Assembly Bill A1660

2023-2024 Legislative Session

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-A1660 (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §459-c, RPT L
Versions Introduced in 2021-2022 Legislative Session:
A9358

2023-A1660 (ACTIVE) - Summary

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

2023-A1660 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1660
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2023
                                ___________
 
 Introduced by M. of A. SILLITTI -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN  ACT to amend the real property tax law, in relation to expanding the
   real property tax exemption for persons with disabilities to  property
   owners who are a parent or parents of an individual with a disability

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
 property tax law, as amended by section 2 of part B of  chapter  686  of
 the laws of 2022, is amended to read as follows:
   (a)  Real  property owned by one or more persons with disabilities, or
 real property owned by a husband, wife, or  both,  or  by  siblings,  at
 least  one  of  whom  has a disability, or real property owned by one or
 more persons, some of whom qualify under this section and the others  of
 whom  qualify  under section four hundred sixty-seven of this title, and
 whose income, as hereafter defined, is limited by reason of  such  disa-
 bility,  shall  be  exempt from payments in lieu of taxes (PILOT) to the
 battery city park authority or from taxation  by  any  municipal  corpo-
 ration  in  which  located  to  the  extent  of  fifty per centum of the
 assessed valuation thereof as hereinafter provided. After a public hear-
 ing, the governing board of a county, city, town or village may adopt  a
 local law and a school district, other than a school district subject to
 article  fifty-two of the education law, may adopt a resolution to grant
 the exemption authorized pursuant to this section.  AFTER A PUBLIC HEAR-
 ING, THE GOVERNING BOARD OF A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT  A
 LOCAL LAW AND A SCHOOL DISTRICT, OTHER THAN A SCHOOL DISTRICT SUBJECT TO
 ARTICLE  FIFTY-TWO OF THE EDUCATION LAW, MAY ADOPT A RESOLUTION TO GRANT
 AN EXEMPTION TO REAL PROPERTY OWNED BY A PARENT OR PARENTS OF  AN  INDI-
 VIDUAL  WITH  A DISABILITY WHO LIVES AT SUCH PROPERTY WHEN SUCH INDIVID-
 UAL'S DISABILITY REQUIRES REGULAR SIGNIFICANT SPENDING OF  A  PARENT  OR
 PARENTS'  INCOME  TO  CARE  FOR SUCH INDIVIDUAL, IN ACCORDANCE WITH THIS
 SECTION.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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