S T A T E O F N E W Y O R K
________________________________________________________________________
1660
2023-2024 Regular Sessions
I N A S S E M B L Y
January 17, 2023
___________
Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
tee on Real Property Taxation
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 section 2 of part B of chapter 686 of
the laws of 2022, 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 payments in lieu of taxes (PILOT) to the
battery city park authority or from taxation by any municipal corpo-
ration in which located to the extent of fifty per centum of the
assessed valuation thereof as hereinafter provided. After a public hear-
ing, 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 HEAR-
ING, 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
AN EXEMPTION TO REAL PROPERTY OWNED BY A PARENT OR PARENTS OF AN INDI-
VIDUAL WITH A DISABILITY WHO LIVES AT SUCH PROPERTY WHEN SUCH INDIVID-
UAL'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.
LBD03362-01-3