Bill Text: NY A02731 | 2017-2018 | General Assembly | Amended

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Bill Title: Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.

Spectrum: Partisan Bill (Republican 6-0)

Status: (Introduced - Dead) 2018-04-17 - held for consideration in real property taxation [A02731 Detail]

Download: New_York-2017-A02731-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         2731--A
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    January 23, 2017
                                       ___________
        Introduced by M. of A. CROUCH, MORINELLO, BRABENEC -- Multi-Sponsored by
          --  M.  of  A.   ERRIGO, HAWLEY, OAKS -- read once and referred to the
          Committee on Real Property Taxation -- recommitted to the Committee on
          Real Property Taxation in accordance with Assembly Rule 3, sec.  2  --
          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 extending  the
          enhanced  STAR  exemption to the disabled surviving spouse of a previ-
          ously qualifying individual
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Subparagraph  (iii)  of paragraph (a) of subdivision 4 of
     2  section 425 of the real property tax law, as added by section 4 of  part
     3  A of chapter 405 of the laws of 1999, is amended to read as follows:
     4    (iii)  In  the case of property owned by husband and wife, one of whom
     5  is sixty-five years of age or over, the exemption, once  granted,  shall
     6  not be rescinded solely because of the death of the older spouse so long
     7  as  the  surviving spouse is at least sixty-two years of age or is phys-
     8  ically disabled as of the date specified in this paragraph.  To  qualify
     9  as  physically  disabled for the purposes of this subparagraph, an indi-
    10  vidual shall submit to the assessor a certified statement from a  physi-
    11  cian  licensed  to  practice  in the state on a form prescribed and made
    12  available by the commissioner which states that  the  individual  has  a
    13  permanent  physical impairment which substantially limits one or more of
    14  such individual's major life activities, except that an  individual  who
    15  has  obtained  a  certificate from the state commission for the visually
    16  handicapped stating that such individual is  legally  blind  may  submit
    17  such certificate in lieu of a physician's certified statement. The other
    18  requirements  of  this  subdivision  must  still be met for the enhanced
    19  exemption to be granted to a surviving spouse under this subparagraph.
    20    § 2. This act shall take effect immediately and  shall  apply  to  the
    21  administration  of  the  enhanced  STAR  exemption  beginning  with  the
    22  2018-2019 school year.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00336-03-8