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NY A04402

Bill

Status

Introduced

2/14/2023

Primary Sponsor

Michael Fitzpatrick

Click for details

Origin

Assembly

2023-2024 General Assembly

AI Summary

  • Expands the 50% real property tax exemption to include persons who are totally and permanently disabled, in addition to those age 65 and over.

  • Allows married couples and siblings to qualify for the exemption if one spouse or sibling is either age 65 or over, or totally and permanently disabled.

  • Requires municipalities to adopt a local law, ordinance, or resolution specifying whether the exemption applies to persons age 65 or over, those totally and permanently disabled, or both categories.

  • Takes effect on January 1 of the year following enactment.

Legislative Description

Provides that the current real property tax exemption for persons over 65 may also be extended to those persons who are totally and permanently disabled; requires that municipalities shall provide by local law that such exemptions shall be granted to either those 65 years of age or older or to those who are totally and permanently disabled, or to both categories of persons.

Last Action

referred to real property taxation

1/3/2024

Committee Referrals

Real Property Taxation2/14/2023

Full Bill Text

No bill text available