Senate Bill S8903

2023-2024 Legislative Session

Relates to real property tax exemptions for persons with disabilities

download bill text pdf

Sponsored By

Current Bill Status - On Floor Calendar

  • 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-S8903 (ACTIVE) - Details

See Assembly Version of this Bill:
A9948
Law Section:
Real Property Tax Law
Laws Affected:
Amd §459-c, RPT L

2023-S8903 (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-S8903 (ACTIVE) - Sponsor Memo

2023-S8903 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8903
 
                             I N  S E N A T E
 
                              March 26, 2024
                                ___________
 
 Introduced  by Sen. MARTINEZ -- 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  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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