Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.
STATE OF NEW YORK
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3232
2025-2026 Regular Sessions
IN ASSEMBLY
January 27, 2025
___________
Introduced by M. of A. EACHUS -- read once and referred to the Committee
on Education
AN ACT to amend the real property tax law, in relation to expanding the
real property tax exemption for persons with disabilities to property
owners who are a parent or parents of an individual with a disability
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
2 property tax law, as amended by chapter 209 of the laws of 2024, is
3 amended to read as follows:
4 (a) Real property owned by one or more persons with disabilities, or
5 real property owned by a married person or a married couple, or by
6 siblings, at least one of whom has a disability, or a person with a
7 disability who has their primary residence in a special needs trust, or
8 a property owner who has a tenant with a disability whose lease provides
9 them with a life interest in the property as long as the tenant remains
10 in residence, or real property owned by one or more persons, some of
11 whom qualify under this section and the others of whom qualify under
12 section four hundred sixty-seven of this title, and whose income, as
13 hereafter defined, is limited by reason of such disability, shall be
14 exempt from payments in lieu of taxes (PILOT) to the battery city park
15 authority or from taxation by any municipal corporation in which located
16 to the extent of fifty per centum of the assessed valuation thereof as
17 hereinafter provided. After a public hearing, the governing board of a
18 county, city, town or village may adopt a local law and a school
19 district, other than a school district subject to article fifty-two of
20 the education law, may adopt a resolution to grant the exemption author-
21 ized pursuant to this section. After a public hearing, the governing
22 board of a county, city, town or village may adopt a local law and a
23 school district, other than a school district subject to article fifty-
24 two of the education law, may adopt a resolution to grant an exemption
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06682-01-5
A. 3232 2
1 to real property owned by a parent or parents of an individual with a
2 disability who lives at such property when such individual's disability
3 requires regular significant spending of a parent or parents' income to
4 care for such individual, in accordance with this section.
5 § 2. This act shall take effect immediately.
