BILL NUMBER: S8903
SPONSOR: MARTINEZ
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to certain real
property tax exemptions to include additional eligibility for people
with disabilities
 
PURPOSE:
The purpose of the bill is to expand accessibility to partial real prop-
erty tax exemptions for persons with disabilities.
 
SUMMARY OF PROVISIONS:
Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
property tax law, as amended by section 7 of part K of chapter 59 of the
3 laws of 2023, is amended to expand the eligibility criteria to receive
a partial real property tax exemption for persons with disabilities by
including persons whose primary residence is in a special needs trust,
and real property owners who have a tenant with a disability whose lease
provides them with a life interest in the property, as long as the
tenant remains in residence.
Section 2. Establishes the enacting clause.
 
JUSTIFICATION:
Currently, the real property tax law includes a real property tax
exemption for persons with disabilities but excludes real property held
in special needs trusts, or real property owners who have a tenant with
a disability whose lease provides them with a life interest in the prop-
erty. This leaves the disabled population, a large portion of which are
on a fixed income, with fewer housing options in an already competitive
housing market. This bill would support home ownership for persons with
disabilities, keeping them in the homes and communities they were raised
in.
Group homes often become the default resource and while they provide
critical services, many are overwhelmed by demand. Availability may fall
outside of the community the individual is familiar with or the facility
may be located far from family. Extending the existing partial tax
exemption for disabled persons will allow them to remain close to their
support network, provide financial relief, and promote independence.
This bill aims to provide the disabled population with greater access to
an enhanced quality of life.
 
FISCAL IMPLICATIONS:
TBD
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S8903: 459-c real property tax law, 459-c(1) real property tax law