What's happening
This bill allows senior citizens in rent-controlled or rent-regulated properties to deduct unreimbursed medical and prescription expenses from income when calculating eligibility for property tax abatements.
Why it matters
Could lower tax burdens for vulnerable seniors. By allowing unreimbursed medical and prescription expenses to be deducted from income calculations, the bill could help more senior tenants in regulated housing qualify for or increase the value of property tax abatements, directly reducing their housing costs.
Addresses rising healthcare costs among the elderly. Seniors often face high out-of-pocket healthcare expenses. Recognizing these costs in income eligibility formulas acknowledges the real financial pressures they face, potentially preventing displacement or hardship.
Local government discretion and public input. The change would only take effect where local governments choose to adopt it after a public hearing, meaning communities can tailor the policy to local needs and budgets, and residents can provide input before implementation.
May improve health and housing stability. By easing financial burdens related to both rent and medical costs, the legislation could contribute to better health outcomes and greater housing stability for low-income older adults.
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Who cares
Headline styles
Count Medical Costs for Seniors
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to aging
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Exclude Medical Costs From Income
In Assembly Committee · Aging · Sponsor Jeffrey Dinowitz
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4879
2017-2018 Regular Sessions
IN SENATE
March 3, 2017
Introduced by Sens. DIAZ, AVELLA -- 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 excluding certain expenditures for medical care from the definition of "income" for the purpose of a tax abatement for rent-controlled and rent regulated property occupied by senior citizens
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph c of subdivision 1 of section 467-b of the real property tax law, as amended by chapter 500 of the laws of 2001, is amended to read as follows:
c. "Income" means income from all sources after deduction of all income and social security taxes and includes social security and retirement benefits, supplemental security income and additional state payments, public assistance benefits, interest, dividends, net rental income, salary or earnings, and net income from self-employment, but shall not include gifts or inheritances, payments made to individuals because of their status as victims of Nazi persecution, as defined in P.L. 103-286, or increases in benefits accorded pursuant to the social security act or a public or private pension paid to any member of the household which increase, in any given year, does not exceed the consumer price index (all items United States city average) for such year which take effect after the date of eligibility of head of the household receiving benefits hereunder whether received by the head of the household or any other member of the household and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance, if the governing board of a municipality, after a public hearing, adopts a local law, ordinance or resolution providing therefor;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03559-01-7
S. 4879 2
§ 2. Paragraph f of subdivision 1 of section 467-c of the real property tax law, as amended by chapter 500 of the laws of 2001, is amended to read as follows:
f. "Income" means income received by the eligible head of the household combined with the income of all other members of the household from all sources after deduction of all income and social security taxes and includes without limitation, social security and retirement benefits, supplemental security income and additional state payments, public assistance benefits, interest, dividends, net rental income, salary and earnings, and net income from self employment, but shall not include gifts or inheritances, payments made to individuals because of their status as victims of Nazi persecution as defined in P.L. 103-286, nor increases in benefits accorded pursuant to the social security act or a public or private pension paid to any member of the household which increase, in any given year, does not exceed the consumer price index (all items United States city average) for such year which take effect after the eligibility date of an eligible head of the household receiving benefits hereunder whether received by the eligible head of the household or any other member of the household and any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance, if the governing board of a municipality, after a public hearing, adopts a local law, ordinance or resolution providing therefor. When the eligible head of the household has retired on or after the commencement of the taxable period and prior to the date of making an application for a rent increase exemption order/tax abatement certificate pursuant to this section, such person's income shall be adjusted by excluding salary or earnings and projecting such person's retirement income over the entire taxable period.
§ 3. This act shall take effect immediately, provided that the amendment to paragraph c of subdivision 1 of section 467-b of the real property tax law, made by section one of this act, shall not affect the expiration of such section and shall be deemed to expire therewith.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to excluding certain expenditures for medical care from the definition of "income" for the purpose of a tax abatement for rent-controlled and rent regulated property occupied by senior citizens
Purpose or general idea of bill
Excludes certain medical expenses from the definition of "income" when determining eligibility for the Senior Citizen Rent Increase Exemption Program.
Summary of specific provisions
Section 1 Amends the Real Property Tax Law, Section 467-b, subdivision 1, paragraph c. Excludes all medical and prescription drug expenses not reimbursed or paid for by insurance from the definition of "income" for the purpose of determining eligibility for the Senior Citizen Rent Increase Exemption (SCRIE) Program.
Section 2. Amends the Real Property Tax Law Section 467-c, subdivision 1, paragraph f. Excludes all medical and prescription drug expenses not reimbursed or paid for by insurance from the definition of "income" for the purpose of determining eligibility for the Senior Citizen Rent Increase Exemption (SCRIE) Program.
Section 3. Effective Date
Existing law
Real Property Tax Law; Article 4-Exemptions; Title 2-Private Property; Section 467-b - Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities; and Section 467-c - Exemption for property owned by certain housing companies and occupied by senior citizens or persons with disabilities. Medical and prescription drug expenses are currently not included in the definition of income used to determine SCRIE eligibility.
Justification
For many senior citizens living on a fixed income, medical treatment and prescription drug costs not covered by insurance represents a financial burden that affects their standard of living. With the cost of living constantly rising, it is important that new and innovative approaches be explored in regard to providing assistance to this population. It is the intent of this legislation to provide such assistance by enabling more seniors to be eligible for SCRIE.
Prior legislative history
2016: S.464 - REFERRED TO AGING/A.1113 - referred to aging 2015: S.464 - REFERRED TO AGING/A.1113 - referred to aging 2014: S.18 - Referred to Aging/A.428 - Referred to Aging 2013: S.18 - Died on 3rd Rdg. Cal/A.428 - Referred to Aging 2012: S.500 - Referred to Housing, Construction and Community Development/A.758 - Referred to Aging 2011: S.500 - Discharged from Aging and Committed to Housing, Construction and Community Development/A.758 Reported, Referred to Ways and Means 2010: S.6685 - Reported and Committed to Finance/A.9516- Passed Assembly 2009: S.2210 - Passed Senate/A.1800 - Passed Senate Veto 12 2007-08: A.10045 - Passed Assembly 2005-06: A.2242 - Passed Assembly
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately, provided that the amendment to paragraph c of subdivision I of section 467 -b of the real property tax law, made by section one of this act, shall not affect the expiration of such section and shall be deemed to expire therewith.
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