Expands eligibility for the disabled homeowners' exemption to certain surviving spouses; provides that if a person is eligible for the exemption and predeceases his or her spouse, such surviving spouse shall be eligible for the exemption, provided, that all other requirements are satisfied.
Relates to allowing a physically disabled surviving spouse who was married to an enhanced STAR qualifying individual to continue to receive the exemption even if the surviving spouse is not sixty-two years of age.
Provides for the enrollment of a surviving spouse, a surviving domestic partner, a dependent child or children, or any other person entitled to a death benefit in direct deposit for compensation payments.