New York 2025-2026 Regular Session

New York Assembly Bill A05884

Introduced
2/24/25  
Refer
2/24/25  

Caption

Expands eligibility for tax abatement for rent-controlled and rent regulated property occupied by persons with disabilities to include individuals who do not meet the non-medical qualifications for SSDI and SSI but, by reason of the individual's disability, the individual is not able to engage in substantial gainful activity as that term is defined by the federal social security administration.

Summary

Bill A05884 aims to amend the real property tax law in New York to expand eligibility for tax abatement for rent-controlled and rent-regulated properties occupied by persons with disabilities. The bill specifically includes individuals who may not qualify for Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI) due to non-medical reasons but are unable to engage in substantial gainful activity due to their disabilities. This change is intended to provide financial relief to a broader range of individuals with disabilities who are facing economic challenges.

Impact

If enacted, this bill would broaden the definition of who qualifies for tax abatement under the real property tax law, potentially increasing the number of individuals with disabilities who can receive financial assistance. This change could lead to a significant impact on local tax revenues and may require adjustments in how municipalities handle tax abatement applications for rent-controlled and rent-regulated properties. It may also necessitate additional training for administrative agencies responsible for processing these applications.

Sentiment

The general sentiment surrounding Bill A05884 appears to be supportive, particularly among advocates for disability rights and financial assistance programs. Discussions indicate a recognition of the economic hardships faced by individuals with disabilities, and the bill is seen as a necessary step towards inclusivity in tax relief measures. However, there may be concerns regarding the fiscal implications for local governments.

Contention

Notable points of contention may arise from concerns about the potential financial burden on local governments due to increased tax abatement claims. Some lawmakers may argue that expanding eligibility could lead to a significant decrease in tax revenues, while others emphasize the importance of supporting individuals with disabilities who are struggling financially. The balance between fiscal responsibility and social equity is likely to be a key debate point.

Companion Bills

NY S04503

Same As Expands eligibility for tax abatement for rent-controlled and rent regulated property occupied by persons with disabilities to include individuals who do not meet the non-medical qualifications for SSDI and SSI but, by reason of the individual's disability, the individual is not able to engage in substantial gainful activity as that term is defined by the federal social security administration.

Previously Filed As

NY S02952

Expands eligibility for tax abatement for rent-controlled and rent regulated property occupied by persons with disabilities to include individuals who do not meet the non-medical qualifications for SSDI and SSI but, by reason of the individual's disability, the individual is not able to engage in substantial gainful activity as that term is defined by the federal social security administration.

NY S04503

Expands eligibility for tax abatement for rent-controlled and rent regulated property occupied by persons with disabilities to include individuals who do not meet the non-medical qualifications for SSDI and SSI but, by reason of the individual's disability, the individual is not able to engage in substantial gainful activity as that term is defined by the federal social security administration.

NY H0915

Medical Assistance Eligibility for Working Individuals with Disabilities

NY S05280

Relates to providing language access services to individuals relating to the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens or persons with disabilities and senior citizen and disabled homeowners.

NY S00705

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A00827

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A01946

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY S06472

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY S01819

Relates to tax abatement for rent-controlled and rent regulated property occupied by and real property owned by senior citizens or persons with disabilities.

NY A02122

Relates to tax abatement for rent-controlled and rent regulated property occupied by and real property owned by senior citizens or persons with disabilities.

Similar Bills

No similar bills found.