Bill Text: NY A07230 | 2019-2020 | General Assembly | Introduced


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 23-0)

Status: (Introduced) 2019-04-15 - referred to aging [A07230 Detail]

Download: New_York-2019-A07230-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          7230
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                     April 15, 2019
                                       ___________
        Introduced  by  M. of A. O'DONNELL, COLTON, RIVERA, BENEDETTO, DINOWITZ,
          PERRY, L. ROSENTHAL, DenDEKKER, MOSLEY, SEAWRIGHT  --  Multi-Sponsored
          by  --  M.    of  A.  ABBATE, CAHILL, COOK, CUSICK, CYMBROWITZ, GLICK,
          GUNTHER, JAFFEE, LAVINE, M. G. MILLER, ORTIZ, PAULIN,  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.
                                                                   LBD11124-01-9

        A. 7230                             2
     1  law, ordinance, or resolution  electing  to  exempt  such  benefits  and
     2  payments;
     3    § 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    §  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.
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