Bill > S05876

This bill expands eligibility for the disabled homeowners' exemption to include surviving spouses under certain conditions. Currently, the existing law provides a property tax exemption of up to 50% for properties owned by individuals with disabilities or married couples/siblings with a disability, subject to income limitations. The new provision specifically allows a surviving spouse to continue receiving this tax exemption if their deceased spouse was originally eligible, provided the surviving spouse meets all other existing requirements for the exemption. The tax exemption applies to municipal property taxes and payments in lieu of taxes (PILOT), and local governing boards must adopt a local law or resolution to grant the exemption. The bill will take effect immediately and apply to the 2025 tax year and subsequent years, offering continued financial relief to families who have lost a spouse with a disability while maintaining the original intent of supporting homeowners facing disability-related financial challenges.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S5876