Bill Text: NY S02574 | 2023-2024 | General Assembly | Introduced

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Bill Title: Permits a claimant to submit an order determining compensation from the workers' compensation board as proof of disability for purposes of real property tax exemptions.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Passed) 2023-12-22 - APPROVAL MEMO.79 [S02574 Detail]

Download: New_York-2023-S02574-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2574

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 23, 2023
                                       ___________

        Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT to amend the real property tax law, in relation to tax exemptions
          for persons with disabilities

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

     1    Section 1. Paragraph (b) and the closing paragraph of subdivision 2 of
     2  section 459-c of the real property tax law, as amended by section  2  of
     3  part  B  of  chapter  686  of  the  laws of 2022, are amended to read as
     4  follows:
     5    (b) a person with a disability is one who has  a  physical  or  mental
     6  impairment, not due to current use of alcohol or illegal drug use, which
     7  substantially  limits  such  person's  ability  to engage in one or more
     8  major life activities, such as caring for one's self, performing  manual
     9  tasks, walking, seeing, hearing, speaking, breathing, learning and work-
    10  ing,  and  who  (i)  is  certified to receive social security disability
    11  insurance (SSDI) or supplemental security income  (SSI)  benefits  under
    12  the  federal  Social Security Act, or (ii) is certified to receive Rail-
    13  road Retirement Disability benefits under the federal  railroad  Retire-
    14  ment  Act, or (iii) has received a certificate from the state commission
    15  for the blind stating that such person is  legally  blind,  or  (iv)  is
    16  certified  to receive a United States Postal Service disability pension,
    17  or (v) is certified to receive a United States  department  of  veterans
    18  affairs  disability  pension  pursuant to 38 U.S.C.   §1521, or (vi) has
    19  received an order from the chair  of  the  workers'  compensation  board
    20  pursuant  to article two of the workers' compensation law determining an
    21  award for compensation for permanent total disability, as such  term  is
    22  defined  in  subdivision  one of section fifteen of the workers' compen-
    23  sation law, or of permanent partial disability, as such term is  defined
    24  in subdivision three of such section fifteen.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06935-01-3
        S. 2574                             2

     1    An  award  letter from the Social Security Administration or the Rail-
     2  road Retirement Board, or a certificate from the  state  commission  for
     3  the  blind, or an award letter from the United States Postal Service, or
     4  an award letter from the United States department of  veterans  affairs,
     5  or  an order of determination of an award for compensation for permanent
     6  total disability or of permanent partial disability issued by the  work-
     7  ers' compensation board shall be submitted as proof of disability.
     8    §  2.  This  act shall take effect on the ninetieth day after it shall
     9  have become a law.