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Senate Bill S8638

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 Senate Committee Local Government Committee

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2025-S8638 (ACTIVE) - Details

See Assembly Version of this Bill:
A3232
Current Committee:
Senate Local Government
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-S8638 (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-S8638 (ACTIVE) - Sponsor Memo

2025-S8638 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8638
 
                             I N  S E N A T E
 
                              January 7, 2026
                                ___________
 
 Introduced  by Sen. MARTINEZ -- 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 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
 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.

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