NY S05826

Allows eligible surviving household members to transfer a rent increase exemption from a deceased head of household into their name and continue the exemption as the new head of household under SCRIE and DRIE programs

Provides a six-month window after the head of household's death or ninety days after notice from the administrative agency (whichever is later) for surviving members to apply for the transfer

Requires the administrative agency to notify the household that the rent increase exemption benefit has expired upon the head of household's death, and include an explanation of the transfer process, time period, and necessary forms with that notice

Applies to heads of household who hold a current, valid tax abatement certificate and die or permanently leave the household as specified in agency rules

Takes effect immediately upon enactment