Bill > A03232

This bill expands the existing real property tax exemption program for individuals with disabilities to now include parents who own property where their disabled child lives. Currently, the law allows property tax exemptions for property owners with disabilities, married couples with a disability, siblings with a disability, or properties with disabled tenants. The new provision would allow local government boards (such as county, city, town, or village councils) and school districts to adopt a local law or resolution granting a tax exemption to parents who have significant ongoing expenses related to caring for a disabled child living in their home. The exemption would be up to 50% of the property's assessed valuation, similar to the existing disability-related exemption. This change aims to provide financial relief to families caring for individuals with disabilities by reducing their property tax burden. The bill would take effect immediately upon becoming law.

Education

https://www.nysenate.gov/legislation/bills/2025/A3232