What's happening
This bill allows a surviving spouse of a deceased person with a disability to continue receiving the disabled homeowners' property tax exemption if they meet other requirements.
Why it matters
Prevents sudden financial hardship for surviving spouses. By allowing a surviving spouse to continue receiving the property tax exemption, the bill helps prevent unexpected increases in property taxes after the death of a spouse with a disability, supporting household financial stability during a vulnerable period.
Encourages long-term homeownership for families with disabilities. The change may make it easier for families to remain in their homes after the death of a disabled family member, helping to reduce displacement and promote neighborhood stability.
Aligns property tax policy with other survivor benefit models. Extending tax relief to surviving spouses mirrors practices in other areas (such as pensions or veteran benefits), recognizing the ongoing needs of households affected by disability even after the primary beneficiary has passed away.
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Who cares
Headline styles
Help for Disabled Spouses
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4446
2019-2020 Regular Sessions
IN SENATE
March 11, 2019
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 Assembly, do enact as follows:
Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real property tax law, as amended by chapter 348 of the laws of 2007, 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 disability, shall be exempt from taxation by any municipal corporation in which located to the extent of fifty per centum of the assessed valuation thereof as hereinafter provided. After a public hearing, 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 predeceases 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 2019 and thereafter.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10596-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
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
Purpose or general idea of the bill
Expands eligibility for the disabled homeowners' exemption to certain surviving spouses.
Summary of specific provisions
Section 1. Amends paragraph (a) of subdivision 1 of section 459-c of the real 2 property tax law, as amended by chapter 348 of the laws of 2007.
Section 2. This act shall take effect immediately and shall apply to the 24 taxable year of 2019 and thereafter.
Justification
The disability tax exemption relieves disabled individuals and their families of the financial burden that their real property tax puts on them. When the individual receiving this exemption dies, their surviving spouse is unable to continue this benefit. It is only right that this exemption be applied to the surviving spouses of deceased disabled home- owners. The financial burden experienced by a husband or wife after the death of their disabled spouse continues to persist even after the pass- ing of their loved one. With the death of a disabled spouse, there is a potential loss of income or disability benefit that the surviving spouse must endure.
Prior legislative history
New bill.
Fiscal implications
Undetermined.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.