Assembly Bill A9948

2023-2024 Legislative Session

Relates to real property tax exemptions for persons with disabilities

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-A9948 (ACTIVE) - Details

See Senate Version of this Bill:
S8903
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §459-c, RPT L

2023-A9948 (ACTIVE) - Summary

Adds a person with a disability who has their primary residence in a special needs trust, or a property owner who has a tenant with a disability whose lease provides them with a life interest in the property as long as the tenant remains in residence as eligible for a real property tax exemption pursuant to section 459-c of the real property tax law.

2023-A9948 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9948
 
                           I N  A S S E M B L Y
 
                              April 26, 2024
                                ___________
 
 Introduced by M. of A. EACHUS -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to amend the real property tax law, in relation to certain real
   property tax exemptions to include additional eligibility  for  people
   with disabilities
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
 property tax law, as amended by section 7 of part K of chapter 59 of the
 laws of 2023, is amended to read as follows:
   (a) Real property owned by one or more persons with  disabilities,  or
 real  property  owned  by  a  married  person or a married couple, or by
 siblings, at least one of whom has a disability,  OR  A  PERSON  WITH  A
 DISABILITY  WHO HAS THEIR PRIMARY RESIDENCE IN A SPECIAL NEEDS TRUST, OR
 A PROPERTY OWNER WHO HAS A TENANT WITH A DISABILITY WHOSE LEASE PROVIDES
 THEM WITH A LIFE INTEREST IN THE PROPERTY AS LONG AS THE TENANT  REMAINS
 IN  RESIDENCE,  or  real  property owned by one or more persons, some of
 whom qualify under this section and the others  of  whom  qualify  under
 section  four  hundred  sixty-seven  of this title, and whose income, as
 hereafter defined, is limited by reason of  such  disability,  shall  be
 exempt  from  payments in lieu of taxes (PILOT) to the battery city park
 authority or from taxation by any municipal corporation in which located
 to the extent of fifty per centum of the assessed valuation  thereof  as
 hereinafter  provided.  After a public hearing, the governing board of a
 county, city, town or village  may  adopt  a  local  law  and  a  school
 district,  other  than a school district subject to article fifty-two of
 the education law, may adopt a resolution to grant the exemption author-
 ized pursuant to this section.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14775-01-4

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