S T A T E O F N E W Y O R K ________________________________________________________________________ 398 2011-2012 Regular Sessions I N S E N A T E (PREFILED) January 5, 2011 ___________ Introduced by Sens. KRUEGER, ADDABBO, DUANE, MONTGOMERY, PERKINS, SERRA- NO -- read twice and ordered printed, and when printed to be committed to the Committee on Aging AN ACT to amend the real property tax law, in relation to providing a rent increase exemption to persons with disabilities 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, as amended by section 1 of chapter 188 of the 3 laws of 2005, paragraph a as separately amended by chapter 205 of the 4 laws of 2005, 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, OR IS A PERSON WITH A DISABILITY 7 RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR CURRENTLY 8 RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION OF DISABIL- 9 ITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL 10 SERVICES LAW AS DEFINED IN SUBDIVISION FIVE OF THIS SECTION, no tax 11 abatement shall be granted if the combined income of all members of the 12 household for the income tax year immediately preceding the date of 13 making application exceeds four thousand dollars, or such other sum not 14 more than twenty-five thousand dollars beginning July first, two thou- 15 sand five, twenty-six thousand dollars beginning July first, two thou- 16 sand six, twenty-seven thousand dollars beginning July first, two thou- 17 sand seven, twenty-eight thousand dollars beginning July first, two 18 thousand eight, and twenty-nine thousand dollars beginning July first, 19 two thousand nine, as may be provided by the local law, ordinance or 20 resolution adopted pursuant to this section, provided that when the head 21 of the household retires before the commencement of such income tax year 22 and the date of filing the application, the income for such year may be EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01055-01-1 S. 398 2 1 adjusted by excluding salary or earnings and projecting his or her 2 retirement income over the entire period of such year. 3 b. (1) for a dwelling unit where the head of the household qualifies 4 as a person with a disability RECEIVING SUPPLEMENTAL SECURITY INCOME 5 (SSI) BENEFITS UNDER THE FEDERAL SOCIAL SECURITY ACT pursuant to subdi- 6 vision five of this section, no tax abatement shall be granted if the 7 combined income for all members of the household for the current income 8 tax year exceeds the maximum income above which such head of the house- 9 hold would not be eligible to receive cash supplemental security income 10 benefits under federal law during such tax year. PROVIDED THAT WHEN THE 11 HEAD OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX 12 YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR 13 MAY BE ADJUSTED BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR 14 HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR. 15 (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A 16 PERSON WITH A DISABILITY RECEIVING DISABILITY PENSION OR DISABILITY 17 COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER- 18 ANS AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATE- 19 MENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE 20 HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME 21 ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE 22 CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER- 23 AL LAW DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF THE HOUSE- 24 HOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX YEAR AND THE 25 DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR MAY BE ADJUSTED 26 BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR HER RETIREMENT 27 INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR. 28 S 2. Paragraphs a and b of subdivision 3 of section 467-b of the real 29 property tax law, as amended by section 2 of chapter 188 of the laws of 30 2005, are amended to read as follows: 31 a. for a dwelling unit where the head of the household is a person 32 sixty-two years of age or older, OR IS A PERSON WITH A DISABILITY 33 RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR CURRENTLY 34 RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION OF DISABIL- 35 ITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE SOCIAL 36 SERVICES LAW AS DEFINED IN SUBDIVISION FIVE OF THIS SECTION, no tax 37 abatement shall be granted if the combined income of all members of the 38 household for the income tax year immediately preceding the date of 39 making application exceeds three thousand dollars, or such other sum not 40 more than five thousand dollars as may be provided by the local law, 41 ordinance or resolution adopted pursuant to this section, provided that 42 when the head of the household retires before the commencement of such 43 year and the date of filing the application, the income for such year 44 may be adjusted by excluding salary or earnings and projecting his 45 retirement income over the entire period of such year. 46 b. (1) for a dwelling unit where the head of the household qualifies 47 as a person with a disability RECEIVING SUPPLEMENTAL SECURITY INCOME 48 (SSI) BENEFITS UNDER THE FEDERAL SOCIAL SECURITY ACT pursuant to subdi- 49 vision five of this section, no tax abatement shall be granted if the 50 combined income for all members of the household for the current income 51 tax year exceeds the maximum income at which such head of the household 52 would not be eligible to receive cash supplemental security income bene- 53 fits under federal law during such tax year. PROVIDED THAT WHEN THE 54 HEAD OF THE HOUSEHOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX 55 YEAR AND THE DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR S. 398 3 1 MAY BE ADJUSTED BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR 2 HER RETIREMENT INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR. 3 (2) FOR A DWELLING UNIT WHERE THE HEAD OF THE HOUSEHOLD QUALIFIES AS A 4 PERSON WITH A DISABILITY RECEIVING DISABILITY PENSION OR DISABILITY 5 COMPENSATION BENEFITS PROVIDED BY THE UNITED STATES DEPARTMENT OF VETER- 6 ANS AFFAIRS PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, NO TAX ABATE- 7 MENT SHALL BE GRANTED IF THE COMBINED INCOME FOR ALL MEMBERS OF THE 8 HOUSEHOLD FOR THE CURRENT INCOME TAX YEAR EXCEEDS THE MAXIMUM INCOME 9 ABOVE WHICH SUCH HEAD OF THE HOUSEHOLD WOULD NOT BE ELIGIBLE TO RECEIVE 10 CASH DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS UNDER FEDER- 11 AL LAW DURING SUCH TAX YEAR. PROVIDED THAT WHEN THE HEAD OF THE HOUSE- 12 HOLD RETIRES BEFORE THE COMMENCEMENT OF SUCH INCOME TAX YEAR AND THE 13 DATE OF FILING THE APPLICATION, THE INCOME FOR SUCH YEAR MAY BE ADJUSTED 14 BY EXCLUDING SALARY OR EARNINGS AND PROJECTING HIS OR HER RETIREMENT 15 INCOME OVER THE ENTIRE PERIOD OF SUCH YEAR. 16 S 3. Paragraph d of subdivision 1 of section 467-c of the real proper- 17 ty tax law, as separately amended by chapters 188 and 205 of the laws of 18 2005, is amended to read as follows: 19 d. "Eligible head of the household" means (1) a person or his or her 20 spouse who is sixty-two years of age or older, OR IS A PERSON WITH A 21 DISABILITY RECEIVING SOCIAL SECURITY DISABILITY INSURANCE (SSDI) OR 22 CURRENTLY RECEIVING MEDICAL ASSISTANCE BENEFITS BASED ON DETERMINATION 23 OF DISABILITY AS PROVIDED IN SECTION THREE HUNDRED SIXTY-SIX OF THE 24 SOCIAL SERVICES LAW AS DEFINED IN SUBDIVISION FIVE OF THIS SECTION, and 25 is entitled to the possession or to the use and occupancy of a dwelling 26 unit, provided, however, with respect to a dwelling which was subject to 27 a mortgage insured or initially insured by the federal government pursu- 28 ant to section two hundred thirteen of the National Housing Act, as 29 amended "eligible head of the household" shall be limited to that person 30 or his or her spouse who was entitled to possession or the use and occu- 31 pancy of such dwelling unit at the time of termination of such mortgage, 32 and whose income when combined with the income of all other members of 33 the household, does not exceed six thousand five hundred dollars for the 34 taxable period, or such other sum not less than sixty-five hundred 35 dollars nor more than twenty-five thousand dollars beginning July first, 36 two thousand five, twenty-six thousand dollars beginning July first, two 37 thousand six, twenty-seven thousand dollars beginning July first, two 38 thousand seven, twenty-eight thousand dollars beginning July first, two 39 thousand eight, and twenty-nine thousand dollars beginning July first, 40 two thousand nine, as may be provided by local law; or (2) a person with 41 a disability as defined in this subdivision. 42 S 4. Paragraph m of subdivision 1 of section 467-c of the real proper- 43 ty tax law, as added by chapter 188 of the laws of 2005, is amended to 44 read as follows: 45 m. "Person with a disability" means an individual who is currently 46 receiving social security disability insurance (SSDI) or supplemental 47 security income (SSI) benefits under the federal social security act or 48 disability pension or disability compensation benefits provided by the 49 United States department of veterans affairs or those previously eligi- 50 ble by virtue of receiving disability benefits under the supplemental 51 security income program or the social security disability program and 52 currently receiving medical assistance benefits based on determination 53 of disability as provided in section three hundred sixty-six of the 54 social services law [and whose]. PROVIDED, HOWEVER, FOR AN INDIVIDUAL 55 WHO IS CURRENTLY RECEIVING SUPPLEMENTAL SECURITY INCOME (SSI) BENEFITS, 56 income for the current income tax year, together with the income of all S. 398 4 1 members of such individual's household, [does] SHALL not exceed the 2 maximum income at which such individual would be eligible to receive 3 cash supplemental security income benefits under federal law during such 4 tax year. PROVIDED, FURTHER, FOR AN INDIVIDUAL WHO IS CURRENTLY RECEIV- 5 ING DISABILITY PENSION OR DISABILITY COMPENSATION BENEFITS PROVIDED BY 6 THE UNITED STATES DEPARTMENT OF VETERANS AFFAIRS, INCOME FOR THE CURRENT 7 INCOME TAX YEAR, TOGETHER WITH THE INCOME OF ALL MEMBERS OF SUCH INDI- 8 VIDUAL'S HOUSEHOLD, SHALL NOT EXCEED THE MAXIMUM INCOME AT WHICH SUCH 9 INDIVIDUAL WOULD BE ELIGIBLE TO RECEIVE CASH DISABILITY PENSION OR DISA- 10 BILITY COMPENSATION BENEFITS UNDER FEDERAL LAW DURING SUCH TAX YEAR. 11 S 5. This act shall take effect on the one hundred twentieth day after 12 it shall have become a law, provided that the amendments to section 13 467-b of the real property tax law made by section one of this act shall 14 be subject to the expiration and reversion of such section pursuant to 15 section 17 of chapter 576 of the laws of 1974, as amended, when upon 16 such date the provisions of section two of this act shall take effect.