Bill > A00135

This bill amends the real property tax law to allow a surviving spouse to continue receiving the Enhanced STAR (School Tax Relief) property tax exemption even if they are under 62 years old, provided they have a qualifying physical disability. Currently, the exemption could only be maintained if the surviving spouse was at least 62 years old. To qualify as physically disabled, the surviving spouse must submit a certified statement from a physician stating they have a permanent physical impairment that substantially limits one or more major life activities. Alternatively, individuals who are legally blind can submit a certificate from the state commission for the visually handicapped. The bill preserves other existing requirements for the enhanced STAR exemption and will take effect for the 2025-2026 school year. The purpose of this legislation is to provide continued property tax relief for surviving spouses with physical disabilities, extending the same tax benefits that were previously only available to surviving spouses over 62 years old.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A135