Bill Text: NY S01963 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.

Spectrum: Slight Partisan Bill (Republican 5-2)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO AGING [S01963 Detail]

Download: New_York-2019-S01963-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1963
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 18, 2019
                                       ___________
        Introduced  by  Sens.  LITTLE,  ADDABBO,  AKSHAR,  RANZENHOFER, RITCHIE,
          ROBACH -- 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 extending the
          enhanced STAR exemption to the disabled surviving spouse of  a  previ-
          ously qualifying individual
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subparagraph (iii) of paragraph (a)  of  subdivision  4  of
     2  section  425 of the real property tax law, as added by section 4 of part
     3  A of chapter 405 of the laws of 1999, is amended to read as follows:
     4    (iii) In the case of property owned by husband and wife, one  of  whom
     5  is  sixty-five  years of age or over, the exemption, once granted, shall
     6  not be rescinded solely because of the death of the older spouse so long
     7  as the surviving spouse is at least sixty-two years of age or  is  phys-
     8  ically  disabled as of the date specified in this paragraph.  To qualify
     9  as physically disabled for the purposes of this subparagraph,  an  indi-
    10  vidual  shall submit to the assessor a certified statement from a physi-
    11  cian licensed to practice in the state on a  form  prescribed  and  made
    12  available  by  the  commissioner  which states that the individual has a
    13  permanent physical impairment which substantially limits one or more  of
    14  such  individual's  major life activities, except that an individual who
    15  has obtained a certificate from the state commission  for  the  visually
    16  handicapped  stating  that  such  individual is legally blind may submit
    17  such certificate in lieu of a physician's certified statement. The other
    18  requirements of this subdivision must still  be  met  for  the  enhanced
    19  exemption to be granted to a surviving spouse under this subparagraph.
    20    §  2.  This  act  shall take effect immediately and shall apply to the
    21  administration  of  the  enhanced  STAR  exemption  beginning  with  the
    22  2020-2021 school year.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02996-01-9
feedback