New York Assembly Bill A02367

New York 2025-2026 Regular Session

• Introduced: 1/16/25
• Refer: 1/16/25

Caption

Permits other qualifying members of a household to qualify the household for the disability rent increase exemption when they are not the head of household.

Summary

A02367 amends the real property tax law to expand eligibility for the disability rent increase exemption. Under current law, the exemption is tied to a household headed by a person who is at least 62 years old or who qualifies as a person with a disability. This bill adds a new category of “head of the household” to include a relative or legal guardian of a qualifying household member with a disability, so long as that person is entitled to possession, use, or occupancy of the dwelling unit. The bill also defines “qualifying member of the household” as a person with a disability who is not the head of the household but permanently resides in the unit, and it defines “relative” broadly to include spouses, domestic partners, parents, grandparents, siblings, children, stepchildren, stepparents, and certain other lineal descendants. It further clarifies the meaning of “supervising agency” for administration of the exemption in rent-controlled and rent-regulated housing. The act would take effect immediately.

Impact

This bill would amend section 467-b of the real property tax law, broadening who can qualify a household for the disability rent increase exemption and potentially increasing the number of rent-regulated or rent-controlled households eligible for tax relief. It would affect local tax abatement administration, landlords and tenants in covered housing, and households where a disabled resident is cared for or represented by a relative or legal guardian rather than being the formal head of household.

Sentiment

The available materials suggest generally supportive intent, with the bill introduced and referred to the Committee on Aging and no recorded opposition, votes, or committee debate in the provided record. The caption and text indicate a consumer- and tenant-protection purpose focused on helping households with disabled members access an existing exemption more easily.

Contention

The main policy issue is eligibility expansion: the bill shifts the exemption from a narrow head-of-household framework to one that recognizes relatives and legal guardians as qualifying household heads when they are responsible for a disabled resident. Potential points of contention could include the broader fiscal impact on local tax revenues and the administrative burden of verifying household relationships and disability status, though no explicit objections or opposing arguments appear in the provided materials.