Expands eligibility for the disabled homeowners' exemption to certain surviving spouses; provides that if a person is eligible for the exemption and predeceases their spouse, such surviving spouse shall be eligible for the exemption, provided that all other requirements are satisfied.
STATE OF NEW YORK
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5876
2025-2026 Regular Sessions
IN SENATE
March 3, 2025
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to eligibility
for the disabled homeowners' exemption for a surviving spouse of a
deceased person 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) (i) Real property owned by one or more persons with disabilities,
5 or 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.
22 (ii) Notwithstanding the provisions of this section or any other
23 provision of law, rule or regulation, if a person is eligible for the
24 exemption set forth in subparagraph (i) of this paragraph and predeceas-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10344-01-5
S. 5876 2
1 es their spouse, such surviving spouse shall be eligible for such
2 exemption; provided, that the surviving spouse satisfies all other
3 requirements set forth in this section.
4 § 2. This act shall take effect immediately and shall apply to the
5 taxable year of 2025 and thereafter.
