This bill would incorporate recent state law changes to the definition of income for the Senior Citizen Homeowners’ Exemption (SCHE) and the Disabled Homeowners’ Exemption (DHE), extend SCHE and DHE exemptions to eligible individuals who make payments in lieu of taxes (PILOT) in Battery Park City, make technical and clarifying changes related to gender neutrality, and codify eligibility of life estates and trusts for the SCHE exemption.