Loading chat...
NY A02395
Bill
Status
1/26/2023
Primary Sponsor
Joseph Angelino
Click for details
AI Summary
-
Amends the enhanced STAR property tax exemption to allow a disabled surviving spouse to continue receiving the exemption regardless of age, previously limited to spouses at least 62 years old.
-
Defines "physically disabled" as having a permanent physical impairment that substantially limits one or more major life activities, certified by a licensed physician on a form prescribed by the commissioner.
-
Allows individuals certified as legally blind by the state commission for the visually handicapped to submit that certificate instead of a physician's statement to qualify as disabled.
-
Requires all other existing subdivision requirements to be met for the enhanced STAR exemption to be granted to a disabled surviving spouse.
-
Takes effect immediately and applies beginning with the 2023-2024 school year.
Legislative Description
Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.
Last Action
referred to real property taxation
1/3/2024