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Senate Bill S5876

2025-2026 Legislative Session

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

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Current Bill Status - In Senate Committee Local Government Committee

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2025-S5876 (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
2021-2022: S4980
2023-2024: S4292

2025-S5876 (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 their spouse, such surviving spouse shall be eligible for the exemption, provided, that all other requirements are satisfied.

2025-S5876 (ACTIVE) - Sponsor Memo

2025-S5876 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5876
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2025
                                ___________
 
 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 209 of the laws of 2024, is
 amended to read as follows:
   (a) (I) 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.
   (II) NOTWITHSTANDING THE PROVISIONS  OF  THIS  SECTION  OR  ANY  OTHER
 PROVISION  OF  LAW,  RULE OR REGULATION, IF A PERSON IS ELIGIBLE FOR THE
 EXEMPTION SET FORTH IN SUBPARAGRAPH (I) OF THIS PARAGRAPH AND PREDECEAS-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10344-01-5

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