Bill Text: NY S04292 | 2023-2024 | General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO LOCAL GOVERNMENT [S04292 Detail]

Download: New_York-2023-S04292-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4292

                               2023-2024 Regular Sessions

                    IN SENATE

                                    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:

     1    Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
     2  property  tax  law,  as amended by section 2 of part B of chapter 686 of
     3  the laws of 2022, is amended to read as follows:
     4    (a) (i) Real property owned by one or more persons with  disabilities,
     5  or  real  property owned by a husband, wife, or both, or by siblings, at
     6  least one of whom has a disability, or real property  owned  by  one  or
     7  more  persons, some of whom qualify under this section and the others of
     8  whom qualify under section four hundred sixty-seven of this  title,  and
     9  whose  income,  as hereafter defined, is limited by reason of such disa-
    10  bility, shall be exempt from payments in lieu of taxes  (PILOT)  to  the
    11  battery  city  park  authority  or from taxation by any municipal corpo-
    12  ration in which located to  the  extent  of  fifty  per  centum  of  the
    13  assessed valuation thereof as hereinafter provided. After a public hear-
    14  ing,  the governing board of a county, city, town or village may adopt a
    15  local law and a school district, other than a school district subject to
    16  article fifty-two of the education law, may adopt a resolution to  grant
    17  the exemption authorized pursuant to this section.
    18    (ii)  Notwithstanding  the  provisions  of  this  section or any other
    19  provision of law, rule or regulation, if a person is  eligible  for  the
    20  exemption set forth in subparagraph (i) of this paragraph and predeceas-
    21  es  his  or her spouse, such surviving spouse shall be eligible for such
    22  exemption; provided, that  the  surviving  spouse  satisfies  all  other
    23  requirements set forth in this section.
    24    §  2.  This  act  shall take effect immediately and shall apply to the
    25  taxable year of 2023 and thereafter.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08547-01-3