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A00135 Summary:

BILL NOA00135
 
SAME ASNo Same As
 
SPONSORAngelino
 
COSPNSRBeephan, Brabenec, DeStefano, Lemondes, McDonough, Mikulin, Miller, Morinello
 
MLTSPNSR
 
Amd §425, RPT L
 
Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.
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A00135 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           135
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 8, 2025
                                       ___________
 
        Introduced by M. of A. ANGELINO, BEEPHAN, BRABENEC, DeSTEFANO, LEMONDES,
          McDONOUGH, MIKULIN, MILLER, MORINELLO -- read once and referred to the
          Committee on Real Property Taxation
 
        AN  ACT to amend the real property tax law, in relation to extending the
          enhanced STAR exemption to the disabled surviving spouse of  a  previ-
          ously qualifying individual
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Subparagraph (iii) of paragraph (a)  of  subdivision  4  of
     2  section  425 of the real property tax law, as added by section 4 of part
     3  A of chapter 405 of the laws of 1999, is amended to read as follows:
     4    (iii) In the case of property owned by husband and wife, one  of  whom
     5  is  sixty-five  years of age or over, the exemption, once granted, shall
     6  not be rescinded solely because of the death of the older spouse so long
     7  as the surviving spouse is at least sixty-two years of age or  is  phys-
     8  ically  disabled as of the date specified in this paragraph.  To qualify
     9  as physically disabled for the purposes of this subparagraph,  an  indi-
    10  vidual  shall  submit  to  the  department  a certified statement from a
    11  physician licensed to practice in the state on  a  form  prescribed  and
    12  made  available by the commissioner which states that the individual has
    13  a permanent physical impairment which substantially limits one  or  more
    14  of  such  individual's  major life activities, except that an individual
    15  who has obtained a certificate from the state commission for the visual-
    16  ly handicapped stating that such individual is legally blind may  submit
    17  such certificate in lieu of a physician's certified statement. The other
    18  requirements  of  this  subdivision  must  still be met for the enhanced
    19  exemption to be granted to a surviving spouse under this subparagraph.
    20    § 2. This act shall take effect immediately and  shall  apply  to  the
    21  administration  of  the  enhanced  STAR  exemption  beginning  with  the
    22  2025-2026 school year.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01145-01-5
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