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NY S06929

Bill

Status

Introduced

10/25/2017

Primary Sponsor

Roxanne Persaud

Click for details

Origin

Senate

2017-2018 General Assembly

AI Summary

  • Authorizes cities with populations of one million or more to grant annual real property tax deferments to owners aged 65+ or married couples/siblings with at least one member aged 65+
  • Limits eligibility to applicants with total income not exceeding $58,400, including social security, retirement benefits, interest, dividends, capital gains, rental income, and earned income
  • Defers taxes equal to the increase in assessed value from the year the owner turned 65 to the current tax year, with deferred amounts accruing as a lien against the property without interest
  • Allows owners to terminate the deferment at any time by paying the full accumulated lien amount
  • Permits surviving spouses aged 62+ to continue receiving the deferment after the death of an older spouse, or become eligible upon reaching age 62 if younger

Legislative Description

Grants a tax deferment for persons sixty-five years of age or over who own and occupy real property in a city having a population of one million or more persons.

Last Action

COMMITTED TO RULES

6/20/2018

Committee Referrals

Rules6/20/2018
Cities1/3/2018
Rules10/25/2017

Full Bill Text

No bill text available