Bill > A05232

This bill amends the real property tax law to implement an automatic enrollment process for a senior citizen tax abatement program for rent-controlled and rent-regulated properties. Specifically, municipalities can now develop a program that automatically enrolls eligible heads of households in the tax abatement program without requiring them to manually apply each time. The bill requires the tax commissioner to create a system that identifies eligible households and provides a check box on income tax returns allowing taxpayers to opt-out of both the data sharing and automatic enrollment. The mechanism is designed to make the tax abatement process more convenient for senior citizens by reducing administrative barriers to accessing the benefit. The bill will take effect on the first day of January following its passage, and state agencies are authorized to develop the necessary rules and regulations in advance of the effective date to ensure smooth implementation.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5232