New York 2025-2026 Regular Session

New York Assembly Bill A03232

Introduced
1/27/25  
Refer
1/27/25  

Caption

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

Summary

Bill A03232 proposes to amend the real property tax law in New York to expand the existing real property tax exemption for persons with disabilities. Specifically, it allows property owners who are parents of an individual with a disability, and where that individual resides at the property, to qualify for the exemption. This amendment aims to alleviate the financial burden on parents who incur significant expenses related to the care of their disabled children.

Impact

The bill's passage would modify the current real property tax exemption framework, allowing more families to benefit from tax relief. It specifically targets parents of individuals with disabilities, recognizing the financial strain that caregiving can impose. By expanding eligibility, the bill could potentially increase the number of households that qualify for property tax exemptions, thereby impacting local tax revenues and the financial landscape for municipalities.

Sentiment

The sentiment surrounding Bill A03232 appears to be generally supportive, as it addresses a significant need for financial assistance among families caring for individuals with disabilities. However, there may be concerns regarding the potential impact on local government revenues and the administrative burden of implementing the expanded exemptions.

Contention

Notable points of contention may arise from local government officials who are concerned about the financial implications of expanding tax exemptions. They may argue that while the bill supports families, it could lead to reduced funding for essential services that rely on property tax revenues. On the other hand, advocates for individuals with disabilities and their families strongly support the bill, emphasizing the need for financial relief in light of the costs associated with caregiving.

Companion Bills

NY S08638

Same As Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

Previously Filed As

NY S08638

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

NY A01660

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

NY LD1506

An Act to Amend the Personal Property Tax Exemption for Individually Owned Personal Property

NY A2867

Extends eligibility for property tax benefits to veterans, 100 percent service-disabled veterans, and senior citizens and persons with disabilities who pay payments in lieu of property taxes.

NY HB1165

Expanding access to the property tax exemption program for seniors, people retired due to disability, and veterans with disabilities.

NY SB5398

Concerning property tax exemptions for veterans with disabilities.

NY A1068

Expands eligibility for disabled veterans' property tax exemption to include certain individuals with close personal relationship to deceased veteran.

NY S204

Expands eligibility for disabled veterans' property tax exemption to include certain individuals with close personal relationship to deceased veteran.

NY SB816

Real property tax; exemption for elderly and disabled individuals.

NY HB2029

Real property tax; exemption for elderly and disabled individuals.

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HI HB1398

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HI HB1398

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TX HB2011

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