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NY A08949

Bill

Status

Introduced

7/16/2025

Primary Sponsor

Dana Levenberg

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Removes the requirement that construction or reconstruction of living quarters for a parent or grandparent must have occurred after the effective date of the original 2000 law to qualify for the property tax assessment exemption

  • Expands eligibility for the exemption to include living quarters built or renovated before the law took effect, as long as a parent or grandparent maintains primary residence there

  • Maintains the existing requirement that at least one parent or grandparent must use the living quarters as their primary residence during taxable years when the exemption is claimed

  • Takes effect immediately upon passage

Legislative Description

Expands the applicability of the assessment exemption for living quarters for parent or grandparent to include living quarters constructed or reconstructed before the effective date of the section providing such exemption.

Last Action

referred to real property taxation

1/7/2026

Committee Referrals

Real Property Taxation7/16/2025

Full Bill Text

No bill text available