S T A T E O F N E W Y O R K
________________________________________________________________________
710
2023-2024 Regular Sessions
I N S E N A T E
January 6, 2023
___________
Introduced by Sen. CLEARE -- read twice and ordered printed, and when
printed to be committed to the Committee on Aging
AN ACT to amend the real property tax law, in relation to providing a
rent increase exemption to persons with disabilities
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph b of subdivision 3 of section 467-b of the real
property tax law, as amended by section 1 of chapter 129 of the laws of
2014, is amended to read as follows:
b. (1) for a dwelling unit where the head of the household qualifies
as a person with a disability pursuant to subdivision five of this
section, no tax abatement shall be granted if the combined income for
all members of the household for the current income tax year exceeds
fifty thousand dollars beginning July first, two thousand fourteen, as
may be provided by the local law, ordinance or resolution adopted pursu-
ant to this section[.]; OR
(2) (I) FOR A DWELLING UNIT WHERE THE HEAD OF HOUSEHOLD QUALIFIES AS A
PERSON WITH A DISABILITY DUE TO RECEIPT OF CASH SUPPLEMENTAL SECURITY
INCOME PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATEMENT
SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE HOUSEHOLD
FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME ABOVE WHICH
SUCH HEAD OF HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE CASH SUPPLE-
MENTAL SECURITY INCOME BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR;
(II) FOR A DWELLING UNIT WHERE THE HEAD OF HOUSEHOLD QUALIFIES AS A
PERSON WITH A DISABILITY DUE TO RECEIPT OF SOCIAL SECURITY DISABILITY
INSURANCE (SSDI) OR MEDICAL ASSISTANCE BENEFITS BASED ON A DETERMINATION
OF DISABILITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE
SOCIAL SERVICES LAW PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX
ABATEMENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE
HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS TWENTY-NINE THOUSAND
DOLLARS;
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02727-01-3
S. 710 2
(III) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS
A PERSON WITH A DISABILITY DUE TO RECEIPT OF DISABILITY PENSION OR DISA-
BILITY COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF
VETERANS AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX
ABATEMENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE
HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME
ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE
SUCH CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER
FEDERAL LAW DURING SUCH TAX YEAR; AND
(IV) WHEN THE HEAD OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF
SUCH INCOME TAX YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME
FOR SUCH YEAR MAY BE ADJUSTED BY EXCLUDING SALARY OR EARNINGS AND
PROJECTING HIS OR HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH
YEAR.
PROVIDED THAT A MUNICIPALITY SHALL NOT BE REQUIRED TO ENACT A NEW
LOCAL LAW, ORDINANCE, OR RESOLUTION AFTER PUBLIC HEARING PURSUANT TO
SUBDIVISION TWO OF THIS SECTION IF SUCH MUNICIPALITY HAS ALREADY ENACTED
A LOCAL LAW, ORDINANCE, OR RESOLUTION PURSUANT TO SUBDIVISION TWO OF
THIS SECTION ADOPTING THE PROVISIONS OF SUBPARAGRAPH ONE OF THIS PARA-
GRAPH AND THE MUNICIPALITY CHOOSES TO CONTINUE UTILIZING SUBPARAGRAPH
ONE OF THIS PARAGRAPH.
§ 2. Paragraph b of subdivision 3 of section 467-b of the real proper-
ty tax law, as amended by section 2 of chapter 129 of the laws of 2014,
is amended to read as follows:
b. (1) for a dwelling unit where the head of the household qualifies
as a person with a disability pursuant to subdivision five of this
section, no tax abatement shall be granted if the combined income for
all members of the household for the current income tax year exceeds
fifty thousand dollars beginning July first, two thousand fourteen, as
may be provided by the local law, ordinance or resolution adopted pursu-
ant to this section[.]; OR
(2) (I) FOR A DWELLING UNIT WHERE THE HEAD OF HOUSEHOLD QUALIFIES AS A
PERSON WITH A DISABILITY DUE TO RECEIPT OF CASH SUPPLEMENTAL SECURITY
INCOME PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATEMENT
SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE HOUSEHOLD
FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME ABOVE WHICH
SUCH HEAD OF HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE CASH SUPPLE-
MENTAL SECURITY INCOME BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR;
(II) FOR A DWELLING UNIT WHERE THE HEAD OF HOUSEHOLD QUALIFIES AS A
PERSON WITH A DISABILITY DUE TO RECEIPT OF SOCIAL SECURITY DISABILITY
INSURANCE (SSDI) OR MEDICAL ASSISTANCE BENEFITS BASED ON A DETERMINATION
OF DISABILITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE
SOCIAL SERVICES LAW PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX
ABATEMENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE
HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS TWENTY-NINE THOUSAND
DOLLARS;
(III) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS
A PERSON WITH A DISABILITY DUE TO RECEIPT OF DISABILITY PENSION OR DISA-
BILITY COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF
VETERANS AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX
ABATEMENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE
HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME
ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE
SUCH CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER
FEDERAL LAW DURING SUCH TAX YEAR; AND
S. 710 3
(IV) WHEN THE HEAD OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF
SUCH INCOME TAX YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME
FOR SUCH YEAR MAY BE ADJUSTED BY EXCLUDING SALARY OR EARNINGS AND
PROJECTING HIS OR HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH
YEAR.
PROVIDED THAT A MUNICIPALITY SHALL NOT BE REQUIRED TO ENACT A NEW
LOCAL LAW, ORDINANCE, OR RESOLUTION AFTER PUBLIC HEARING PURSUANT TO
SUBDIVISION TWO OF THIS SECTION IF SUCH MUNICIPALITY HAS ALREADY ENACTED
A LOCAL LAW, ORDINANCE, OR RESOLUTION PURSUANT TO SUBDIVISION TWO OF
THIS SECTION ADOPTING THE PROVISIONS OF SUBPARAGRAPH ONE OF THIS PARA-
GRAPH AND THE MUNICIPALITY CHOOSES TO CONTINUE UTILIZING SUBPARAGRAPH
ONE OF THIS PARAGRAPH.
§ 3. Paragraph m of subdivision 1 of section 467-c of the real proper-
ty tax law, as amended by chapter 129 of the laws of 2014, is amended to
read as follows:
m. (1) "Person with a disability" means (I) an individual who is
currently receiving social security disability insurance (SSDI) or
supplemental security income (SSI) benefits under the federal social
security act or disability pension or disability compensation benefits
provided by the United States department of veterans affairs or those
previously eligible by virtue of receiving disability benefits under the
supplemental security income program or the social security disability
program and currently receiving medical assistance benefits based on
determination of disability as provided in section three hundred sixty-
six of the social services law; and
(II) whose income for the current income tax year, together with the
income of all members of such individual's household, does not exceed
fifty thousand dollars beginning July first, two thousand fourteen, as
may be provided by local law.
(2) IF THE GOVERNING BOARD OF A MUNICIPALITY FURTHER ADOPTS, AFTER
PUBLIC HEARING, A LOCAL LAW, ORDINANCE, OR RESOLUTION:
(I) THE INCOME FOR THE CURRENT TAX YEAR, TOGETHER WITH THE INCOME OF
ALL MEMBERS OF SUCH INDIVIDUAL'S HOUSEHOLD, FOR AN INDIVIDUAL CURRENTLY
RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR MEDICAL ASSIST-
ANCE BENEFITS BASED ON A DETERMINATION OF DISABILITY AS PROVIDED IN
SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL SERVICES LAW, MAY EXCEED
THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE
CASH SUPPLEMENTAL SECURITY INCOME BENEFITS UNDER FEDERAL LAW DURING SUCH
TAX YEAR, BUT MAY NOT EXCEED TWENTY-NINE THOUSAND DOLLARS;
(II) THE INCOME FOR THE CURRENT INCOME TAX YEAR, TOGETHER WITH THE
INCOME OF ALL MEMBERS OF SUCH INDIVIDUAL'S HOUSEHOLD, FOR AN INDIVIDUAL
WHO IS CURRENTLY RECEIVING DISABILITY PENSION OR DISABILITY COMPENSATION
BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS,
MAY EXCEED THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE
TO RECEIVE CASH SUPPLEMENTAL SECURITY INCOME BENEFITS UNDER FEDERAL LAW
DURING SUCH TAX YEAR, BUT MAY NOT EXCEED THE MAXIMUM INCOME AT WHICH
SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISABILITY PENSION OR
DISABILITY COMPENSATION BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR.
§ 4. Paragraph m of subdivision 1 of section 467-c of the real proper-
ty tax law, as added by chapter 188 of the laws of 2005, is amended to
read as follows:
m. (1) "Person with a disability" means (I) an individual who is
currently receiving social security disability insurance (SSDI) or
supplemental security income (SSI) benefits under the federal social
security act or disability pension or disability compensation benefits
provided by the United States department of veterans affairs or those
S. 710 4
previously eligible by virtue of receiving disability benefits under the
supplemental security income program or the social security disability
program and currently receiving medical assistance benefits based on
determination of disability as provided in section three hundred sixty-
six of the social services law; and
(II) whose income for the current income tax year, together with the
income of all members of such individual's household, does not exceed
the maximum income at which such individual would be eligible to receive
cash supplemental security income benefits under federal law during such
tax year.
(2) IF THE GOVERNING BOARD OF A MUNICIPALITY FURTHER ADOPTS, AFTER
PUBLIC HEARING, A LOCAL LAW, ORDINANCE, OR RESOLUTION:
(I) THE INCOME FOR THE CURRENT TAX YEAR, TOGETHER WITH THE INCOME OF
ALL MEMBERS OF SUCH INDIVIDUAL'S HOUSEHOLD, FOR AN INDIVIDUAL CURRENTLY
RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR MEDICAL ASSIST-
ANCE BENEFITS BASED ON A DETERMINATION OF DISABILITY AS PROVIDED IN
SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL SERVICES LAW, MAY EXCEED
THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE
CASH SUPPLEMENTAL SECURITY INCOME BENEFITS UNDER FEDERAL LAW DURING SUCH
TAX YEAR, BUT MAY NOT EXCEED TWENTY-NINE THOUSAND DOLLARS;
(II) THE INCOME FOR THE CURRENT INCOME TAX YEAR, TOGETHER WITH THE
INCOME OF ALL MEMBERS OF SUCH INDIVIDUAL'S HOUSEHOLD, FOR AN INDIVIDUAL
WHO IS CURRENTLY RECEIVING DISABILITY PENSION OR DISABILITY COMPENSATION
BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS,
MAY EXCEED THE MAXIMUM INCOME AT WHICH SUCH INDIVIDUAL WOULD BE ELIGIBLE
TO RECEIVE CASH SUPPLEMENTAL SECURITY INCOME BENEFITS UNDER FEDERAL LAW
DURING SUCH TAX YEAR, BUT MAY NOT EXCEED THE MAXIMUM INCOME AT WHICH
SUCH INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISABILITY PENSION OR
DISABILITY COMPENSATION BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR.
§ 5. This act shall take effect on the one hundred twentieth day after
it shall have become a law provided, however, that:
(a) the amendments to paragraph b of subdivision 3 of section 467-b of
the real property tax law made by section one of this act shall be
subject to the expiration and reversion of such paragraph pursuant to
section 4 of chapter 129 of the laws of 2014, as amended, when upon such
date the provisions of section two of this act shall take effect; and
(b) the amendments to paragraph m of subdivision 1 of section 467-c of
the real property tax law made by section three of this act shall be
subject to the expiration and reversion of such paragraph pursuant to
section 4 of chapter 129 of the laws of 2014, as amended, when upon such
date the provisions of section four of this act shall take effect.