New York 2025-2026 Regular Session

New York Senate Bill S01457

Introduced
1/10/25  
Refer
1/10/25  
Report Pass
1/28/25  
Engrossed
6/12/25  
Refer
6/13/25  
Refer
1/7/26  

Caption

Provides for adjustment of the maximum income threshold for eligibility for the senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) by any increase in the consumer price index (CPI).

Summary

Bill S01457 proposes to amend the real property tax law in New York to increase the combined household income limit for eligibility for several exemptions aimed at senior citizens and persons with disabilities. Specifically, it raises the income threshold for the Senior Citizen Rent Increase Exemption (SCRIE), Disability Rent Increase Exemption (DRIE), Senior Citizen Homeowners' Exemption (SCHE), and Disabled Homeowners' Exemption (DHE) to $67,000, effective July 1, 2025. Additionally, the bill mandates that this income threshold be adjusted annually based on the Consumer Price Index (CPI), ensuring that the exemption limits keep pace with inflation over time.

Impact

If enacted, this bill would significantly alter the eligibility criteria for property tax exemptions for seniors and disabled individuals in New York. By raising the income limits, more households would qualify for these exemptions, potentially reducing their financial burden. The adjustments based on the CPI would also provide a mechanism for ongoing support, reflecting the changing economic conditions and cost of living, which could lead to increased participation in these programs and improved housing stability for vulnerable populations.

Sentiment

The sentiment surrounding Bill S01457 appears to be overwhelmingly positive, as indicated by the unanimous votes in the Senate Aging and Finance Committees, as well as the final Senate floor vote. The discussions leading up to these votes suggest a strong bipartisan agreement on the necessity of providing financial relief to seniors and individuals with disabilities, particularly in light of rising living costs.

Contention

While there has been broad support for the bill, some concerns were raised regarding the sustainability of increasing the income thresholds and the potential impact on local government revenues. However, these concerns did not lead to significant opposition, as the overall consensus favored the need for enhanced support for seniors and disabled individuals facing economic challenges.

Companion Bills

NY A05344

Same As Provides for adjustment of the maximum income threshold for eligibility for the senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) by any increase in the consumer price index (CPI).

Previously Filed As

NY A05344

Provides for adjustment of the maximum income threshold for eligibility for the senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) by any increase in the consumer price index (CPI).

NY S02960

Provides for adjustment of the maximum income threshold for eligibility for the senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) by any increase in the consumer price index (CPI).

NY A00792

Excludes Medicare premiums from the definition of income for purposes of the senior citizen rent increase exemptions (SCRIE) program and the disability rent increase exemption (DRIE).

NY S02534

Provides retroactivity to the original date of eligibility for the senior citizens rent increase exemption (SCRIE) and disability rent increase exemption (DRIE).

NY A07851

Provides retroactivity to the original date of eligibility for the senior citizens rent increase exemption (SCRIE) and disability rent increase exemption (DRIE).

NY S09256

Increases the maximum income for eligibility for the senior homeowners' exemption to $100,000.

NY S00569

Relates to establishing a maximum rent of one-third of household income for the senior citizens rent increase exemption and disability rent increase exemption.

NY A02974

Relates to establishing a maximum rent of one-third of household income for the senior citizens rent increase exemption and disability rent increase exemption.

NY S02451

Relates to establishing a maximum rent of one-third of household income for the senior citizens rent increase exemption and disability rent increase exemption.

NY A07729

Relates to establishing a maximum rent of one-third of household income for the senior citizens rent increase exemption and disability rent increase exemption.

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