Suffolk County Legislature Expands Tax Exemption Eligibility for Persons with Disabilities

Earlier this week, the Suffolk County Legislature passed a local law to expand eligibility limits for real property tax exemptions for people with disabilities. See more here: https://tinyurl.com/SCLegMarch42025. The law reflects recent changes to Section 459-c of New York State’s Real Property Tax Law (“RPTL”), which includes additional eligibility for people with disabilities – at the option of local governments. This legislation aims to provide broader property tax exemptions to disabled citizens in Suffolk County, consistent with state law. See more here: https://tinyurl.com/SCDisExemptResolution.

The RPTL 459-c exemption now allows for a 50% reduction in assessed valuation for properties owned by disabled persons whose primary residence is held in a special needs trust, or owned by a property owner who has a tenant with a disability whose lease provides them with a life interest in the property, as long as the tenant remains in residence (life estate). The law applies to assessment rolls prepared on or after January 1, 2025, and the maximum income exempt eligibility level is $50,000.  Unfortunately for potential applicants, the timing of the law’s passing was not strategic, as the property tax exemption deadline for the Suffolk County Towns was Monday, March 3^rd – the law passed one day later on Tuesday, March 4^th.  Despite the timing, the County’s decision to “opt-in” was a good one, offering much needed property tax relief to those with disabilities.

Navigating New York’s Property Tax Law can be a daunting task.  Make sure to contact an attorney who specializes in Property taxes if you require assistance with property tax appeal or exemption issues