STATE OF NEW YORK ________________________________________________________________________ 1201 2017-2018 Regular Sessions IN ASSEMBLY January 11, 2017 ___________ Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the Committee on Aging AN ACT to amend the real property tax law, in relation to establishing a real property tax exemption for persons eighty years of age or over 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 465 to read as follows: 3 § 465. Persons eighty years of age or over. 1. (a) Real property owned 4 by one or more persons, each of whom is eighty years of age or over, or 5 real property owned by husband and wife, one of whom is eighty years of 6 age or over, shall be exempt from taxation by any municipal corporation 7 in which located to the extent provided pursuant to paragraph (b) of 8 this subdivision, provided the governing board of such municipality, 9 after public hearing, adopts a local law, ordinance or resolution 10 providing therefor. 11 (b) The exemption provided by this section shall be calculated as 12 follows: 13 (i) for assessment rolls prepared on the basis of taxable status dates 14 occurring during the year two thousand eighteen, ten percent of the 15 assessed valuation; 16 (ii) for assessment rolls prepared on the basis of taxable status 17 dates occurring during the year two thousand nineteen, twenty percent of 18 the assessed valuation; 19 (iii) for assessment rolls prepared on the basis of taxable status 20 dates occurring during the year two thousand twenty, thirty percent of 21 the assessed valuation; 22 (iv) for assessment rolls prepared on the basis of taxable status 23 dates occurring during the year two thousand twenty-one, forty percent 24 of the assessed valuation; EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03344-01-7
A. 1201 2 1 (v) for assessment rolls prepared on the basis of taxable status dates 2 occurring during the year two thousand twenty-two, fifty percent of the 3 assessed valuation; 4 (vi) for assessment rolls prepared on the basis of taxable status 5 dates occurring during the year two thousand twenty-three, sixty percent 6 of the assessed valuation; 7 (vii) for assessment rolls prepared on the basis of taxable status 8 dates occurring during the year two thousand twenty-four, seventy 9 percent of the assessed valuation; 10 (viii) for assessment rolls prepared on the basis of taxable status 11 dates occurring during the year two thousand twenty-five, eighty percent 12 of the assessed valuation; 13 (ix) for assessment rolls prepared on the basis of taxable status 14 dates occurring during the year two thousand twenty-six, ninety percent 15 of the assessed valuation; and 16 (x) for assessment rolls prepared on the basis of taxable status dates 17 occurring during the year two thousand twenty-seven, one hundred percent 18 of the assessed valuation. 19 (c) Any exemption provided by this section shall be computed after all 20 other partial exemptions allowed by law have been subtracted from the 21 total amount assessed. 22 (d) The real property tax exemption on real property owned by husband 23 and wife, one of whom is eighty years of age or over, once granted, 24 shall not be rescinded by any municipal corporation solely because of 25 the death of the older spouse so long as the surviving spouse is at 26 least seventy years of age. 27 2. Exemption from taxation for school purposes shall not be granted 28 in the case of real property where a child resides if such child attends 29 a public school of elementary or secondary education. 30 3. No exemption shall be granted 31 (a) unless the owner shall have held an exemption under this section 32 for his previous residence or unless the title of the property shall 33 have been vested in the owner or one of the owners of the property for 34 at least twelve consecutive months prior to the date of making applica- 35 tion for exemption, provided, however, that in the event of the death of 36 either a husband or wife in whose name title of the property shall have 37 been vested at the time of death and then becomes vested solely in the 38 survivor by virtue of devise by or descent from the deceased husband or 39 wife, the time of ownership of the property by the deceased husband or 40 wife shall be deemed also a time of ownership by the survivor and such 41 ownership shall be deemed continuous for the purposes of computing such 42 period of twelve consecutive months. In the event of a transfer by 43 either a husband or wife to the other spouse of all or part of the title 44 to the property, the time of ownership of the property by the transferor 45 spouse shall be deemed also a time of ownership by the transferee spouse 46 and such ownership shall be deemed continuous for the purposes of 47 computing such period of twelve consecutive months. Where property of 48 the owner or owners has been acquired to replace property formerly owned 49 by such owner or owners and taken by eminent domain or other involuntary 50 proceeding, except a tax sale, the period of ownership of the former 51 property shall be combined with the period of ownership of the property 52 for which application is made for exemption and such periods of owner- 53 ship shall be deemed to be consecutive for purposes of this section. 54 Where a residence is sold and replaced with another within one year and 55 both residences are within the state, the period of ownership of both 56 properties shall be deemed consecutive for purposes of the exemption
A. 1201 3 1 from taxation by a municipality within the state granting such 2 exemption. Where the owner or owners transfer title to property which as 3 of the date of transfer was exempt from taxation under the provisions of 4 this section, the reacquisition of title by such owner or owners within 5 nine months of the date of transfer shall be deemed to satisfy the 6 requirement of this paragraph that the title of the property shall have 7 been vested in the owner or one of the owners for such period of twelve 8 consecutive months. Where, upon or subsequent to the death of an owner 9 or owners, title to property which as of the date of such death was 10 exempt from taxation under such provisions, becomes vested, by virtue of 11 devise or descent from the deceased owner or owners, or by transfer by 12 any other means within nine months after such death, solely in a person 13 or persons who, at the time of such death, maintained such property as a 14 primary residence, the requirement of this paragraph that the title of 15 the property shall have been vested in the owner or one of the owners 16 for such period of twelve consecutive months shall be deemed satisfied; 17 (b) unless 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 the exemption provided by this 22 section; 23 (c) unless the real property is the legal residence of and is occupied 24 in whole or in part by the owner or by all of the owners of the proper- 25 ty: except where, (i) an owner is absent from the residence while 26 receiving health-related care as an inpatient of a residential health 27 care facility, as defined in section twenty-eight hundred one of the 28 public health law, provided that any income accruing to that person 29 shall only be income only to the extent that it exceeds the amount paid 30 by such owner, spouse, or co-owner for care in the facility, and 31 provided further, that during such confinement such property is not 32 occupied by other than the spouse or co-owner of such owner; or, (ii) 33 the real property is owned by a husband and/or wife, or an ex-husband 34 and/or an ex-wife, and either is absent from the residence due to 35 divorce, legal separation or abandonment and all other provisions of 36 this section are met provided that where an exemption was previously 37 granted when both resided on the property, then the person remaining on 38 the real property shall be seventy years of age or over. 39 4. (a) For the purposes of this section, title to that portion of real 40 property owned by a cooperative apartment corporation in which a 41 tenant-stockholder of such corporation resides and which is represented 42 by his share or shares of stock in such corporation as determined by its 43 or their proportional relationship to the total outstanding stock of the 44 corporation, including that owned by the corporation, shall be deemed to 45 be vested in such tenant-stockholder. 46 (b) That proportion of the assessment of such real property owned by a 47 cooperative apartment corporation determined by the relationship of such 48 real property vested in such tenant-stockholder to such entire parcel 49 and the buildings thereon owned by such cooperative apartment corpo- 50 ration in which such tenant-stockholder resides shall be subject to 51 exemption from taxation pursuant to this section and any exemption so 52 granted shall be credited by the appropriate taxing authority against 53 the assessed valuation of such real property; the reduction in real 54 property taxes realized thereby shall be credited by the cooperative 55 apartment corporation against the amount of such taxes otherwise payable 56 by or chargeable to such tenant-stockholder.
A. 1201 4 1 (c) Real property may be exempt from taxation pursuant to this subdi- 2 vision by a municipality in which such property is located only if the 3 governing board of such municipality, after public hearing, adopts a 4 local law, ordinance or resolution providing therefor. 5 Notwithstanding any provision of law to the contrary, any local law, 6 ordinance or resolution adopted pursuant to this paragraph may provide, 7 or be amended to provide, that a tenant-stockholder who resides in a 8 dwelling which is subject to the provisions of either article two, four, 9 five or eleven of the private housing finance law and who is eligible 10 for a rent increase exemption pursuant to section four hundred sixty- 11 seven-c of this title shall not be eligible for an exemption pursuant to 12 this subdivision and that a tenant-stockholder who resides in a dwelling 13 which is subject to the provisions of either article two, four, five or 14 eleven of the private housing finance law and who is not eligible for a 15 rent increase exemption pursuant to section four hundred sixty-seven-c 16 of this title but who meets the requirements for eligibility for an 17 exemption pursuant to this section shall be eligible for such exemption 18 provided that such exemption shall be in an amount determined by multi- 19 plying the exemption otherwise allowable pursuant to this section by a 20 fraction having a numerator equal to the amount of real property taxes 21 or payments in lieu of taxes that were paid with respect to such dwell- 22 ing and a denominator equal to the full amount of real property taxes 23 that would have been owed with respect to such dwelling had it not been 24 granted an exemption or abatement of real property taxes pursuant to any 25 provision of law, provided, however, that any reduction in real property 26 taxes received with respect to such dwelling pursuant to this section or 27 section four hundred sixty-seven-c of this title shall not be considered 28 in calculating such numerator. Any such local law, ordinance or resol- 29 ution that so provides, or is amended to so provide, shall also provide 30 that a tenant-stockholder who resides in a dwelling which was or contin- 31 ues to be subject to a mortgage insured or initially insured by the 32 federal government pursuant to section two hundred thirteen of the 33 National Housing Act, as amended, and who is eligible for both a rent 34 increase exemption pursuant to section four hundred sixty-seven-c of 35 this title and an exemption pursuant to this subdivision, may apply for 36 and receive either a rent increase exemption pursuant to section four 37 hundred sixty-seven-c of this title or an exemption pursuant to this 38 subdivision, but not both. 39 5. Every municipal corporation in which such real property is located 40 shall notify, or cause to be notified, each person owning residential 41 real property in such municipal corporation of the provisions of this 42 section. The provisions of this subdivision may be met by a notice or 43 legend sent on or with each tax bill to such persons reading "You may be 44 eligible for tax exemptions for persons eighty years of age or over. 45 Such persons have until month.........., day......., year......, to 46 apply for such exemptions. For information please call or write....," 47 followed by the name, telephone number and/or address of a person or 48 department selected by the municipal corporation to explain the 49 provisions of this section. Each cooperative apartment corporation shall 50 notify each tenant-stockholder thereof in residence of such provisions 51 as set forth in this subdivision. Failure to notify, or cause to be 52 notified any person who is in fact, eligible to receive the exemption 53 provided by this section or the failure of such person to receive the 54 same shall not prevent the levy, collection and enforcement of the 55 payment of the taxes on property owned by such person.
A. 1201 5 1 6. Application for such exemption shall be made by the owner, or all 2 of the owners of the property, on forms prescribed by the commission to 3 be furnished by the appropriate assessing authority and shall furnish 4 the information and be executed in the manner required or prescribed in 5 such forms, and shall be filed in such assessor's office on or before 6 the appropriate taxable status date. Notwithstanding any other provision 7 of law, at the option of the municipal corporation, any person otherwise 8 qualifying under this section shall not be denied the exemption under 9 this section if he becomes eighty years of age after the appropriate 10 taxable status date and on or before December thirty-first of the same 11 year. 12 7. Any local law or ordinance adopted pursuant to paragraph (a) of 13 subdivision one of this section may be amended, or a local law or ordi- 14 nance may be adopted to provide, notwithstanding subdivision five of 15 this section, that an application for such exemption may be filed with 16 the assessor after the appropriate taxable status date but not later 17 than the last date on which a petition with respect to complaints of 18 assessment may be filed, where failure to file a timely application 19 resulted from: (a) a death of the applicant's spouse, child, parent, 20 brother or sister; or (b) an illness of the applicant or of the appli- 21 cant's spouse, child, parent, brother or sister, which actually prevents 22 the applicant from filing on a timely basis, as certified by a licensed 23 physician. The assessor shall approve or deny such application as if it 24 had been filed on or before the taxable status date. 25 8. Notwithstanding the provisions of this section or any other 26 provision of law, a county with an annual taxable status date of January 27 first or January second and with a population of one million or more, 28 may, at its option and by amendment or adoption of a local law or ordi- 29 nance, authorize its assessor to accept applications for the exemption 30 from real property taxes authorized pursuant to this section on a date 31 later than such county's statutory deadline date for receiving applica- 32 tions for such exemption. Any application filed later than such statuto- 33 ry deadline date which is in compliance with such local law or ordinance 34 amended or adopted pursuant to this subdivision and which meets all 35 other necessary requirements for granting the exemption authorized by 36 this section shall be deemed to have been timely filed prior to such 37 statutory deadline date, and any individual or individuals for whom such 38 an application has been filed shall be granted such exemption and shall 39 receive such exemption on the assessment rolls prepared for such county 40 on the basis of the taxable status date immediately preceding the date 41 such application was filed. 42 9. Notwithstanding the provisions of this section or any other 43 provision of law, in a city having a population of one million or more, 44 applications for the exemption authorized pursuant to this section shall 45 be considered timely filed if they are filed on or before the fifteenth 46 day of March of the appropriate year. 47 10. (a) The exemption granted pursuant to this section shall remain in 48 effect until discontinued in the manner provided in this section. 49 (b) The assessor shall discontinue any exemption granted pursuant to 50 this section if it appears that: (i) the property may not be the primary 51 residence of the owner or owners who applied for the exemption, (ii) 52 title to the property has been transferred to a new owner or owners, or 53 (iii) the property otherwise may no longer be eligible for the 54 exemption. 55 (c) Upon determining that an exemption granted pursuant to this 56 section should be discontinued, the assessor shall mail a notice so
A. 1201 6 1 stating to the owner or owners thereof at the time and in the manner 2 provided by section five hundred ten of this chapter. Such owner or 3 owners shall be entitled to seek administrative and judicial review of 4 such action in the manner provided by law, provided, that the burden 5 shall be on such owner or owners to establish eligibility for the 6 exemption. 7 11. Any conviction of having made any wilful false statement in the 8 application for such exemption, shall be punishable by a fine of not 9 more than one hundred dollars and shall disqualify the applicant or 10 applicants from further exemption for a period of five years. 11 12. Notwithstanding any other provision of law to the contrary, the 12 provisions of this section shall apply to real property in which a 13 person or persons hold a legal life estate or which is held in trust 14 solely for the benefit of a person or persons if such person or persons 15 would otherwise be eligible for a real property tax exemption, pursuant 16 to subdivision one of this section, were such person or persons the 17 owner or owners of such real property. 18 § 2. This act shall take effect immediately.