Bill > A03900

This bill establishes a tax deduction for homeowners in cities with a population of one million or more, specifically allowing them to deduct expenses related to repairing sidewalk violations on sidewalks that are directly adjacent to their property. By amending the state tax law, the bill enables homeowners in large cities (which in New York would primarily mean New York City) to reduce their tax liability by the amount they spend on mandated sidewalk repairs. Sidewalk violations typically refer to damaged, uneven, or dangerous sections of sidewalk that city authorities have identified as needing repair, and which property owners are legally responsible for maintaining. The tax deduction would provide financial relief to homeowners who are required to fix these sidewalk issues, potentially offsetting the sometimes significant costs of such repairs. The bill is set to take effect immediately upon passage.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3900