S T A T E O F N E W Y O R K
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9358--A
I N A S S E M B L Y
February 23, 2022
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Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
tee on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
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:
Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
property tax law, as amended by chapter 348 of the laws of 2007, is
amended to read as follows:
(a) Real property owned by one or more persons with disabilities, or
real property owned by a husband, wife, or both, or by siblings, at
least one of whom has a disability, 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 disa-
bility, shall be exempt from taxation by any municipal corporation in
which located to the extent of fifty per centum of the assessed valu-
ation 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 authorized pursuant to this section. 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 ARTI-
CLE FIFTY-TWO OF THE EDUCATION LAW, MAY ADOPT A RESOLUTION TO GRANT AN
EXEMPTION TO REAL PROPERTY OWNED BY A PARENT OR PARENTS OF AN INDIVIDUAL
WITH A DISABILITY WHO LIVES AT SUCH PROPERTY WHEN SUCH INDIVIDUAL'S
DISABILITY REQUIRES REGULAR SIGNIFICANT SPENDING OF A PARENT OR PARENTS'
INCOME TO CARE FOR SUCH INDIVIDUAL, IN ACCORDANCE WITH 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.
LBD14089-04-2