Bill Text: NY S04579 | 2019-2020 | General Assembly | Introduced

Bill Title: Authorizes a property tax cap for persons over seventy years of age where the governing board of the municipality adopts a local law, ordinance or resolution providing for such cap.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-03-15 - REFERRED TO AGING [S04579 Detail]

Download: New_York-2019-S04579-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                    IN SENATE
                                     March 15, 2019
        Introduced  by  Sen.  RANZENHOFER -- 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 a real proper-
          ty tax cap for persons over seventy years of age
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  The  real  property  tax  law  is amended by adding a new
     2  section 467-l to read as follows:
     3    § 467-l. Real property tax cap for certain persons over seventy  years
     4  of  age.  1. Real property owned by one or more persons, each of whom is
     5  seventy years of age or over, or real  property  owned  by  husband  and
     6  wife,  one  of whom is seventy years of age or over, may be subject to a
     7  real property tax cap provided the  governing  board  of  any  municipal
     8  corporation in which the real property is located, after public hearing,
     9  adopts a local law, ordinance or resolution providing that real property
    10  taxes  for  such  property  be capped at the amounts payable at the time
    11  such application is made.
    12    2. Property shall be eligible for a tax cap if:
    13    (a) the income of the owner or the combined income of  the  owners  of
    14  the  property  for the income tax year immediately preceding the date of
    15  making application for the cap does not exceed the sum of seventy  thou-
    16  sand  dollars.  Income shall mean the aggregate adjusted gross income of
    17  all owners for the taxable year as filed, or as would have  been  filed,
    18  on their federal personal income tax return.
    19    (b)  the  title of the property shall have been vested in the owner or
    20  one of the owners of the property for at  least  thirty-six  consecutive
    21  months  prior  to  the  date  of making application for a cap, provided,
    22  however, that if as the result of the death of either a husband or  wife
    23  in  whose name title of the property was vested at the time of death the
    24  property becomes vested solely in the survivor by virtue of devise by or
    25  descent from the deceased husband or wife, the time of ownership of  the
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        S. 4579                             2
     1  property  by the deceased husband or wife shall be deemed also a time of
     2  ownership by the survivor and such ownership shall be deemed  continuous
     3  for  the  purposes  of  computing  such period of thirty-six consecutive
     4  months.  In  the  event of a transfer by either a husband or wife to the
     5  other spouse of all or part of the title to the property,  the  time  of
     6  ownership  of the property by the transferor spouse shall be deemed also
     7  a time of ownership by the transferee spouse and such ownership shall be
     8  deemed continuous for the purposes of computing such period  of  thirty-
     9  six  consecutive months.   Provided, further, that where a person is the
    10  owner of a present interest in a parcel under a life  estate,  or  is  a
    11  vendee  in  possession  under  an  installment contract of sale, or is a
    12  beneficial owner under a trust, or resides primarily in a dwelling which
    13  is owned by a corporation or partnership but is nonetheless eligible for
    14  a cap, and that person has applied for and been granted a  cap  pursuant
    15  to  this  section,  that  person  shall be deemed to be the owner of the
    16  parcel for purposes of this section.
    17    (c)  the  property  is  used  exclusively  for  residential  purposes,
    18  provided, however, that in the event any portion of such property is not
    19  so  used  exclusively  for  residential  purposes  but is used for other
    20  purposes, such portion shall be subject to taxation  and  the  remaining
    21  portion only shall be entitled to a cap provided by this section.
    22    (d)  the  real  property  is the legal residence of and is occupied in
    23  whole or in part by the owner or by all of the owners of  the  property,
    24  provided that an owner who is absent while receiving health-related care
    25  as  an  inpatient  of  a residential health care facility, as defined in
    26  section twenty-eight hundred one of the public health  law,    shall  be
    27  deemed  to remain a legal resident and an occupant of the property while
    28  so confined and income accruing to that person shall be income  only  to
    29  the  extent  that  it  exceeds the amount paid by such owner, spouse, or
    30  co-owner for care in the facility; and  provided  further,  that  during
    31  such  confinement such property is not occupied by other than the spouse
    32  or co-owner of such owner.
    33    3. Each governing board of any municipal corporation that  shall  have
    34  adopted  a tax cap pursuant to this section shall notify, or cause to be
    35  notified, each person owning residential real property in such municipal
    36  corporation of the provisions of this section. The  provisions  of  this
    37  subdivision  may  be  met by a notice or legend sent on or with each tax
    38  bill to such persons reading "You may be eligible for a senior  resident
    39  tax  cap. Senior residents have until month ...., day....., year...., to
    40  apply for such cap. For further information, please contact  your  local
    41  assessor."  Failure to notify, or cause to be notified any person who is
    42  in fact, eligible to receive a cap provided by this section or the fail-
    43  ure of such person to receive the  same  shall  not  prevent  the  levy,
    44  collection and enforcement of the payment of the taxes on property owned
    45  by such person.
    46    4.  Application  for such cap must be made by the owner, or all of the
    47  owners of the property, on forms prescribed by the  commissioner  to  be
    48  furnished  by  the appropriate assessing authority and shall furnish the
    49  information and be executed in the manner required or prescribed in such
    50  forms, and shall be filed in such assessor's office  on  or  before  the
    51  appropriate taxable status date.
    52    5.  At  least sixty days prior to the appropriate taxable status date,
    53  the assessing authority shall mail to each person who was granted a  cap
    54  pursuant  to  this  section  on the latest completed assessment roll and
    55  application form and a notice that such application must be filed on  or
    56  before  the  taxable status date and be approved in order for the cap to

        S. 4579                             3
     1  be granted. The assessing authority shall,  within  three  days  of  the
     2  completion  and  filing of the tentative assessment roll, notify by mail
     3  any applicant who has included with his application at least  one  self-
     4  addressed,  prepaid  envelope, of the approval or denial of the applica-
     5  tion; provided, however, that the assessing authority  shall,  upon  the
     6  receipt  and  filing  of  the  application, send by mail notification of
     7  receipt to any applicant who has included two of such envelopes with the
     8  application. Where an applicant is entitled to a notice of denial pursu-
     9  ant to this subdivision, such notice shall be on a  form  prescribed  by
    10  the  state  board  and shall state the reasons for such denial and shall
    11  further state that the applicant may have such determination reviewed in
    12  the manner provided by law.
    13    (a) An owner eligible for the cap may request that a notice be sent to
    14  an adult third party. Such request shall be made on a form prescribed by
    15  the state board and shall be submitted to the assessor of the  assessing
    16  unit  in  which  the  eligible taxpayer resides no later than sixty days
    17  before the first taxable status date to which it is to apply. Such  form
    18  shall provide a section whereby the designated third party shall consent
    19  to such designation. Such request shall be effective upon receipt by the
    20  assessor.  The  assessor  shall maintain a list of all eligible property
    21  owners who have requested notices pursuant to this subdivision.
    22    (b) A notice shall be sent to the  designated  third  party  at  least
    23  thirty  days prior to each ensuing taxable status date; provided that no
    24  such notice need be sent in the  first  year  if  the  request  was  not
    25  received by the assessor at least sixty days before the applicable taxa-
    26  ble status date. Such notice shall read substantially as follows:
    27    "On  behalf  of (identify person or persons eligible for the cap), you
    28  are advised that his, her, or their renewal application for  the  senior
    29  tax  cap must be filed with the assessor no later than (enter date). You
    30  are encouraged to remind him, her, or them of that fact,  and  to  offer
    31  assistance  if  needed, although you are under no legal obligation to do
    32  so. Your cooperation and assistance are greatly appreciated."
    33    (c) The obligation to mail such notices shall cease  if  the  eligible
    34  taxpayer  cancels  the  request  or ceases to qualify for the senior tax
    35  cap.
    36    (d) Failure to mail any notice required by this  subdivision,  or  the
    37  failure of a party to receive same, shall not affect the validity of the
    38  levy,  collection,  or  enforcement  of  taxes on property owned by such
    39  person, or in the case of a third party notice, on property owned by the
    40  person or persons eligible for a senior tax cap.
    41    6. Any conviction of having made any willful false  statement  in  the
    42  application for such cap, shall be punishable by a fine of not more than
    43  one  hundred  dollars  and  shall disqualify the applicant or applicants
    44  from further tax cap.
    45    § 2. This act shall take effect on the first of February next succeed-
    46  ing the date on which it shall have become a  law  and  shall  apply  to
    47  assessment rolls prepared on the basis of taxable status dates occurring
    48  on or after such date.