Senate Bill S4292

2023-2024 Legislative Session

Expands eligibility for the disabled homeowners' exemption to certain surviving spouses

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Local Government 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-S4292 (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §459-c, RPT L
Versions Introduced in Other Legislative Sessions:
2019-2020: S4446
2021-2022: S4980

2023-S4292 (ACTIVE) - Summary

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.

2023-S4292 (ACTIVE) - Sponsor Memo

2023-S4292 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4292
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 7, 2023
                                ___________
 
 Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in  relation  to  eligibility
   for  the  disabled  homeowners'  exemption for a surviving spouse of a
   deceased person 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) (I) 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.
   (II)  NOTWITHSTANDING  THE  PROVISIONS  OF  THIS  SECTION OR ANY OTHER
 PROVISION OF LAW, RULE OR REGULATION, IF A PERSON IS  ELIGIBLE  FOR  THE
 EXEMPTION SET FORTH IN SUBPARAGRAPH (I) OF THIS PARAGRAPH AND PREDECEAS-
 ES  HIS  OR HER SPOUSE, SUCH SURVIVING SPOUSE SHALL BE ELIGIBLE FOR SUCH
 EXEMPTION; PROVIDED, THAT  THE  SURVIVING  SPOUSE  SATISFIES  ALL  OTHER
 REQUIREMENTS SET FORTH IN THIS SECTION.
   §  2.  This  act  shall take effect immediately and shall apply to the
 taxable year of 2023 and thereafter.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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