Bill Text: NY A02856 | 2015-2016 | General Assembly | Introduced

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Bill Title: Excludes social security payments and supplemental security income from the definition of "income" for the purposes of determining eligibility under the senior citizen rent increase exemption (SCRIE).

Spectrum: Partisan Bill (Democrat 32-0)

Status: (Introduced - Dead) 2016-01-06 - referred to aging [A02856 Detail]

Download: New_York-2015-A02856-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2856
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 20, 2015
                                      ___________
       Introduced  by M. of A. TITONE, CLARK, WRIGHT, COLTON, ROBINSON, RIVERA,
         BENEDETTO, DINOWITZ, PERRY, ROSENTHAL, CAMARA, DenDEKKER, MOYA, MOSLEY
         -- Multi-Sponsored by -- M.   of  A.  ABBATE,  BRENNAN,  BROOK-KRASNY,
         CAHILL,  COOK,  CUSICK,  CYMBROWITZ, FARRELL, GLICK, GUNTHER, HEASTIE,
         HOOPER, JAFFEE, LAVINE, MILLER,  O'DONNELL,  ORTIZ,  PAULIN,  SCHIMEL,
         SIMANOWITZ, TITUS -- read once and referred to the Committee on Aging
       AN ACT to amend the real property tax law, in relation to the definition
         of  income for purposes of the senior citizen rent increase exemptions
         (SCRIE) program
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Paragraph c of subdivision 1 of section 467-b of the real
    2  property tax law, as amended by chapter 500 of  the  laws  of  2001,  is
    3  amended to read as follows:
    4    c.  "Income"  means  income  from  all  sources after deduction of all
    5  income and social  security  taxes  and  includes  social  security  and
    6  retirement  benefits,  supplemental security income and additional state
    7  payments, public assistance benefits, interest,  dividends,  net  rental
    8  income,  salary  or  earnings,  and net income from self-employment, but
    9  shall not include gifts or inheritances, payments  made  to  individuals
   10  because  of  their  status as victims of Nazi persecution, as defined in
   11  P.L. 103-286, or increases in benefits accorded pursuant to  the  social
   12  security  act  or  a public or private pension paid to any member of the
   13  household which increase, in any given year, does not exceed the consum-
   14  er price index (all items United States  city  average)  for  such  year
   15  which take effect after the date of eligibility of head of the household
   16  receiving  benefits hereunder whether received by the head of the house-
   17  hold or any other member of the household; PROVIDED HOWEVER THAT  INCOME
   18  SHALL  NOT  INCLUDE INCOME FROM SOCIAL SECURITY BENEFITS OR SUPPLEMENTAL
   19  SECURITY INCOME PAYMENTS IF THE GOVERNING BOARD OF THE  MUNICIPALITY  IN
   20  WHICH  THE  SENIOR CITIZEN RESIDES, AFTER PUBLIC HEARING, ADOPTS A LOCAL
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03831-01-5
       A. 2856                             2
    1  LAW, ORDINANCE, OR RESOLUTION  ELECTING  TO  EXEMPT  SUCH  BENEFITS  AND
    2  PAYMENTS;
    3    S 2. Paragraph f of subdivision 1 of section 467-c of the real proper-
    4  ty tax law, as amended by chapter 500 of the laws of 2001, is amended to
    5  read as follows:
    6    f.  "Income"  means income received by the eligible head of the house-
    7  hold combined with the income of all other members of the household from
    8  all sources after deduction of all income and social security taxes  and
    9  includes  without  limitation,  social security and retirement benefits,
   10  supplemental security  income  and  additional  state  payments,  public
   11  assistance  benefits, interest, dividends, net rental income, salary and
   12  earnings, and net income from self employment,  but  shall  not  include
   13  gifts  or  inheritances,  payments  made to individuals because of their
   14  status as victims of Nazi persecution as defined in  P.L.  103-286,  nor
   15  increases  in benefits accorded pursuant to the social security act or a
   16  public or private pension paid to any  member  of  the  household  which
   17  increase,  in  any  given year, does not exceed the consumer price index
   18  (all items United States city average) for such year which  take  effect
   19  after  the eligibility date of an eligible head of the household receiv-
   20  ing benefits hereunder whether received by  the  eligible  head  of  the
   21  household  or  any other member of the household. When the eligible head
   22  of the household has retired on or after the commencement of the taxable
   23  period and prior to the  date  of  making  an  application  for  a  rent
   24  increase  exemption  order/tax  abatement  certificate  pursuant to this
   25  section, such person's income shall be adjusted by excluding  salary  or
   26  earnings  and projecting such person's retirement income over the entire
   27  taxable period.  FOR PURPOSES OF DETERMINING  INCOME  PURSUANT  TO  THIS
   28  PARAGRAPH, INCOME SHALL NOT INCLUDE SOCIAL SECURITY BENEFITS AND SUPPLE-
   29  MENTAL  SECURITY  INCOME  PAYMENTS  IF  THE GOVERNING BOARD OF THE LOCAL
   30  MUNICIPALITY IN WHICH THE SENIOR CITIZEN RESIDES,  AFTER PUBLIC HEARING,
   31  ADOPTS A LOCAL LAW, ORDINANCE, OR RESOLUTION  ELECTING  TO  EXEMPT  SUCH
   32  BENEFITS AND PAYMENTS.
   33    S  3.  This act shall take effect immediately; provided, however, that
   34  the amendments to paragraph c of subdivision 1 of section 467-b  of  the
   35  real property tax law, made by section one of this act, shall not affect
   36  the expiration of such section and shall be deemed to expire therewith.