BILL NUMBER: S10180A
SPONSOR: HARCKHAM
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to providing a
tax exemption on certain auxiliary dwelling units constructed for
seniors or disabled individuals
 
PURPOSE OR GENERAL IDEA OF BILL::
The purpose of this bill is to provide a tax exemption on certain auxil-
iary dwelling units constructed for seniors or disabled individuals.
 
SUMMARY OF PROVISIONS::
Section 1 amends the real property tax law intended to allow the Village
of Croton-on-Hudson to enact a tax exemption for certain living quarters
occupied by senior citizens and individuals with disabilities.
Section 2 sets the effective date.
 
JUSTIFICATION::
In 2024, the Village of Croton-on-Hudson adopted the existing statewide
exemption for the construction of living quarters for parents and grand-
parents, as well as the existing statewide exemption for capital
improvements to residential property for the creation of accessory
dwelling units. However, the legislation approved for the Town of Cort-
landt differs from these existing exemptions in that it applies to indi-
viduals with disabilities, in addition to senior citizens, and that it
does not have an expiration period (which the capital improvement
exemption does).
The enactment of this legislation will allow the Village of Croton-on-
Hudson to enact a tax exemption for certain living quarters occupied by
senior citizens and individuals with disabilities. Croton-on-Hudson has
permitted accessory apartments in residential districts for more than 40
years and adopted the Westchester County model ordinance for accessory
dwelling units in 2024, which permitted the construction of accessory
cottages in residential districts. 17 applications have been approved
since the local law was adopted, and additional applications are
currently under consideration.
 
PRIOR LEGISLATIVE HISTORY::
None.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS::
None to the State.
 
EFFECTIVE DATE::
This act shall take effect immediately and shall apply to taxable years
beginning on or after the first of January next succeeding the date on
which it shall have become a law

Statutes affected:
S10180: 467-d real property tax law
S10180A: 467-d real property tax law