Adds a person with a disability who has their primary residence in a special needs trust, or a property owner who has a tenant with a disability whose lease provides them with a life interest in the property as long as the tenant remains in residence as eligible for a real property tax exemption pursuant to section 459-c of the real property tax law.

Statutes affected:
A9948: 459-c real property tax law, 459-c(1) real property tax law