What's happening
This bill extends the enhanced STAR property tax exemption to disabled surviving spouses of previously qualifying individuals in New York.
Why it matters
Expands eligibility for tax relief. by allowing not just elderly, but also physically disabled surviving spouses of Enhanced STAR recipients to keep the exemption—potentially easing financial burdens for more vulnerable homeowners.
Defines clear criteria for disability qualification. , requiring a physician’s statement or a certificate of legal blindness, which adds a formalized, accessible process for disabled individuals to prove eligibility.
May help disabled individuals maintain housing stability. after the loss of a spouse, reducing risk of displacement due to increased property tax burdens.
Signals a broader recognition of disability as a factor in tax policy. , potentially setting precedent for future amendments or similar benefits in other programs.
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Who cares
Physically disabled surviving spouses
The bill would allow them to retain an existing enhanced STAR exemption after the older spouse dies even if they are under 62, provided they meet the disability documentation and other eligibility requirements.
New York-licensed physicians
They would certify that a surviving spouse has a permanent physical impairment substantially limiting one or more major life activities.
Legally blind surviving spouses
They could submit a certificate of legal blindness from the state commission for the visually handicapped instead of a physician’s certified statement.
State tax officials
They would administer the expanded eligibility beginning with the 2025-2026 school year and provide the prescribed physician certification form.
Headline styles
Protect Disabled Spouse Tax Break
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to real property taxation
- Referred to real property taxation
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
135
2025-2026 Regular Sessions
IN ASSEMBLY (Prefiled)
January 8, 2025
Introduced by M. of A. ANGELINO, BEEPHAN, BRABENEC, DeSTEFANO, LEMONDES, McDONOUGH, MIKULIN, MILLER, MORINELLO -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to extending the enhanced STAR exemption to the disabled surviving spouse of a previously qualifying individual
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subparagraph (iii) of paragraph (a) of subdivision 4 of section 425 of the real property tax law, as added by section 4 of part A of chapter 405 of the laws of 1999, is amended to read as follows:
(iii) In the case of property owned by husband and wife, one of whom is sixty-five years of age or over, the exemption, once granted, shall not be rescinded solely because of the death of the older spouse so long as the surviving spouse is at least sixty-two years of age or is physically disabled as of the date specified in this paragraph. To qualify as physically disabled for the purposes of this subparagraph, an individual shall submit to the department a certified statement from a physician licensed to practice in the state on a form prescribed and made available by the commissioner which states that the individual has a permanent physical impairment which substantially limits one or more of such individual's major life activities, except that an individual who has obtained a certificate from the state commission for the visually handicapped stating that such individual is legally blind may submit such certificate in lieu of a physician's certified statement. The other requirements of this subdivision must still be met for the enhanced exemption to be granted to a surviving spouse under this subparagraph.
§ 2. This act shall take effect immediately and shall apply to the administration of the enhanced STAR exemption beginning with the 2025-2026 school year.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01145-01-5
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.