Allows a physically disabled surviving spouse to continue receiving the enhanced STAR exemption even if they are under sixty-two years of age.

New York Assembly Bill A00135 amends the real property tax law to ensure that a physically disabled surviving spouse can maintain the enhanced STAR exemption, even if they are not sixty-two years of age. This change applies to spouses who were married to an individual who qualified for the enhanced STAR exemption. To qualify as physically disabled, the surviving spouse must submit a certified statement from a physician licensed to practice. The amendment takes effect immediately and applies starting with the 2025-2026 school year.

Allows a physically disabled surviving spouse to continue receiving the enhanced STAR exemption even if they are under sixty-two years of age.

New York Assembly Bill A00135 amends the real property tax law to ensure that a physically disabled surviving spouse can maintain the enhanced STAR exemption, even if they are not sixty-two years of age. This change applies to spouses who were married to an individual who qualified for the enhanced STAR exemption. To qualify as physically disabled, the surviving spouse must submit a certified statement from a physician licensed to practice. The amendment takes effect immediately and applies starting with the 2025-2026 school year.