Bill Text: NY A05741 | 2023-2024 | General Assembly | Amended


Bill Title: Provides for annual adjustment of the maximum income threshold for eligibility for the senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) by any increase in the consumer price index (CPI).

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced) 2024-05-28 - print number 5741a [A05741 Detail]

Download: New_York-2023-A05741-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         5741--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                     March 23, 2023
                                       ___________

        Introduced  by M. of A. GLICK, SEAWRIGHT, EACHUS, PHEFFER AMATO, CARROLL
          -- read once and referred to  the  Committee  on  Aging  --  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 increasing the
          combined  household  income limit for eligibility for a senior citizen
          rent increase exemption (SCRIE), disability  rent  increase  exemption
          (DRIE),  senior  citizen  homeowners'  exemption  (SCHE), and disabled
          homeowners' exemption (DHE) on the basis of the consumer price index

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section 1. Paragraphs a and b of subdivision 3 of section 467-b of the
     2  real  property tax law, paragraph a as amended by section 1 of part U of
     3  chapter 55 of the laws of 2014 and paragraph b as amended by chapter 129
     4  of the laws of 2014, are amended to read as follows:
     5    a. for a dwelling unit where the head of the  household  is  a  person
     6  sixty-two  years  of  age or older, no tax abatement shall be granted if
     7  the combined income of all members of the household for the  income  tax
     8  year  immediately  preceding the date of making application exceeds four
     9  thousand dollars, or such other sum not more than  twenty-five  thousand
    10  dollars  beginning  July  first,  two thousand five, twenty-six thousand
    11  dollars beginning July first, two thousand  six,  twenty-seven  thousand
    12  dollars  beginning July first, two thousand seven, twenty-eight thousand
    13  dollars beginning July first, two thousand eight,  twenty-nine  thousand
    14  dollars  beginning  July  first, two thousand nine, [and] fifty thousand
    15  dollars beginning July first, two thousand fourteen, and sixty-one thou-
    16  sand dollars beginning July first, two thousand twenty-four, as  may  be
    17  provided  by  the local law, ordinance or resolution adopted pursuant to
    18  this section, provided that when  the  head  of  the  household  retires
    19  before  the  commencement of such income tax year and the date of filing
    20  the application, the income for such year may be adjusted  by  excluding

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07217-03-4

        A. 5741--A                          2

     1  salary  or earnings and projecting [his or her] such head of household's
     2  retirement income over the entire period of  such  year.    The  maximum
     3  income  threshold provided for herein shall be increased by order of the
     4  commissioner  of  the state division of housing and community renewal to
     5  reflect any increase in the consumer price index for all urban consumers
     6  for all items as published by the United States bureau of labor  statis-
     7  tics  for  the  region in which the housing accommodation is located, as
     8  established for the most recent preceding  calendar  year  as  shall  be
     9  published by the division of housing and community renewal no later than
    10  the first of July in any given year, provided that for New York city and
    11  any  municipality  that  adopts  a  local  law,  ordinance or resolution
    12  providing for the abatement of taxes pursuant to  this  section  in  the
    13  counties  of  Dutchess,  Nassau,  Orange, Putnam, Rockland, Suffolk, and
    14  Westchester, such consumer price index shall be the New York-Newark-Jer-
    15  sey City, NY-NJ-PA consumer price index (CPI-U),  and  provided  further
    16  that  for  any  other municipality that adopts a local law, ordinance or
    17  resolution providing  for  the  abatement  of  taxes  pursuant  to  this
    18  section, such consumer price index shall be the Northeast Region consum-
    19  er price index.
    20    b.  for a dwelling unit where the head of the household qualifies as a
    21  person with a disability pursuant to subdivision five of  this  section,
    22  no tax abatement shall be granted if the combined income for all members
    23  of  the household for the current income tax year exceeds [fifty] sixty-
    24  one thousand dollars beginning July first, two thousand [fourteen] twen-
    25  ty-four, as may be provided by the local law,  ordinance  or  resolution
    26  adopted pursuant to this section.  The maximum income threshold provided
    27  for  herein shall be increased by order of the commissioner of the state
    28  division of housing and community renewal to reflect any increase in the
    29  consumer price index for all urban consumers for all items as  published
    30  by  the United States bureau of labor statistics for the region in which
    31  the housing accommodation is located, as established for the most recent
    32  preceding calendar year as shall be published by the division of housing
    33  and community renewal no later than the first of July in any given year,
    34  provided that for New York city and any municipality that adopts a local
    35  law, ordinance or resolution providing for the abatement of taxes pursu-
    36  ant to this section in the counties of Dutchess, Nassau, Orange, Putnam,
    37  Rockland, Suffolk, and Westchester, such consumer price index  shall  be
    38  the  New York-Newark-Jersey City, NY-NJ-PA consumer price index (CPI-U),
    39  and provided further that for any other municipality that adopts a local
    40  law, ordinance or resolution providing for the abatement of taxes pursu-
    41  ant to this section, such consumer price index shall  be  the  Northeast
    42  Region consumer price index.
    43    §  2. Paragraphs d and m of subdivision 1 of section 467-c of the real
    44  property tax law, paragraph d as separately amended by chapters 188  and
    45  205  of  the  laws  of 2005, subparagraph 1 of paragraph d as amended by
    46  section 2 of part U of chapter 55 of the laws of 2014 and paragraph m as
    47  amended by chapter 129 of the laws of  2014,  are  amended  to  read  as
    48  follows:
    49    d. "Eligible head of the household" means (1) a person or [his or her]
    50  such person's spouse who is sixty-two years of age or older and is enti-
    51  tled  to  the possession or to the use and occupancy of a dwelling unit,
    52  provided, however, with respect to a dwelling which  was  subject  to  a
    53  mortgage insured or initially insured by the federal government pursuant
    54  to  section two hundred thirteen of the National Housing Act, as amended
    55  "eligible head of the household" shall be limited to that person or [his
    56  or her] such person's spouse who was entitled to possession or  the  use

        A. 5741--A                          3

     1  and  occupancy  of such dwelling unit at the time of termination of such
     2  mortgage, and whose income when combined with the income  of  all  other
     3  members  of  the  household,  does  not exceed six thousand five hundred
     4  dollars  for  the taxable period, or such other sum not less than sixty-
     5  five hundred dollars nor more than twenty-five thousand  dollars  begin-
     6  ning  July  first, two thousand five, twenty-six thousand dollars begin-
     7  ning  July  first,  two  thousand  six,  twenty-seven  thousand  dollars
     8  beginning  July first, two thousand seven, twenty-eight thousand dollars
     9  beginning July first, two thousand eight, twenty-nine  thousand  dollars
    10  beginning  July  first,  two thousand nine, [and] fifty thousand dollars
    11  beginning July first, two  thousand  fourteen,  and  sixty-one  thousand
    12  dollars  beginning  July  first,  two  thousand  twenty-four,  as may be
    13  provided by local law; or (2) a person with a disability as  defined  in
    14  this  subdivision.    The  maximum  income threshold provided for herein
    15  shall be increased by order of the commissioner of the state division of
    16  housing and community renewal to reflect any increase  in  the  consumer
    17  price  index  for  all urban consumers for all items as published by the
    18  United States bureau of labor statistics for the  region  in  which  the
    19  housing  accommodation  is  located,  as established for the most recent
    20  preceding calendar year as shall be published by the division of housing
    21  and community renewal no later than the first of July in any given year,
    22  provided that for New York city and any municipality that adopts a local
    23  law, ordinance or resolution providing for the abatement of taxes pursu-
    24  ant to this section in the counties of Dutchess, Nassau, Orange, Putnam,
    25  Rockland, Suffolk, and Westchester, such consumer price index  shall  be
    26  the  New York-Newark-Jersey City, NY-NJ-PA consumer price index (CPI-U),
    27  and provided further that for any other municipality that adopts a local
    28  law, ordinance or resolution providing for the abatement of taxes pursu-
    29  ant to this section, such consumer price index shall  be  the  Northeast
    30  Region consumer price index.
    31    m.  "Person  with  a  disability" means an individual who is currently
    32  receiving social security disability insurance  (SSDI)  or  supplemental
    33  security  income (SSI) benefits under the federal social security act or
    34  disability pension or disability compensation benefits provided  by  the
    35  United  States department of veterans affairs or those previously eligi-
    36  ble by virtue of receiving disability benefits  under  the  supplemental
    37  security  income  program  or the social security disability program and
    38  currently receiving medical assistance benefits based  on  determination
    39  of  disability  as  provided  in  section three hundred sixty-six of the
    40  social services law and whose income for the current  income  tax  year,
    41  together  with the income of all members of such individual's household,
    42  does not exceed [fifty] sixty-one thousand dollars beginning July first,
    43  two thousand [fourteen] twenty-four, as may be provided  by  local  law.
    44  The  maximum  income threshold provided for herein shall be increased by
    45  order of the commissioner of the state division of housing and community
    46  renewal to reflect any increase in the  consumer  price  index  for  all
    47  urban  consumers  for all items as published by the United States bureau
    48  of labor statistics for the region in which the housing accommodation is
    49  located, as established for the most recent preceding calendar  year  as
    50  shall  be  published by the division of housing and community renewal no
    51  later than the first of July in any given year, provided  that  for  New
    52  York  city  and  any  municipality that adopts a local law, ordinance or
    53  resolution providing for the abatement of taxes pursuant to this section
    54  in the counties of Dutchess, Nassau, Orange, Putnam, Rockland,  Suffolk,
    55  and  Westchester,  such  consumer  price index shall be the New York-Ne-
    56  wark-Jersey City, NY-NJ-PA consumer price index  (CPI-U),  and  provided

        A. 5741--A                          4

     1  further  that  for any other municipality that adopts a local law, ordi-
     2  nance or resolution providing for the abatement  of  taxes  pursuant  to
     3  this  section,  such  consumer price index shall be the Northeast Region
     4  consumer price index.
     5    § 3. Subparagraph (i) of paragraph (a) of subdivision 3 of section 467
     6  of the real property tax law, as amended by section 2 of part K of chap-
     7  ter 59 of the laws of 2023, is amended to read as follows:
     8    (i) if the income of the owner or the combined income of the owners of
     9  the property for the applicable income tax year exceeds the sum of three
    10  thousand dollars, or such other sum not less than three thousand dollars
    11  nor  more  than [fifty] sixty-one thousand dollars beginning July first,
    12  two thousand twenty-four, as may be provided by the local law, ordinance
    13  or resolution adopted pursuant to this  section.    The  maximum  income
    14  threshold provided for herein shall be increased by order of the commis-
    15  sioner to reflect any increase in the consumer price index for all urban
    16  consumers  for  all  items  as  published by the United States bureau of
    17  labor statistics for the region in which the  housing  accommodation  is
    18  located,  as  established for the most recent preceding calendar year as
    19  shall be published by the division of housing and community  renewal  no
    20  later  than  the  first of July in any given year, provided that for New
    21  York city and any municipality that adopts a  local  law,  ordinance  or
    22  resolution providing for the abatement of taxes pursuant to this section
    23  in  the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk,
    24  and Westchester, such consumer price index shall  be  the  New  York-Ne-
    25  wark-Jersey  City,  NY-NJ-PA  consumer price index (CPI-U), and provided
    26  further that for any other municipality that adopts a local  law,  ordi-
    27  nance  or  resolution  providing  for the abatement of taxes pursuant to
    28  this section, such consumer price index shall be  the  Northeast  Region
    29  consumer price index.
    30    §  4.  Subparagraph  (i)  of paragraph (a) of subdivision 5 of section
    31  459-c of the real property tax law, as amended by section 8 of part K of
    32  chapter 59 of the laws of 2023, is amended to read as follows:
    33    (i) if the income of the owner or the combined income of the owners of
    34  the property for the applicable income tax year exceeds the sum of three
    35  thousand dollars, or such other sum not less than three thousand dollars
    36  nor more than [fifty] sixty-one thousand dollars beginning  July  first,
    37  two  thousand twenty-four, as may be provided by the local law or resol-
    38  ution adopted pursuant to this section.   The maximum  income  threshold
    39  provided  for  herein shall be increased by order of the commissioner to
    40  reflect any increase in the consumer price index for all urban consumers
    41  for all items as published by the United States bureau of labor  statis-
    42  tics  for  the  region in which the housing accommodation is located, as
    43  established for the most recent preceding  calendar  year  as  shall  be
    44  published by the division of housing and community renewal no later than
    45  the first of July in any given year, provided that for New York city and
    46  any  municipality  that  adopts  a  local  law,  ordinance or resolution
    47  providing for the abatement of taxes pursuant to  this  section  in  the
    48  counties  of  Dutchess,  Nassau,  Orange, Putnam, Rockland, Suffolk, and
    49  Westchester, such consumer price index shall be the New York-Newark-Jer-
    50  sey City, NY-NJ-PA consumer price index (CPI-U),  and  provided  further
    51  that  for  any  other municipality that adopts a local law, ordinance or
    52  resolution providing  for  the  abatement  of  taxes  pursuant  to  this
    53  section, such consumer price index shall be the Northeast Region consum-
    54  er price index.
    55    § 5. This act shall take effect immediately; provided that:

        A. 5741--A                          5

     1    (a) the amendments to paragraph a of subdivision 3 of section 467-b of
     2  the  real  property  tax  law  made by section one of this act shall not
     3  affect the expiration of such paragraph pursuant to section 4 of part  U
     4  of  chapter  55  of the laws of 2014, as amended, and shall be deemed to
     5  expire therewith;
     6    (b) the amendments to paragraph b of subdivision 3 of section 467-b of
     7  the  real  property  tax  law  made by section one of this act shall not
     8  affect the expiration of such paragraph pursuant to section 4 of chapter
     9  129 of the laws of 2014, as amended, and shall be deemed to expire ther-
    10  ewith;
    11    (c) the amendments to subparagraph 1 of paragraph d of  subdivision  1
    12  of  section  467-c  of the real property tax law, made by section two of
    13  this act shall not affect the expiration of such  subparagraph  pursuant
    14  to  section  4  of part U of chapter 55 of the laws of 2014, as amended,
    15  and shall be deemed expired therewith; and
    16    (d) the amendments to paragraph m of subdivision 1 of section 467-c of
    17  the real property tax law, made by section two of  this  act  shall  not
    18  affect the expiration of such paragraph pursuant to section 4 of chapter
    19  129  of the laws of 2014, as amended, and shall be deemed expired there-
    20  with.
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