSET IN THE SAME INCOME TAX YEAR,  NET  RENTAL
 INCOME,  EARNED INCOME FROM SALARY OR EARNINGS AND NET INCOME FROM SELF-
 EMPLOYMENT, BUT SHALL NOT INCLUDE A RETURN OF CAPITAL, GIFTS OR  INHERI-
 TANCES.  THE AGE OF EACH OWNER OF SUCH PROPERTY SHALL BE THE AGE OF SUCH
 PERSON AT THE COMMENCEMENT OF THE MUNICIPALITY'S FISCAL YEAR  FOR  WHICH
 AN APPLICATION FOR SUCH REAL PROPERTY ASSESSMENT FREEZE AND PROPERTY TAX
 FREEZE IS MADE.
   2. QUALIFYING REAL PROPERTY TAXES SHALL BE FROZEN IN THE AMOUNTS PAYA-
 BLE AT THE TIME SUCH APPLICATION FOR A PROPERTY TAX FREEZE IS MADE. REAL
 PROPERTY  TAX  ASSESSMENTS SHALL FREEZE THE ASSESSED VALUE OF QUALIFYING
 REAL PROPERTY FOR A CERTAIN PERIOD OF TIME TO BE DETERMINED BY THE MUNI-
 CIPALITY. THE ASSESSED VALUE OF SUCH QUALIFYING  PROPERTY  SHALL  REMAIN
 FROZEN REGARDLESS IF FUTURE PROPERTY VALUES INCREASE OR DECREASE.
   3.  THE  AMOUNT OF PROPERTY TAXES THAT ARE FROZEN SHALL ACCRUE AGAINST
 SUCH PERSON, WITHOUT INTEREST, AND SHALL, ON THE DATE SUCH PROPERTY  TAX
 FREEZE  IS  GRANTED, CONSTITUTE A LIEN AGAINST SUCH PROPERTY IN FAVOR OF
 THE APPROPRIATE MUNICIPAL CORPORATION. THE OWNER OR OWNERS OF SUCH PROP-
 ERTY, HAVING RECEIVED SUCH PROPERTY TAX FREEZE PURSUANT TO THIS SECTION,
 MAY, AT ANY TIME, TERMINATE THE  PROPERTY  TAX  FREEZE  AND  REMOVE  THE
 RESULTANT  LIEN ON SAID PROPERTY BY PAYING IN FULL THE CUMULATIVE AMOUNT
 OF SUCH LIEN.
   4. A REAL PROPERTY ASSESSMENT FREEZE AND A PROPERTY TAX FREEZE GRANTED
 TO A HUSBAND AND WIFE PURSUANT TO THIS SECTION, 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.  IN  THE  EVENT
 THAT  THE  SURVIVING  SPOUSE  IS  LESS THAN SIXTY-TWO YEARS OF AGE, SUCH
 SURVIVING SPOUSE SHALL BE ELIGIBLE  FOR  THE  REAL  PROPERTY  ASSESSMENT
 FREEZE  AND  PROPERTY  TAX  FREEZE  UPON REACHING SIXTY-TWO YEARS OF AGE
 PROVIDED ALL OTHER ELIGIBILITY REQUIREMENTS ARE MET.
   5. ANY PERSON WHO HAS ALREADY ATTAINED THE AGE OF SIXTY-FIVE YEARS  OR
 OLDER  IS ELIGIBLE FOR SUCH REAL PROPERTY ASSESSMENT FREEZE AND PROPERTY
 TAX FREEZE AND SHALL BE ENTITLED TO A REAL  PROPERTY  ASSESSMENT  FREEZE
 S. 6268                             3
 
 AND  PROPERTY TAX FREEZE BASED ON THE TAX YEAR IMMEDIATELY PRECEDING THE
 EFFECTIVE DATE OF THIS SECTION.
   6.  A CITY OF ONE MILLION OR MORE PERSONS MAY, BY LOCAL LAW, DETERMINE
 WHETHER A RECIPIENT OF THE ASSESSMENT  FREEZE,  IF  THE  QUALIFIED  REAL
 PROPERTY  IS RENDERED UNINHABITABLE OR UNUSABLE BY A CASUALTY OR NATURAL
 DISASTER, REMAINS ELIGIBLE TO RECEIVE  THE  ASSESSMENT  FREEZE  FOR  THE
 PROPERTY WHILE THE OWNER CONSTRUCTS A REPLACEMENT QUALIFIED REAL PROPER-
 TY ON THE LAND IF THE OWNER DOES NOT ESTABLISH A DIFFERENT PRIMARY RESI-
 DENCE  FOR  WHICH  THE  OWNER  RECEIVES AN ASSESSMENT FREEZE DURING THAT
 PERIOD AND INTENDS TO RETURN AND OCCUPY  THE  PROPERTY  AS  THE  OWNER'S
 PRIMARY  RESIDENCE.  TO CONTINUE TO RECEIVE SUCH FREEZE, THE OWNER SHALL
 BEGIN ACTIVE CONSTRUCTION OF THE REPLACEMENT QUALIFIED REAL PROPERTY  OR
 OTHER  PHYSICAL  PREPARATION  OF THE SITE ON WHICH THE PROPERTY IS TO BE
 LOCATED NOT LATER THAN ONE YEAR AFTER THE DATE THE OWNER CEASES TO OCCU-
 PY THE FORMER QUALIFIED RESIDENTIAL STRUCTURE  AS  THE  OWNER'S  PRIMARY
 RESIDENCE.    SHOULD  THE  COST  OF  REMODELING  EXCEED FIFTEEN THOUSAND
 DOLLARS, THE CITY MAY, BY LOCAL LAW, DETERMINE WHETHER  TO  CONTINUE  TO
 CLAIM THIS ASSESSMENT FREEZE.
   7.  THE  FREEZE  PERIOD  SHALL  EXPIRE  WHEN EITHER NO ELIGIBLE PERSON
 REMAINS IN THE PROPERTY, OR WHEN THE BENEFICIARY OF THE FREEZE FAILS  TO
 REAPPLY  FOR SUCH FREEZE; PROVIDED, HOWEVER, THAT THE MUNICIPALITY SHALL
 PROVIDE A NOTICE SIXTY DAYS PRIOR TO THE ANNUAL  REAPPLICATION  DEADLINE
 VIA UNITED STATES POSTAL SERVICE TO THE BENEFICIARY'S PRIMARY RESIDENCE;
 PROVIDED  FURTHER,  THAT  A REAL PROPERTY ASSESSMENT FREEZE PERIOD SHALL
 ALSO EXPIRE UPON THE RENOVATION, CONSTRUCTION OR DEMOLITION OF  QUALIFY-
 ING  REAL  PROPERTY  THAT  RESULTS IN A CHANGE TO THE CASH VALUE OF SUCH
 PROPERTY OF MORE THAN TEN THOUSAND DOLLARS OR A VALUE ESTABLISHED BY THE
 MUNICIPALITY.
   8. UPON THE EXPIRATION OF THE PROPERTY TAX FREEZE PERIOD, THE  MUNICI-
 PALITY  MAY  COLLECT UPON THE LIEN UTILIZING THE PROCEDURES FOR ENFORCE-
 MENT OF COLLECTION OF DELINQUENT TAXES PURSUANT  TO  ARTICLE  ELEVEN  OF
 THIS CHAPTER.
   9.  A  CITY  OF  ONE MILLION OR MORE PERSONS SHALL POST ANNOUNCEMENTS,
 BOTH BY PUBLICATION AND ELECTRONICALLY, IF THEY OFFER THIS  TAX  ASSESS-
 MENT FREEZE.
   10.  ANY  CONVICTION OF HAVING MADE ANY WILLFUL FALSE STATEMENT IN THE
 APPLICATION FOR SUCH FREEZE, SHALL BE PUNISHABLE BY A FINE OF  NOT  MORE
 THAN  ONE  HUNDRED  DOLLARS AND SHALL DISQUALIFY THE APPLICANT OR APPLI-
 CANTS FROM FURTHER FREEZES FOR A PERIOD OF FIVE YEARS.
   § 2. This act shall take effect on the one hundred eightieth day after
 it shall have become a law.

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