Bill Text: NY S02663 | 2009-2010 | General Assembly | Introduced
Bill Title: Provides that two owners of real property may qualify for the persons with disabilities and limited incomes exemption provided that at least one of such persons is disabled.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2010-01-06 - REFERRED TO LOCAL GOVERNMENT [S02663 Detail]
Download: New_York-2009-S02663-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
2663
2009-2010 Regular Sessions
I N S E N A T E
February 26, 2009
___________
Introduced by Sen. VOLKER -- 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 the partial
exemption from real property taxation to persons with disabilities and
limited incomes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
2 property tax law, as amended by chapter 348 of the laws of 2007, is
3 amended to read as follows:
4 (a) Real property owned by one or more persons with disabilities, or
5 real property owned by a husband, wife, or both, [or] by siblings OR BY
6 ANY TWO UNRELATED OR RELATED PERSONS, at least one of whom has a disa-
7 bility, or real property owned by one or more persons, some of whom
8 qualify under this section and the others of whom qualify under section
9 four hundred sixty-seven of this title, and whose income, as hereafter
10 defined, is limited by reason of such disability, shall be exempt from
11 taxation by any municipal corporation in which located to the extent of
12 fifty per centum of the assessed valuation thereof as hereinafter
13 provided. After a public hearing, the governing board of a county, city,
14 town or village may adopt a local law and a school district, other than
15 a school district subject to article fifty-two of the education law, may
16 adopt a resolution to grant the exemption authorized pursuant to this
17 section.
18 S 2. This act shall take effect immediately and shall apply to assess-
19 ment rolls prepared on the basis of taxable status dates occurring on or
20 after such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04098-01-9
