NY State Senate Bill 2025-S5832

Senate Bill S5832

2025-2026 Legislative Session

Increases the income thresholds for eligibility for the senior citizen and disabled person property tax exemptions

download bill text pdf

Current Bill Status - In Senate Committee Aging 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 03, 2025	referred to aging

2025-S5832 (ACTIVE) - Details

See Assembly Version of this Bill:: A3054
Current Committee:: Senate Aging
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§467 & 459-c, RPT L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S7803
2019-2020: S1244
2021-2022: S6523
2023-2024: S5948, A9557

2025-S5832 (ACTIVE) - Summary

Increases the income thresholds for eligibility for the senior citizen and disabled person property tax exemptions; applies to any local law, resolution or ordinance amended or adopted on and after the effective date of this act.

2025-S5832 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5832

SPONSOR: SKOUFIS
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to the senior
citizen and disabled property owner exemption

 
PURPOSE:

This bill increases the income thresholds for eligibility for senior
citizen and disabled person property tax exemptions.

 
SUMMARY OF PROVISIONS:

Sections 1: Amends paragraph (b) of subdivision 1 of section 467 of the
real property tax law. Any local law, ordinance, or resolution adopted
under paragraph (a) of this subdivision may be amended, or a new one may
be introduced, to increase the maximum income eligibility level for
exemptions, as outlined in subdivision three of this section. The
increase will follow the guidelines set in the accompanying schedule.
Any law, ordinance, or resolution adopted under the first subparagraph

may also be amended to further increase the income eligibility level
according to the specified schedule.

Section 2: Amends paragraph b of subdivision 1 of section 459-c of the
real property tax law, to allow local laws or resolutions, adopted under
paragraph (a), to be amended or new laws or resolutions to be introduced
to increase the maximum income eligibility level for exemptions, as
outlined in subdivision five of the section.

Section 3: Provides that the state will reimburse municipal corporations
for the difference in real property tax revenue abated after April 1,
2024, due to new income thresholds established by this act. The
reimbursement will cover the difference between the amount of tax reven-
ue abated under the new thresholds and the amount that would have been
abated under the previous thresholds.

Section 4: Sets Effective Date.

 
JUSTIFICATION:

The Senior Citizen Homeowners' Exemption (SCHE) and the Disabled Home-
owners' Exemption (DHE) are statewide programs that help seniors and
disabled individuals remain in their homes/communities by providing
critical tax exemptions.

This bill would provide much-needed property tax relief by raising the
income eligibility thresholds and corresponding abatement levels for the
SCHE/DHE program. Strengthening this important tax abatement would help
ensure that seniors and disabled homeowners can continue to afford to
remain in New York, a high property tax state. An estimated 400,000 New
Yorkers would benefit from this expansion of the program.

 
LEGISLATIVE HISTORY:

Senate

2017:N/A
2018: S7803, Referred to Local Government

2019: S1244, Referred to Local Government

2020: S1244, Referred to Local Government

2021: S6523, Referred to Aging

2022: S6523, Referred to Aging

2023: S5948, Referred to Aging

2024: S5948, Referred to Aging

Assembly

2017: No Assembly Same-As

2018: No Assembly Same-As

2019: No Assembly Same-As

2020: No Assembly Same-As

2021: No Assembly Same-As

2022: No Assembly Same-As

2023: A9557, Referred to Aging

2024: A9557, Referred to Aging

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to any local law,
resolution, or ordinance amended or adopted on and after the effective
date of this act.

2025-S5832 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5832
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               March 3, 2025
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Aging
 
 AN ACT to amend the real property tax law, in  relation  to  the  senior
   citizen and disabled property owner exemption
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (b) of subdivision 1 of section 467 of  the  real
 property  tax  law,  as amended by section 1 of part B of chapter 686 of
 the laws of 2022, is amended to read as follows:
   (b) (1) Any local law, ordinance or  resolution  adopted  pursuant  to
 paragraph  (a) of this subdivision may be amended, or a local law, ordi-
 nance or resolution may be adopted, to provide an  exemption  so  as  to
 increase  the  maximum income eligibility level of such municipal corpo-
 ration as provided in subdivision three of this section (represented  in
 the  hereinbelow schedule as M), to the extent provided in the following
 schedule:
 
     ANNUAL INCOME                         PERCENTAGE ASSESSED VALUATION
                                           EXEMPT FROM TAXATION OR PILOT
 
 More than (M) but
    [less than (M+ $1,000)                          45 per centum
 (M+ $1,000 or more) but
    less than (M+ $2,000)                           40 per centum
 (M+ $2,000 or more) but]
    less than (M+ [$3,000]                          35 per centum
                   $10,000)
 [(M+ $3,000 or more) but
    less than (M+ $3,900)                           30 per centum
 (M+ $3,900 or more) but

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04443-01-5
 S. 5832                             2

    less than (M+ $4,800)                           25 per centum
 (M+ $4,800 or more) but
    less than (M+ $5,700)                          20 per centum]
 
   (2) Any local law, ordinance or resolution adopted pursuant to subpar-
 agraph  one  of this paragraph may be amended, or a local law, ordinance
 or resolution may be adopted, to provide an exemption so as to  increase
 the  maximum  income  eligibility level of such municipal corporation as
 provided in subdivision three of this section (represented in the  here-
 inbelow schedule as M), and as increased as provided for in such subpar-
 agraph one to the extent provided in the following schedule:
 
     ANNUAL INCOME                         PERCENTAGE ASSESSED VALUATION
                                           EXEMPT FROM TAXATION OR PILOT

 (M+ [$5,700] $10,000 or more) but
    less than (M+ [$6,600]                           15 per centum
                   $25,000)
 [(M+ $6,600 or more) but
    less than (M+ $7,500)                           10 per centum]
 
   (3) Any local law, ordinance or resolution adopted pursuant to subpar-
 agraphs  one  and  two of this paragraph may be amended, or a local law,
 ordinance or resolution may be adopted, to provide an exemption so as to
 increase the maximum income eligibility level of such  municipal  corpo-
 ration  as provided in subdivision three of this section (represented in
 the hereinbelow schedule as M), and as increased as provided for in such
 subparagraph one to the extent provided in the following schedule:
 
     ANNUAL INCOME                         PERCENTAGE ASSESSED VALUATION
                                           EXEMPT FROM TAXATION OR PILOT
 
 (M+ [$7,500] $25,000 or more)
    but less than (M+ [$8,400]                        5 per centum
                       $35,000)
 
   § 2. Paragraph (b) of subdivision 1 of section 459-c of the real prop-
 erty tax law, as amended by section 2 of part B of chapter  686  of  the
 laws of 2022, is amended to read as follows:
   (b)  Any  local law or resolution adopted pursuant to paragraph (a) of
 this subdivision may be amended, or a local law  or  resolution  may  be
 adopted,  to  provide  an exemption so as to increase the maximum income
 eligibility level of such municipal corporation as provided in  subdivi-
 sion  five  of  this section (represented in the hereinbelow schedule as
 M), to the extent provided in the following schedule:
   ANNUAL INCOME                         PERCENTAGE ASSESSED VALUATION
                                         EXEMPT FROM TAXATION OR PILOT
 More than (M) but
      [less than (M+ $1,000)                  45 per centum
 (M+ $1,000 or more) but
      less than (M+ $2,000)                   40 per centum
 (M+ $2,000 or more) but]
      less than (M+ [$3,000] $10,000)         35 per centum
 [(M+ $3,000 or more) but
      less than (M+ $3,900)                   30 per centum
 (M+ $3,900 or more) but
 S. 5832                             3

      less than (M+ $4,800)                   25 per centum
 (M+ $4,800 or more) but
      less than (M+ $5,700)                   20 per centum]
 (M+ [$5,700] $10,000 or more) but
      less than (M+ [$6,600] $25,000)         15 per centum
 [(M+ $6,600 or more) but
      less than (M+ $7,500)                   10 per centum]
 (M + [$7,500] $25,000 or more) but
      less than (M+ [$8,400] $35,000)         5 per centum
   § 3. The state shall, within an appropriation made available therefor,
 reimburse  municipal  corporations for the difference between the amount
 of real property tax revenue abated for the fiscal year of such  munici-
 pality that occurs after April 1, 2024 pursuant to the income thresholds
 established  pursuant  to the provisions  of this act, and the amount of
 real property tax revenue that would have been abated  for  such  period
 pursuant  to the income thresholds that were in effect immediately prior
 to the effective date of this act.
   § 4. This act shall take effect immediately and  shall  apply  to  any
 local  law,  resolution or ordinance amended or adopted on and after the
 effective date of this act.

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