New York S 10180: Provides a tax exemption on certain auxiliary dwelling units constructed for seniors or disabled individuals

Bill Text

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S10180 Summary:

BILL NOS10180A

&nbsp

SAME ASSAME AS A11427-A

&nbsp

SPONSORHARCKHAM

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §467-d, RPT L

&nbsp

Allows a real property tax exemption for dwelling units constructed for senior citizens or disabled persons receiving social security disability benefits.

Go to top S10180 Actions:

BILL NOS10180A

&nbsp

05/04/2026REFERRED TO LOCAL GOVERNMENT

05/21/2026AMEND AND RECOMMIT TO LOCAL GOVERNMENT

05/21/2026PRINT NUMBER 10180A

06/02/2026COMMITTEE DISCHARGED AND COMMITTED TO RULES

06/02/2026ORDERED TO THIRD READING CAL.1575

06/02/2026PASSED SENATE

06/02/2026DELIVERED TO ASSEMBLY

Go to topS10180 Committee&nbspVotes:

Go to topS10180 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS10180 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10180--A

 IN SENATE

 May 4, 2026
 ___________

 Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government --
 committee discharged, bill amended, ordered reprinted as amended and
 recommitted to said committee

 AN ACT to amend the real property tax law, in relation to providing a
 tax exemption on certain auxiliary dwelling units constructed for
 seniors or disabled individuals

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 467-d of the real property tax law, as added by
 2 chapter 533 of the laws of 1998, is amended to read as follows:
 3 § 467-d. Assessment exemption for certain living quarters constructed
 4 to be occupied by a senior citizen or disabled individual. 1. A town
 5 which is bordered by the Hudson river on the west and a different county
 6 other than the one in which it is located on the north and is located in
 7 a county which has a county tax commission with members who serve five
 8 year overlapping terms and have powers and duties with respect to real
 9 property taxation, and a village covering more than four square miles
 10 within such town, acting through its local legislative body [is] are
 11 hereby authorized and empowered to adopt and amend local laws to provide
 12 for an exemption from taxation and special ad valorem levies to the
 13 extent of any increase in assessed value of residential property result-
 14 ing from the construction or reconstruction of such property for the
 15 purpose of providing living quarters for a senior citizen, who is
 16 sixty-five years of age or older, or individuals considered disabled and
 17 receiving social security disability benefits. Such an exemption shall
 18 not exceed (a) the increase in assessed value resulting from
 19 construction or reconstruction of such property, or (b) twenty percent
 20 of the total assessed value of such property as improved, or (c) twenty
 21 percent of the median sale price of residential property as reported in
 22 the most recent statistical sales summary published by the office of
 23 real property services for the county in which the property is located,
 24 whichever is less.
 25 2. No such exemption shall be granted unless:

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15678-03-6

 S. 10180--A 2

 1 (a) the zoning ordinance of such town or such village, as applicable,
 2 in which such property is located permits the construction or recon-
 3 struction of residential property for the purpose of providing living
 4 quarters for senior citizens or disabled individuals;
 5 (b) the property is located within the geographical area in which such
 6 construction or reconstruction is permitted; and
 7 (c) the residential property is so constructed or reconstructed such
 8 that it is the principal place of residence for the owner.
 9 3. Such exemption shall be applicable only to construction or recon-
 10 struction which occurred subsequent to the effective date of this
 11 section for such town, and subsequent to the effective date of the chap-
 12 ter of the laws of two thousand twenty-six which amended this section
 13 for such village, and shall only apply during taxable years in which
 14 such living quarters are the legal residence of the senior citizen or
 15 disa