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Assembly Bill A3232

2025-2026 Legislative Session

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability

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Current Bill Status - In Assembly Committee

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2025-A3232 (ACTIVE) - Details

Current Committee:
Assembly Education
Law Section:
Real Property Tax Law
Laws Affected:
Amd §459-c, RPT L
Versions Introduced in Other Legislative Sessions:
2021-2022: A9358
2023-2024: A1660

2025-A3232 (ACTIVE) - Summary

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

2025-A3232 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3232
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2025
                                ___________
 
 Introduced by M. of A. EACHUS -- read once and referred to the Committee
   on Education
 
 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 209 of  the  laws  of  2024,  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. 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  AN  EXEMPTION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06682-01-5

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