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NY S05876
Bill
Status
3/3/2025
Primary Sponsor
Andrew Lanza
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AI Summary
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Allows surviving spouses of deceased disabled homeowners to continue receiving the disabled homeowners' property tax exemption, provided they meet all other eligibility requirements under the existing law
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Amends Section 459-c of the real property tax law, which currently provides up to 50% property tax exemption for homeowners with disabilities whose income is limited by reason of such disability
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Applies to property tax exemptions and payments in lieu of taxes (PILOT) across municipal corporations, counties, cities, towns, villages, and eligible school districts
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Takes effect immediately and applies to the 2025 taxable year and thereafter
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 their spouse, such surviving spouse shall be eligible for the exemption, provided, that all other requirements are satisfied.
Last Action
REFERRED TO LOCAL GOVERNMENT
1/7/2026