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NY S04292
Bill
Status
2/7/2023
Primary Sponsor
Andrew Lanza
Click for details
AI Summary
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Allows surviving spouses of deceased persons with disabilities to qualify for the disabled homeowners' exemption if the deceased spouse was eligible for the exemption.
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Surviving spouse must meet all other requirements of the exemption to be eligible, with no modifications to existing qualification criteria other than the disability requirement.
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The exemption provides a 50% reduction in property tax assessments for eligible properties owned by persons with disabilities or qualifying family members.
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Takes effect immediately and applies to the 2023 taxable year and all subsequent years.
Legislative Description
Expands eligibility for the disabled homeowners' exemption to certain surviving spouses; provides that if a person is eligible for the exemption and predeceases his or her spouse, such surviving spouse shall be eligible for the exemption, provided, that all other requirements are satisfied.
Last Action
REFERRED TO LOCAL GOVERNMENT
1/3/2024