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NY A04556

Bill

Status

Introduced

2/16/2023

Primary Sponsor

Gary Pretlow

Click for details

Origin

Assembly

2023-2024 General Assembly

AI Summary

  • Amends Real Property Tax Law Section 467 to allow local jurisdictions to exclude disability pension or benefit income when determining eligibility for property tax exemptions for residents 65 years of age or older.

  • Permits exclusion of disability pension or benefits ranging from $3,000 to $15,000, as determined by local law, ordinance, or resolution.

  • Allows localities to base income calculations on the tax year immediately preceding the exemption application date while excluding the specified disability income amounts.

  • Takes effect January 1st following the date the bill becomes law and applies to assessment rolls prepared on or after that date.

Legislative Description

Allows localities the option to exclude income from any disability pension or benefit in computation of income for purposes of determining eligibility for the partial real property tax exemption granted to persons 65 years of age or over.

Last Action

referred to real property taxation

1/3/2024

Committee Referrals

Real Property Taxation2/16/2023

Full Bill Text

No bill text available