What's happening
This bill allows disabled veterans to qualify for rental property tax abatements based on federal disability income limits rather than state-set limits.
Why it matters
Aligns veteran disability abatement eligibility with federal standards. By tying rental property tax abatement eligibility for disabled veterans to federal income limits (specifically, the threshold for VA disability pension or compensation), the bill could expand eligibility for veterans who may be excluded under the state’s current income cap.
Adapts to changes in federal disability benefits. Because federal VA disability pension and compensation thresholds can change over time, this approach allows the income limit for tax abatement eligibility to automatically adjust, potentially keeping pace with cost-of-living increases or other federal updates.
Reduces barriers for disabled veterans. Some disabled veterans, especially those with higher federal benefits due to greater disability, could be eligible for tax abatements even if they exceed the state’s static income limit, recognizing the unique financial situations of veterans receiving VA benefits.
May impact local government budgets. By broadening eligibility for property tax abatements, the bill could result in increased participation, which may reduce property tax revenues for local governments and shift some of the tax burden.
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Who cares
Headline styles
Tax Breaks for Disabled Veterans
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to veterans, homeland security and military affairs
- Referred to veterans, homeland security and military affairs
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3121
2019-2020 Regular Sessions
IN SENATE
February 4, 2019
Introduced by Sen. STAVISKY -- read twice and ordered printed, and when printed to be committed to the Committee on Veterans, Homeland Security and Military Affairs
AN ACT to amend the real property tax law, in relation to authorizing a tax abatement for certain rental property occupied by disabled veterans
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph b of subdivision 3 of section 467-b of the real property tax law, as amended by section 1 of chapter 129 of the laws of 2014, is amended to read as follows:
b. (1) for a dwelling unit where the head of the household qualifies as a person with a disability pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds fifty thousand dollars beginning July first, two thousand fourteen, as may be provided by the local law, ordinance or resolution adopted pursuant to this section.
(2) for a dwelling unit where the head of the household qualifies as a person with a disability receiving disability pension or disability compensation benefits provided by the United States department of veterans affairs pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds the maximum income above which such head of the household would not be eligible to receive cash disability pension or disability compensation benefits under federal law during such tax year. Provided that when the head of the household retires before the commencement of such income tax year and the date of filing the application, the income for such year may be adjusted by excluding salary or earnings and projecting his or her retirement income over the entire period of such year.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07871-01-9
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§ 2. Paragraph b of subdivision 3 of section 467-b of the real property tax law, as amended by section 2 of chapter 129 of the laws of 2014, is amended to read as follows:
b. (1) for a dwelling unit where the head of the household qualifies as a person with a disability pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds fifty thousand dollars beginning July first, two thousand fourteen, as may be provided by the local law, ordinance or resolution adopted pursuant to this section.
(2) for a dwelling unit where the head of the household qualifies as a person with a disability receiving disability pension or disability compensation benefits provided by the United States department of veterans affairs pursuant to subdivision five of this section, no tax abatement shall be granted if the combined income for all members of the household for the current income tax year exceeds the maximum income above which such head of the household would not be eligible to receive cash disability pension or disability compensation benefits under federal law during such tax year. Provided that when the head of the household retires before the commencement of such income tax year and the date of filing the application, the income for such year may be adjusted by excluding salary or earnings and projecting his or her retirement income over the entire period of such year.
§ 3. Paragraph m of subdivision 1 of section 467-c of the real property tax law, as amended by chapter 129 of the laws of 2014, is amended to read as follows:
m. "Person with a disability" means an individual who is currently receiving social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal social security act or disability pension or disability compensation benefits provided by the United States department of veterans affairs or those previously eligible by virtue of receiving disability benefits under the supplemental security income program or the social security disability program and currently receiving medical assistance benefits based on determination of disability as provided in section three hundred sixty-six of the social services law and whose income for the current income tax year, together with the income of all members of such individual's household, does not exceed fifty thousand dollars beginning July first, two thousand fourteen, as may be provided by local law. Provided, however, for an individual who is currently receiving disability pension or disability compensation benefits provided by the United States department of veterans affairs, income for the current income tax year, together with the income of all members of such individual's household, shall not exceed the maximum income at which such individual would be eligible to receive cash disability pension or disability compensation benefits under federal law during such tax year.
§ 4. Paragraph m of subdivision 1 of section 467-c of the real property tax law, as added by chapter 188 of the laws of 2005, is amended to read as follows:
m. "Person with a disability" means an individual who is currently receiving social security disability insurance (SSDI) or supplemental security income (SSI) benefits under the federal social security act or disability pension or disability compensation benefits provided by the United States department of veterans affairs or those previously eligible by virtue of receiving disability benefits under the supplemental security income program or the social security disability program and
S. 3121 3
currently receiving medical assistance benefits based on determination of disability as provided in section three hundred sixty-six of the social services law and whose income for the current income tax year, together with the income of all members of such individual's household, does not exceed the maximum income at which such individual would be eligible to receive cash supplemental security income benefits under federal law during such tax year. Provided, however, for an individual who is currently receiving disability pension or disability compensation benefits provided by the United States department of veterans affairs, income for the current income tax year, together with the income of all members of such individual's household, shall not exceed the maximum income at which such individual would be eligible to receive cash disability pension or disability compensation benefits under federal law during such tax year.
§ 5. This act shall take effect immediately, provided that the amendments to section 467-b of the real property tax law made by section one of this act shall be subject to the expiration and reversion of such section pursuant to section 17 of chapter 576 of the laws of 1974, as amended, when upon such date the provisions of section two of this act shall take effect; provided, further, that the amendments to paragraph b of subdivision 3 of section 467-b of the real property tax law made by section two of this act shall not affect the expiration of such paragraph and shall be deemed to expire therewith; provided, further, that the amendments to section 467-c of the real property tax law made by section three of this act shall be subject to the expiration and reversion of such paragraph pursuant to subdivision (b) of section 4 of chapter 129 of the laws of 2014, when upon such date the provisions of section four of this act shall take effect.
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 authorizing a tax abatement for certain rental property occupied by disabled veterans
Purpose or general idea of bill
To give municipalities that have rent controlled or rent stabilized dwelling units the power to extend the tax abatement law, which now applies only to senior citizens, to disabled veterans who qualify under the income eligibility provision.
Summary of specific provisions
Section 1. Paragraph b of subdivision 3 of section 467-b of the real property tax law, as amended by section 1 of chapter 129 of the laws of 2014 is amended.
Section 2. Paragraph b of subdivision 3 of section 467-b of the real property tax law, as amended by section 2 of chapter 129 of the laws of 2014 is amended.
Section 3. Paragraph m of subdivision 1 of section 467-c of the real property tax law, as amended by chapter 129 of the laws of 2014 is amended.
Section 4. Paragraph m of subdivision 1 of section 467-c of the real property tax laws, as added by chapter 188 of the laws of 2005 is amended.
Section 5. Establishes effective date.
Justification
A municipality is empowered to pass a local law, ordinance, or resol- ution granting a partial tax abatement to persons sixty two years or older who live in dwelling units subject to rent control or rent stabilization where the increase over the legal regulated rent exceeds one third of the householder's income.
This bill is a natural and appropriate extension to the tax abatement for senior citizens who live in rent controlled or rent stabilized apartments. Many disabled veterans live on fixed incomes. These men and women deserve a decent standard of living. Those municipalities sensi- tive to disabled veterans' needs should have this enabling legislation.
Prior legislative history
This bill was previously introduced.
Fiscal implications
None to the state.
Effective date
This act shall take effect immediately; provided that the amendments to section 467-b of the real property tax law made by section one of this act shall be subject to the expiration and reversion of such section pursuant to section 17 of chapter 576 of the laws of 1974, as amended, when upon such date the provision of section two of this act shall take effect.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.