New York 2025-2026 Regular Session

New York Senate Bill S04503

Introduced
2/6/25  
Refer
2/6/25  

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 S04503 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 individuals with disabilities. Specifically, it allows individuals who do not meet the non-medical qualifications for Social Security Disability Insurance (SSDI) and Supplemental Security Income (SSI) but are unable to engage in substantial gainful activity due to their disabilities to qualify for these tax benefits. This amendment is intended to provide financial relief to a broader range of individuals with disabilities who may be facing economic hardships due to their conditions. The bill modifies the existing criteria for qualifying as a person with a disability under the real property tax law. It introduces a certification process where individuals can attest to their inability to engage in substantial gainful activity, supported by a healthcare provider's confirmation of their severe disability. This change is significant as it acknowledges the challenges faced by individuals who may not qualify under the traditional SSDI and SSI frameworks but still require assistance due to their disabilities. If enacted, this bill would impact state laws by broadening the scope of individuals eligible for tax abatement, potentially increasing the number of beneficiaries who can receive financial assistance through property tax reductions. This could lead to increased financial stability for many individuals with disabilities, allowing them to maintain their housing in rent-controlled and rent-regulated properties. The sentiment surrounding the bill appears to be supportive, particularly among advocates for individuals with disabilities who argue that it addresses a critical gap in the current law. However, there may be concerns regarding the fiscal implications of expanding tax abatement eligibility, which could lead to debates about the potential impact on state revenue and the sustainability of such programs.

Impact

The bill's passage would modify the real property tax law to include a new category of individuals with disabilities who can qualify for tax abatement. This change would specifically benefit those who are unable to engage in substantial gainful activity due to their disabilities, even if they do not meet the traditional SSDI and SSI criteria. As a result, it could increase the number of individuals receiving tax relief, thereby enhancing their financial security and ability to afford housing in New York's rent-controlled and rent-regulated markets.

Sentiment

The general sentiment around the bill is positive, particularly among disability advocates who see it as a necessary step towards inclusivity and support for individuals facing economic challenges due to disabilities. There may be some apprehension regarding the financial implications for the state, but the overall tone of discussions suggests a recognition of the need for expanded support for this vulnerable population.

Contention

Notable points of contention may arise from concerns about the fiscal impact of expanding tax abatement eligibility. Some lawmakers may argue that the state should prioritize budgetary constraints and the potential loss of tax revenue. Additionally, there may be differing opinions on the adequacy of the proposed certification process for determining eligibility, with some stakeholders advocating for more stringent criteria to prevent potential abuse of the system.

Companion Bills

NY A05884

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 A05884

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.