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. LBD07217-03-4A. 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 [his56or her] such person's spouse who was entitled to possession or the useA. 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 providedA. 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.
