Bill > S02220

This bill modifies the real property tax law to implement an automatic enrollment system for a property tax abatement program specifically designed for senior citizens living in rent-controlled or rent-regulated housing. Under the proposed legislation, municipalities can choose to develop a program that automatically enrolls eligible heads of households for the tax abatement without requiring them to manually apply. To protect individual privacy and choice, the bill mandates that the tax commissioner create a checkbox on the state income tax return allowing taxpayers to opt-out of both automatic enrollment and data sharing for this program. The tax commissioner will be responsible for developing a system to determine household eligibility by cross-referencing tax return information. The bill will take effect on the first day of January following its passage, with provisions allowing for preparatory rule-making to be completed in advance of the effective date. This approach aims to streamline access to tax benefits for senior citizens by reducing administrative barriers to program participation while still preserving individual choice through an opt-out mechanism.

Health and Social Services

https://www.nysenate.gov/legislation/bills/2025/S2220