S 1457: Provides for adjustment of the maximum income threshold for eligibility for the senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) by any increase in the consumer price index (CPI).

  
  STATE OF NEW YORK ________________________________________________________________________ 1457 2025-2026 Regular Sessions  IN SENATE January 10, 2025 ___________ Introduced by Sens. KAVANAGH, ADDABBO, HOYLMAN-SIGAL, JACKSON, KRUEGER, ROLISON, SERRANO, STAVISKY -- 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 increasing the combined household income limit for eligibility for a senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) on the basis of the consumer price index The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraphs a and b of subdivision 3 of section 467-b of the 2 real property tax law, paragraph a as amended by section 1 of part U of 3 chapter 55 of the laws of 2014 and paragraph b as amended by chapter 129 4 of the laws of 2014, are amended to read as follows: 5 a. for a dwelling unit where the head of the household is a person 6 sixty-two years of age or older, no tax abatement shall be granted if 7 the combined income of all members of the household for the income tax 8 year immediately preceding the date of making application exceeds four 9 thousand dollars, or such other sum not more than twenty-five thousand 10 dollars beginning July first, two thousand five, twenty-six thousand 11 dollars beginning July first, two thousand six, twenty-seven thousand 12 dollars beginning July first, two thousand seven, twenty-eight thousand 13 dollars beginning July first, two thousand eight, twenty-nine thousand 14 dollars beginning July first, two thousand nine, [and] fifty thousand 15 dollars beginning July first, two thousand fourteen, and sixty-one thou- 16 sand dollars beginning July first, two thousand twenty-five, as may be 17 provided by the local law, ordinance or resolution adopted pursuant to 18 this section, provided that when the head of the household retires 19 before the commencement of such income tax year and the date of filing 20 the application, the income for such year may be adjusted by excluding 21 salary or earnings and projecting [his or her] such head of household's EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04145-01-5 
 S. 1457 2 1 retirement income over the entire period of such year. The maximum 2 income threshold provided for herein shall be increased by order of the 3 commissioner of the state division of housing and community renewal to 4 reflect any increase in the consumer price index for all urban consumers 5 for all items as published by the United States bureau of labor statis- 6 tics for the region in which the housing accommodation is located, as 7 established for the most recent preceding calendar year as shall be 8 published by the division of housing and community renewal no later than 9 the first of July in any given year, provided that for New York city and 10 any municipality that adopts a local law, ordinance or resolution 11 providing for the abatement of taxes pursuant to this section in the 12 counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and 13 Westchester, such consumer price index shall be the New York-Newark-Jer- 14 sey City, NY-NJ-PA consumer price index (CPI-U), and provided further 15 that for any other municipality that adopts a local law, ordinance or 16 resolution providing for the abatement of taxes pursuant to this 17 section, such consumer price index shall be the Northeast Region consum- 18 er price index. 19 b. for a dwelling unit where the head of the household qualifies as a 20 person with a disability pursuant to subdivision five of this section, 21 no tax abatement shall be granted if the combined income for all members 22 of the household for the current income tax year exceeds [fifty] sixty- 23 one thousand dollars beginning July first, two thousand [fourteen] twen- 24 ty-five, as may be provided by the local law, ordinance or resolution 25 adopted pursuant to this section. The maximum income threshold provided 26 for herein shall be increased by order of the commissioner of the state 27 division of housing and community renewal to reflect any increase in the 28 consumer price index for all urban consumers for all items as published 29 by the United States bureau of labor statistics for the region in which 30 the housing accommodation is located, as established for the most recent 31 preceding calendar year as shall be published by the division of housing 32 and community renewal no later than the first of July in any given year, 33 provided that for New York city and any municipality that adopts a local 34 law, ordinance or resolution providing for the abatement of taxes pursu- 35 ant to this section in the counties of Dutchess, Nassau, Orange, Putnam, 36 Rockland, Suffolk, and Westchester, such consumer price index shall be 37 the New York-Newark-Jersey City, NY-NJ-PA consumer price index (CPI-U), 38 and provided further that for any other municipality that adopts a local 39 law, ordinance or resolution providing for the abatement of taxes pursu- 40 ant to this section, such consumer price index shall be the Northeast 41 Region consumer price index. 42 § 2. Paragraphs d and m of subdivision 1 of section 467-c of the real 43 property tax law, paragraph d as separately amended by chapters 188 and 44 205 of the laws of 2005, subparagraph 1 of paragraph d as amended by 45 section 2 of part U of chapter 55 of the laws of 2014 and paragraph m as 46 amended by chapter 129 of the laws of 2014, are amended to read as 47 follows: 48 d. "Eligible head of the household" means (1) a person or [his or her] 49 such person's spouse who is sixty-two years of age or older and is enti- 50 tled to the possession or to the use and occupancy of a dwelling unit, 51 provided, however, with respect to a dwelling which was subject to a 52 mortgage insured or initially insured by the federal government pursuant 53 to section two hundred thirteen of the National Housing Act, as amended 54 "eligible head of the household" shall be limited to that person or [his 55 or her] such person's spouse who was entitled to possession or the use 56 and occupancy of such dwelling unit at the time of termination of such 
 S. 1457 3 1 mortgage, and whose income when combined with the income of all other 2 members of the household, does not exceed six thousand five hundred 3 dollars for the taxable period, or such other sum not less than sixty- 4 five hundred dollars nor more than twenty-five thousand dollars begin- 5 ning July first, two thousand five, twenty-six thousand dollars begin- 6 ning July first, two thousand six, twenty-seven thousand dollars 7 beginning July first, two thousand seven, twenty-eight thousand dollars 8 beginning July first, two thousand eight, twenty-nine thousand dollars 9 beginning July first, two thousand nine, [and] fifty thousand dollars 10 beginning July first, two thousand fourteen, and sixty-one thousand 11 dollars beginning July first, two thousand twenty-five, as may be 12 provided by local law; or (2) a person with a disability as defined in 13 this subdivision. The maximum income threshold provided for herein 14 shall be increased by order of the commissioner of the state division of 15 housing and community renewal to reflect any increase in the consumer 16 price index for all urban consumers for all items as published by the 17 United States bureau of labor statistics for the region in which the 18 housing accommodation is located, as established for the most recent 19 preceding calendar year as shall be published by the division of housing 20 and community renewal no later than the first of July in any given year, 21 provided that for New York city and any municipality that adopts a local 22 law, ordinance or resolution providing for the abatement of taxes pursu- 23 ant to this section in the counties of Dutchess, Nassau, Orange, Putnam, 24 Rockland, Suffolk, and Westchester, such consumer price index shall be 25 the New York-Newark-Jersey City, NY-NJ-PA consumer price index (CPI-U), 26 and provided further that for any other municipality that adopts a local 27 law, ordinance or resolution providing for the abatement of taxes pursu- 28 ant to this section, such consumer price index shall be the Northeast 29 Region consumer price index. 30 m. "Person with a disability" means an individual who is currently 31 receiving social security disability insurance (SSDI) or supplemental 32 security income (SSI) benefits under the federal social security act or 33 disability pension or disability compensation benefits provided by the 34 United States department of veterans affairs or those previously eligi- 35 ble by virtue of receiving disability benefits under the supplemental 36 security income program or the social security disability program and 37 currently receiving medical assistance benefits based on determination 38 of disability as provided in section three hundred sixty-six of the 39 social services law and whose income for the current income tax year, 40 together with the income of all members of such individual's household, 41 does not exceed [fifty] sixty-one thousand dollars beginning July first, 42 two thousand [fourteen] twenty-five, as may be provided by local law. 43 The maximum income threshold provided for herein shall be increased by 44 order of the commissioner of the state division of housing and community 45 renewal to reflect any increase in the consumer price index for all 46 urban consumers for all items as published by the United States bureau 47 of labor statistics for the region in which the housing accommodation is 48 located, as established for the most recent preceding calendar year as 49 shall be published by the division of housing and community renewal no 50 later than the first of July in any given year, provided that for New 51 York city and any municipality that adopts a local law, ordinance or 52 resolution providing for the abatement of taxes pursuant to this section 53 in the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, 54 and Westchester, such consumer price index shall be the New York-Ne- 55 wark-Jersey City, NY-NJ-PA consumer price index (CPI-U), and provided 56 further that for any other municipality that adopts a local law, ordi- 
 S. 1457 4 1 nance or resolution providing for the abatement of taxes pursuant to 2 this section, such consumer price index shall be the Northeast Region 3 consumer price index. 4 § 3. Subparagraph (i) of paragraph (a) of subdivision 3 of section 467 5 of the real property tax law, as amended by section 2 of part K of chap- 6 ter 59 of the laws of 2023, is amended to read as follows: 7 (i) if the income of the owner or the combined income of the owners of 8 the property for the applicable income tax year exceeds the sum of three 9 thousand dollars, or such other sum not less than three thousand dollars 10 nor more than [fifty] sixty-one thousand dollars beginning July first, 11 two thousand twenty-five, as may be provided by the local law, ordinance 12 or resolution adopted pursuant to this section. The maximum income 13 threshold provided for herein shall be increased by order of the commis- 14 sioner to reflect any increase in the consumer price index for all urban 15 consumers for all items as published by the United States bureau of 16 labor statistics for the region in which the housing accommodation is 17 located, as established for the most recent preceding calendar year as 18 shall be published by the division of housing and community renewal no 19 later than the first of July in any given year, provided that for New 20 York city and any municipality that adopts a local law, ordinance or 21 resolution providing for the abatement of taxes pursuant to this section 22 in the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, 23 and Westchester, such consumer price index shall be the New York-Ne- 24 wark-Jersey City, NY-NJ-PA consumer price index (CPI-U), and provided 25 further that for any other municipality that adopts a local law, ordi- 26 nance or resolution providing for the abatement of taxes pursuant to 27 this section, such consumer price index shall be the Northeast Region 28 consumer price index. 29 § 4. Subparagraph (i) of paragraph (a) of subdivision 5 of section 30 459-c of the real property tax law, as amended by section 8 of part K of 31 chapter 59 of the laws of 2023, is amended to read as follows: 32 (i) if the income of the owner or the combined income of the owners of 33 the property for the applicable income tax year exceeds the sum of three 34 thousand dollars, or such other sum not less than three thousand dollars 35 nor more than [fifty] sixty-one thousand dollars beginning July first, 36 two thousand twenty-five, as may be provided by the local law or resol- 37 ution adopted pursuant to this section. The maximum income threshold 38 provided for herein shall be increased by order of the commissioner to 39 reflect any increase in the consumer price index for all urban consumers 40 for all items as published by the United States bureau of labor statis- 41 tics for the region in which the housing accommodation is located, as 42 established for the most recent preceding calendar year as shall be 43 published by the division of housing and community renewal no later than 44 the first of July in any given year, provided that for New York city and 45 any municipality that adopts a local law, ordinance or resolution 46 providing for the abatement of taxes pursuant to this section in the 47 counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and 48 Westchester, such consumer price index shall be the New York-Newark-Jer- 49 sey City, NY-NJ-PA consumer price index (CPI-U), and provided further 50 that for any other municipality that adopts a local law, ordinance or 51 resolution providing for the abatement of taxes pursuant to this 52 section, such consumer price index shall be the Northeast Region consum- 53 er price index. 54 § 5. This act shall take effect immediately; provided that: 55 (a) the amendments to paragraph a of subdivision 3 of section 467-b of 56 the real property tax law made by section one of this act shall not 
 S. 1457 5 1 affect the expiration of such paragraph pursuant to section 4 of part U 2 of chapter 55 of the laws of 2014, as amended, and shall be deemed to 3 expire therewith; 4 (b) the amendments to paragraph b of subdivision 3 of section 467-b of 5 the real property tax law made by section one of this act shall not 6 affect the expiration of such paragraph pursuant to section 4 of chapter 7 129 of the laws of 2014, as amended, and shall be deemed to expire ther- 8 ewith; 9 (c) the amendments to subparagraph 1 of paragraph d of subdivision 1 10 of section 467-c of the real property tax law, made by section two of 11 this act shall not affect the expiration of such subparagraph pursuant 12 to section 4 of part U of chapter 55 of the laws of 2014, as amended, 13 and shall be deemed expired therewith; and 14 (d) the amendments to paragraph m of subdivision 1 of section 467-c of 15 the real property tax law, made by section two of this act shall not 16 affect the expiration of such paragraph pursuant to section 4 of chapter 17 129 of the laws of 2014, as amended, and shall be deemed expired there- 18 with.