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Senate Bill S4980

2021-2022 Legislative Session

Expands eligibility for the disabled homeowners' exemption to certain surviving spouses

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Archive: Last Bill Status - In Senate Committee Local Government Committee

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2021-S4980 (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §459-c, RPT L
Versions Introduced in Other Legislative Sessions:
2019-2020: S4446
2023-2024: S4292
2025-2026: S5876

2021-S4980 (ACTIVE) - Summary

Expands eligibility for the disabled homeowners' exemption to certain surviving spouses; provides that if a person is eligible for the exemption and predeceases his or her spouse, such surviving spouse shall be eligible for the exemption, provided, that all other requirements are satisfied.

2021-S4980 (ACTIVE) - Sponsor Memo

2021-S4980 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4980
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 22, 2021
                                ___________
 
 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:
 
   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) (I) 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.  (II) NOTWITHSTANDING THE
 PROVISIONS  OF THIS SECTION OR ANY OTHER PROVISION OF LAW, RULE OR REGU-
 LATION, IF A PERSON IS ELIGIBLE FOR THE EXEMPTION SET FORTH IN  SUBPARA-
 GRAPH  (I)  OF  THIS  PARAGRAPH  AND PREDECEASES HIS OR HER SPOUSE, SUCH
 SURVIVING SPOUSE SHALL BE ELIGIBLE FOR SUCH  EXEMPTION;  PROVIDED,  THAT
 THE  SURVIVING SPOUSE SATISFIES ALL OTHER REQUIREMENTS SET FORTH IN THIS
 SECTION.
   § 2. This act shall take effect immediately and  shall  apply  to  the
 taxable year of 2021 and thereafter.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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