Committee
New York Assembly Real Property Taxation Committee
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| Bill | Bill Name | Progress | Referral Date |
|---|---|---|---|
| A00042 | Establishes an exemption from taxation for energy-related public utility real property related to attaining state climate goals; provides that such exemption shall remain in effect until it is retired or removed from service. | In Committee | 01/08/2025 |
| A00046 | Authorizes the Bedford Hills Fire District to file an application for exemption from school and real property taxes for the 2022-2023 assessment years. | In Committee | 01/08/2025 |
| A00050 | Enacts the New York city arts space act which provides tax benefits for eligible arts spaces. | In Committee | 01/08/2025 |
| A00074 | Establishes a real property tax exemption for the primary residence of veterans with a 100 percent service connected disability. | In Committee | 01/08/2025 |
| A00135 | 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. | In Committee | 01/08/2025 |
| A00154 | Provides a real property tax exemption to agricultural lands that are used for certain purposes. | In Committee | 01/08/2025 |
| A00234 | Relates to the certification of certain property complying with the residential-commercial urban exemption program and the revocation of benefits of such program in certain circumstances. | In Committee | 01/08/2025 |
| A00251 | Makes certain state lands in the towns of Albion, Amboy, Boylston, Constantia, Parish, West Monroe and Williamstown, in the county of Oswego, subject to taxation for all purposes. | In Committee | 01/08/2025 |
| A00351 | Provides that for the two thousand twenty-six--two thousand twenty-seven school year, the two thousand twenty-seven--two thousand twenty-eight school year, and the two thousand twenty-eight--two thousand twenty-nine school year, surplus funds as used in this subdivision shall mean any operating funds in excess of five percent of the current school year budget, and shall not include funds properly retained under other sections of law. | In Committee | 01/08/2025 |
| A00355 | Provides for a partial exemption from taxation of certain residential real property transferred by a governmental entity, nonprofit housing organization, land bank or community land trust to low-income households; sets forth conditions for the discontinuance of such exemption. | Crossed Over | 01/08/2025 |
| A00415 | Clarifies disclosures for the payment of real property and school district taxes in installments. | In Committee | 01/08/2025 |
| A00416 | Relates to assessment relief for victims of a local or major disaster in an eligible municipality. | In Committee | 01/08/2025 |
| A00515 | Provides a tax exemption for U.S. military reservists and members of the National Guard. | In Committee | 01/08/2025 |
| A00666 | Includes distribution from a thrift savings plan in the definition of income in relation to the enhanced STAR exemption. | In Committee | 01/08/2025 |
| A00775 | Establishes a tax exemption for buildings constructed or improved according to bird-friendly design standards. | In Committee | 01/08/2025 |
| A00806 | Provides a green infrastructure tax abatement for the construction of green infrastructure projects on certain properties in a city of one million or more. | In Committee | 01/08/2025 |
| A00876 | Prohibits the city of New York from increasing property taxes where a property's assessed value has decreased in the previous year; applies only to class one and class two properties. | In Committee | 01/08/2025 |
| A00889 | Enacts the "sewage flooding prevention act"; authorizes certain homeowners and not-for-profit agencies in New York City to receive an abatement of real property taxes up to two thousand dollars for the cost of installing sewer improvement check valve devices on certain dwellings; directs the New York City department of environmental protection to promulgate any necessary rules and regulations. | In Committee | 01/08/2025 |
| A00898 | Allows the alteration or repeal of real property tax exemptions for private institutions of higher education. | In Committee | 01/08/2025 |
| A00936 | Repeals provisions relating to unpaid housing code violation penalties in the city of Syracuse. | In Committee | 01/08/2025 |
| A00959 | Adjusts the school tax relief (STAR) exemption for homes located outside a city with a population greater than one million for the 2025--2026 school years and thereafter (Part A); relates to a real property tax freeze to reimburse qualifying homeowners for increases in local property taxes on their primary residences (Part B); provides for supplemental state assistance to be paid to cities, counties, towns and villages that are compliant with the property tax levy limits (Part C). | In Committee | 01/08/2025 |
| A01044 | Imposes an additional tax surcharge on certain non-primary residence class one and class two properties in a city with a population of one million or more. | In Committee | 01/08/2025 |
| A01110 | Provides for interest to accrue on missed installment payments beginning from the due date of such missed installment payment. | In Committee | 01/09/2025 |
| A01161 | Establishes that combined heat and power generating equipment shall be exempt from taxation. | In Committee | 01/09/2025 |
| A01193 | Provides tax abatement related to the removal of leaded paint; defines terms. | In Committee | 01/09/2025 |
| A01204 | Requires any contract or retainer agreement between a property owner and an attorney for legal services related to the filing and appearance before a board of assessment review regarding complaints in relation to assessments shall include a written disclosure that such complaints in relation to assessments can be completed without the assistance of an attorney. | In Committee | 01/09/2025 |
| A01520 | Discontinues the real property tax exemption for certain real property that is used for home games for certain professional sports teams in New York city beginning with the 2026 assessment roll. | In Committee | 01/10/2025 |
| A01524 | Relates to financial statements for assessments of condos, cooperative buildings and cooperative communities; requires financial statements to be prepared using GAAP; requires auditing for certain buildings by CPAs. | In Committee | 01/10/2025 |
| A01714 | Provides an exemption for certain fiber optic cable assessments in Erie county. | In Committee | 01/14/2025 |
| A01781 | Provides that the current real property tax exemption for persons over 65 may also be extended to those persons who are totally and permanently disabled; requires that municipalities shall provide by local law that such exemptions shall be granted to either those 65 years of age or older or to those who are totally and permanently disabled, or to both categories of persons. | In Committee | 01/14/2025 |
| A01851 | Establishes the upstate New York assessment relief act, in relation to authorizing the provision of assessment and tax relief to owners of certain real property which lost fifty percent or more of its value as a result of damage caused by the storm occurring across upstate New York on October 31, 2019. | In Committee | 01/14/2025 |
| A01889 | Establishes the residential open green space tax abatement for certain properties in a city of one million or more; provides an abatement for owners who remove an impermeable surface from a residential yard and replace it with soil and vegetation. | In Committee | 01/14/2025 |
| A01951 | Requires the use of local labor to qualify for certain real property tax exemptions relating to business investment and the installation of certain energy systems; defines local labor; provides for exceptions from the local labor requirement in certain circumstances where local labor is not qualified to perform the work or available. | In Committee | 01/14/2025 |
| A02002 | Provides an optional tax exemption for property operating as a child day care that localities can opt into through local law. | In Committee | 01/14/2025 |
| A02047 | Relates to establishing an abatement and exemption from real property taxes for capital improvements to reduce carbon emissions; establishes an energy efficiency improvement board to approve the abatements and exemptions. | In Committee | 01/14/2025 |
| A02130 | Repeals the tax exempt status of private universities that received real property tax exemptions of one hundred million dollars or more during the prior fiscal year. | In Committee | 01/15/2025 |
| A02201 | Directs state aid to be payable to any municipal corporation or special district that contains land in the counties of Cayuga, Seneca and Wayne comprising the northern Montezuma wildlife management area. | In Committee | 01/15/2025 |
| A02369 | Provides real property tax relief to veterans who have at least ten years of service in the U.S. armed forces or in the organized militia of the state of New York. | In Committee | 01/16/2025 |
| A02375 | Exempts water system property owned by a private water-works corporation located in counties with a population of one million or more that are special assessing units from being included as special franchise property. | In Committee | 01/16/2025 |
| A02383 | Relates to raising the income cap for senior citizens applying for the enhanced STAR property tax exemption to $120,000. | In Committee | 01/16/2025 |
| A02418 | Authorizes the imposition of service charges upon certain real property. | In Committee | 01/16/2025 |
| A02436 | Authorizes a town with a population between 69,000 and 69,500 as of the 2020 decennial census to enact a homestead exemption. | In Committee | 01/16/2025 |
| A02437 | Provides eligibility for a property tax exemption for enrolled members of a volunteer ocean rescue squad in certain municipalities upon the adoption of a local law, ordinance or resolution. | In Committee | 01/16/2025 |
| A02438 | Establishes eligibility for a tax exemption on real property for enrolled members of ocean rescue squads in certain municipalities; repeals a section of law relating to the eligibility of enrolled members of Southampton Village Ocean Rescue for a tax exemption on real property. | In Committee | 01/16/2025 |
| A02595 | Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from The Cathedral of the Incarnation in the Diocese of Long Island. | In Committee | 01/21/2025 |
| A02631 | Provides additional tax exemptions on qualifying residential real property where two or more qualified veterans live in the same household. | In Committee | 01/21/2025 |
| A02639 | Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes. | In Committee | 01/21/2025 |
| A02710 | Authorizes a resident of a directly adjacent state to hold the position of assessor in any local government in New York state. | In Committee | 01/22/2025 |
| A03037 | Places a moratorium on tax lien sales in a city with a population of one million or more due to the financial hardships placed on property owners as a result of the COVID-19 pandemic. | In Committee | 01/23/2025 |
| A03061 | Creates a tax abatement for geothermal well systems up to $62,500 for two years. | In Committee | 01/23/2025 |
| A03072 | Requires affordable housing units that are subject to the provisions of the Affordable New York Housing Program to be subject to rent stabilization at the end of the tax abatement and extended affordability period; provides that units subject to tax exemptions or abatements pursuant to other laws be subject to rent stabilization at the expiration of such tax exemptions or abatements. | In Committee | 01/23/2025 |
| A03124 | Relates to the taxation of property owned by a cooperative corporation in the towns of Bolton, Horicon, Thurman, Queensbury, Lake George, and Warrensburg. | In Committee | 01/23/2025 |
| A03186 | Provides that the amount of a STAR real property tax savings may not be less than the amount of the STAR real property tax savings from the previous year. | In Committee | 01/23/2025 |
| A03199 | Relates to exemptions available to veterans; requires school districts to provide the veterans alternative exemption; establishes that costs associated with such exemption shall be borne by the state. | In Committee | 01/23/2025 |
| A03252 | Requires the state pay taxes on the assessed value of properties of closed state prisons until such prison is reopened, used by another state agency, or is conveyed to a non-governmental entity. | In Committee | 01/27/2025 |
| A03339 | Directs the department of taxation and finance to establish a pilot program for implementation of local land value taxation based on classes of land; directs the department of taxation and finance to establish an application procedure for the pilot program. | In Committee | 01/27/2025 |
| A03409 | Authorizes real property taxing jurisdictions to grant a partial tax exemption for property purchased by a clinician in a clinician shortage area, as determined by the commissioner of health, which will be such clinician's primary residence and they will practice in such shortage area; provides state aid to taxing jurisdictions which grant the exemption to the extent of the tax savings provided to clinicians. | In Committee | 01/27/2025 |
| A03480 | Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than three hundred thirty-eight thousand and less than three hundred forty thousand, determined in accordance with the latest federal decennial census. | In Committee | 01/28/2025 |
| A03550 | Requires the state to pay all real property taxes on the assessed value of the Moriah shock incarceration correctional facility. | In Committee | 01/28/2025 |
| A03663 | Relates to the limit upon real property tax levies by local governments; exempts real property owned by a city, town or village from taxes for infrastructure, road maintenance, snow removal, capital projects, consent order and smart growth initiative expenses and any extraordinary expenses required to respond to public health emergencies and pandemics. | In Committee | 01/29/2025 |
| A03698 | Authorizes localities to provide for an additional real property tax exemption for senior citizens who meet the income eligibility limits and other criteria to the extent of sixty-five percent of the assessed valuation of such real property. | Crossed Over | 01/30/2025 |
| A03701 | Relates to classifying certain property held in cooperative form as class one properties for assessment purposes. | In Committee | 01/30/2025 |
| A03729 | Establishes a real property tax exemption for the primary residences of surviving spouses of police officers killed in the line of duty. | In Committee | 01/30/2025 |
| A03764 | Excludes solar or wind energy projects in the county of Lewis that were already in existence on the effective date of Part N of chapter 59 of the laws of 2023 from certain appraisal models and discount rates. | In Committee | 01/30/2025 |
| A03774 | Relates to taxation of state correctional facility properties for schools. | In Committee | 01/30/2025 |
| A03804 | Provides that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law. | In Committee | 01/30/2025 |
| A03811 | Requires every assessing unit to conduct a revaluation of assessment at least every eight years. | In Committee | 01/30/2025 |
| A03812 | Relates to the taxation of property owned by a cooperative corporation. | In Committee | 01/30/2025 |
| A03828 | Provides that a taxing jurisdiction which has opted out of the exemption from taxation for certain energy systems may not offer the exemption for specific or single projects; requires that a jurisdiction which changes its status relating to the exemption must do so within 120 days prior to the taxable status date; provides that such change shall be valid for one year. | In Committee | 01/30/2025 |
| A03852 | Increases the cap on the real property tax exemption of capital improvements to residential buildings. | In Committee | 01/30/2025 |
| A03853 | Relates to property tax exemptions for nonprofit organizations; allows for nonprofit organizations to file an application for an exemption with the assessor no later than the taxable status date applicable to the following year's assessment roll where such nonprofit organization has purchased property after the taxable status date but prior to the levy of taxes. | In Committee | 01/30/2025 |
| A03854 | Provides for the taxation of state owned land for all purposes, exclusive of improvements and in accordance with any payment in lieu of taxes agreement. | In Committee | 01/30/2025 |
| A03864 | Provides a real property tax exemption for property owned by active duty service members of the armed forces of the United States in taxing jurisdictions which elect to provide a veterans exemption. | In Committee | 01/30/2025 |
| A03878 | Allows localities to grant an exemption from real property taxation for child day cares of up to 50% of the assessed value of such property. | In Committee | 01/30/2025 |
| A03895 | Establishes an energy-related public utility mass real property central assessment program. | In Committee | 01/30/2025 |
| A03901 | Provides for the distribution of proceeds from a tax foreclosure sale; requires notice to a former property owner of the existence of a surplus. | In Committee | 01/30/2025 |
| A04007 | Authorizes the Congregation Khal Mevakshei Hashem, Inc. to receive retroactive real property tax exempt status for the 2024 assessment roll and all of the 2023-2024 school taxes. | In Committee | 01/30/2025 |
| A04277 | Authorizes the Power House Church to file an application for a real property tax exemption with the county of Nassau assessor for all applicable taxes from the 2022, 2023 and 2024 assessment rolls. | In Committee | 01/31/2025 |
| A04292 | Provides a partial tax exemption from real property taxes for real property owned by special police officers residing in any county, excluding any county wholly contained in a city with a population of one million or more. | In Committee | 02/04/2025 |
| A04299 | Establishes a real property tax exemption for the primary residences of widowed spouses of firefighters killed in the line of duty. | In Committee | 02/04/2025 |
| A04390 | Extends limitations on the shift between classes of taxable property in the town of Orangetown, County of Rockland for the 2025--2026 assessment rolls. | Signed/Enacted/Adopted | 02/04/2025 |
| A04391 | Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland for an additional year. | Signed/Enacted/Adopted | 02/04/2025 |
| A04445 | Relates to tax lien foreclosure; establishes senior, disabled, and veteran homeowner real property tax assistance program; establishes installment plans for certain real property taxes. | In Committee | 02/04/2025 |
| A04466 | Requires multiple liens on farm property to be paid in chronological order, with the earliest lien being paid off first and the most recent being paid last. | In Committee | 02/04/2025 |
| A04473 | Relates to the time period in which an application for refund can be made when the refund is based on a clerical error or unlawful entry by allowing a full refund without time limitation. | In Committee | 02/04/2025 |
| A04554 | Authorizes the city of Niagara Falls to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy. | In Committee | 02/04/2025 |
| A04569 | Authorizes the assessor of Richmond county to grant the Silver Lake Foundation Inc. retroactive real property tax exempt status upon an application therefor. | In Committee | 02/04/2025 |
| A04616 | Provides for the payment of state aid to the town of New Hudson and special districts therein for state land operated by the department of environmental conservation. | In Committee | 02/04/2025 |
| A04620 | Expands the tax exemption for new farm buildings to include buildings used for on-farm retail sales. | In Committee | 02/04/2025 |
| A04627 | Provides for the payment of state aid to the town of Ashford, in the county of Cattaraugus, for state lands in such town. | In Committee | 02/04/2025 |
| A04651 | Allows for the taxation of state property located in the city of Ogdensburg, except the lands controlled and operated on by the Ogdensburg Bridge & Port Authority. | In Committee | 02/04/2025 |
| A04704 | Grants a $100,000 real property tax exemption to conservation clubs and rod and gun clubs owning land acquired prior to January 1, 2025, having an assessed value of $500,000 or less. | In Committee | 02/04/2025 |
| A04708 | Authorizes a real property tax exemption for certain eligible reservists upon adoption of a local law, ordinance or resolution providing therefor; requires property of such eligible reservists to be the primary residence; requires such reservist must have retained active duty status for at least 90 consecutive days to claim such tax exemption. | In Committee | 02/04/2025 |
| A04711 | Establishes a green development neighborhood tax exemption. | In Committee | 02/04/2025 |
| A04979 | Relates to the term "income" for purposes of the school tax relief exemption; adds 401(k) and 403(b) accounts to the list of eligible income deductions when determining Enhanced STAR eligibility. | In Committee | 02/10/2025 |
| A05033 | Authorizes the City of Newburgh to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy in accordance with applicable law. | In Committee | 02/11/2025 |
| A05060 | Provides for a partial real property tax exemption for the water filtration plant for the City of Newburgh, Orange County, New York. | In Committee | 02/11/2025 |
| A05070 | Provides that the commissioner of taxation and finance shall convene a ten member real estate appraiser task force to investigate and identify the misevaluation of the asset of this category of professionals and develop ways to overcome the biased behavior; makes related provisions. | In Committee | 02/12/2025 |
| A05109 | Authorizes the assessor of the town of Babylon to accept an application for exemption from real property taxes from Phoenix Houses of Long Island, Inc. | In Committee | 02/12/2025 |
| A05189 | Provides for the taxation of all lands owned by the state, exclusive of the improvements erected thereon by the state, in the city of Beacon and the town of Fishkill in Dutchess county. | In Committee | 02/12/2025 |
| A05232 | Implements automatic enrollment for the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens; provides for a check box for a taxpayer to opt-out of data sharing and automatic enrollment on their tax return. | In Committee | 02/12/2025 |
| A05252 | Eliminates the necessity for solar and wind energy systems to supply certain information in electric generating facility annual reports; repeals provisions relating to solar or wind energy systems. | In Committee | 02/12/2025 |
| A05288 | Provides that where a person who meets the requirements for an enhanced exemption for property owned by senior citizens purchases real property after the levy of taxes, such person may file an application for exemption to the assessor within thirty days of the transfer of title to such person for such exemption. | In Committee | 02/12/2025 |
| A05308 | Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties. | In Committee | 02/13/2025 |
| A05364 | Relates to limiting the shift between classes of taxable property in the town of Haverstraw, county of Rockland for 2025-2026. | Signed/Enacted/Adopted | 02/13/2025 |
| A05463 | Authorizes municipalities in the county of Orange to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law. | In Committee | 02/14/2025 |
| A05619 | Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years. | In Committee | 02/18/2025 |
| A05656 | Requires municipal tax collectors to hold a hearing after a tax lien sale to distribute funds to the former owner of such property. | In Committee | 02/19/2025 |
| A05680 | Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public. | In Committee | 02/19/2025 |
| A05772 | Eliminates the real property tax exemption for fire districts, fire protection districts and ambulance districts developed through industrial development agencies in certain counties. | In Committee | 02/20/2025 |
| A05776 | Establishes an exemption for members of the federal reserve force of the United States military, whether or not such member was ordered to active duty. | In Committee | 02/20/2025 |
| A05871 | Requires assessing units to disclose and publish information relating to the use of a computer assisted mass appraisal system or other statistical formula or computer software at any step during the assessment of taxes on real property; requires assessing units not using a computer assisted mass appraisal system or other statistical formula or computer software at any step during the assessment of taxes on real property to verify that such systems, formula, or software were not used and explaini | In Committee | 02/24/2025 |
| A05905 | Requires affordable housing units to be equally distributed throughout building projects. | In Committee | 02/24/2025 |
| A05931 | Provides a tax abatement for geothermal well systems in cities of one million or more. | In Committee | 02/25/2025 |
| A05959 | Provides for direct-pay tax abatement credits for solar electric generating systems and electric energy storage systems in connection with eligible buildings; provides such eligible properties shall include: 501(c)(3) corporations, associations, organizations or trusts and income-restricted affordable housing properties. | In Committee | 02/25/2025 |
| A05971 | Relates to real property subject to an authorization for a real property tax exemption in the town of Smithtown, county of Suffolk, with respect to the 2019 and 2020 assessment rolls. | In Committee | 02/25/2025 |
| A06032 | Relates to enhanced eligibility requirements of STAR; bases income on retirement. | In Committee | 02/25/2025 |
| A06068 | Authorizes exemptions from school district real property taxes for volunteer firefighters residing in such school district. | In Committee | 02/26/2025 |
| A06098 | Sets forth the manner by which an owner of real property in the town of Southampton, county of Suffolk, which is bisected by a school district boundary shall pay real property school taxes. | In Committee | 02/26/2025 |
| A06108 | Provides for the return of surplus proceeds from tax lien foreclosures to a former owner; requires 14-day posted notice prior to the public auction of a property. | In Committee | 02/26/2025 |
| A06127 | Relates to providing a tax exemption for volunteer firefighters and volunteer ambulance workers in a county with a population of more than 250,000 and less than 500,000 persons. | In Committee | 02/26/2025 |
| A06167 | Authorizes Ministerio Sion New York, Inc. to retroactively apply for a real property tax exemption for the 2022-2023 school year and 2023 general taxes for certain property located at 97 New Hyde Park Road in the hamlet of Franklin Square, town of Hempstead, county of Nassau. | In Committee | 02/26/2025 |
| A06198 | Provides for a tax abatement for electric energy storage equipment placed in service after January 1, 2027 and before January 1, 2029. | In Committee | 02/27/2025 |
| A06221 | Provides a tax abatement for facility-integrated carbon-to-value equipment in a city with a population of one million or more. | In Committee | 02/27/2025 |
| A06271 | Grants a total exemption from real property school tax for property owned by a person seventy-five years of age or older, or owned by spouses or siblings if one such person is seventy-five years of age or over, provided the owner has no children in the school district and has resided in the district for 30 years or more. | In Committee | 03/03/2025 |
| A06284 | Provides a tax exemption for real property owned by a person in active military service of the United States and their spouse to the extent of fifteen percent of the assessed value of such property. | In Committee | 03/03/2025 |
| A06313 | Directs the tax levying body of East Ramapo and the East Ramapo Central School District to refund 2024-2025 school taxes collected as a result of an erroneous assertion that the district was facing a severe budget deficit. | In Committee | 03/04/2025 |
| A06532 | Establishes a real property tax exemption for the primary residences of spouses of police officers killed in the line of duty. | In Committee | 03/05/2025 |
| A06614 | Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Chabad of West Hempstead for a portion of the 2022-2023 school taxes, a portion of the 2023 general taxes; all of the 2023-2024 school taxes and all of the 2024 general taxes; and all of the restored 2024-2025 school taxes and all of the restored 2025 general taxes. | In Committee | 03/06/2025 |
| A06657 | Authorizes the Thiells-Roseville Fire District to file an application for exemption from school taxes and real property taxes. | Crossed Over | 03/06/2025 |
| A06770 | Relates to expanding the applicability of the residential redevelopment inhibited property exemption to all cities, town, or villages in the state. | Crossed Over | 03/13/2025 |
| A06779 | Permits the Church of Jesus Christ (Apostolic), Inc., located at 332-340 South Columbus Avenue in the city of Mount Vernon, to file an application for a real property tax exemption. | In Committee | 03/14/2025 |
| A06984 | Establishes a six thousand dollar property tax exemption for certain disabled veterans. | In Committee | 03/18/2025 |
| A06992 | Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings. | In Committee | 03/18/2025 |
| A07002 | Prohibits or limits certain tax exemptions for real property in instances where a pattern or practice of discrimination against occupants has been found based on such occupants' lawful source of income. | In Committee | 03/18/2025 |
| A07061 | Establishes the 13 member temporary state commission on New York city property tax reform to propose property tax reform for the city of New York that promotes fairness, clarity, and simplicity; that eliminates structural inequality and taxes similar properties similarly; that encourages the development and preservation of affordable and multifamily housing; that includes owner relief programs and an approach to transition that insures low- and moderate-income owners have affordable tax bills an | In Committee | 03/20/2025 |
| A07066 | Provides for the imposition of a fine for the failure of a cooperative apartment corporation to credit the STAR exemption to the tenant-stockholders thereof. | In Committee | 03/20/2025 |
| A07077 | Allows localities the option to exclude income from any disability pension or benefit in computation of income for purposes of determining eligibility for the partial real property tax exemption granted to persons 65 years of age or over. | In Committee | 03/20/2025 |
| A07078 | Relates to permitting the Immanuel Evangelical Lutheran Church to file an application for a real property tax exemption. | In Committee | 03/20/2025 |
| A07106 | Relates to a minority and women-owned business enterprise participation goal requirement in order to receive exemption of new multiple dwellings from local taxation. | In Committee | 03/20/2025 |
| A07136 | Excludes environmental contamination from consideration as a factor for assessment. | In Committee | 03/20/2025 |
| A07267 | Authorizes the county of Cattaraugus assessor to accept an application for a real property tax exemption from Olean Community Theatre, Inc. for all of the 2021-2022 school taxes and all of the 2022 general taxes. | In Committee | 03/21/2025 |
| A07309 | Corrects a reference to the applicable tax assessment roll for a tax exemption granted to the Ruth AME Zion Church in the town of Brookhaven, county of Suffolk. | In Committee | 03/25/2025 |
| A07441 | Authorizes the abatement of real property taxes in certain cases of catastrophic loss; establishes procedures therefor; limits eligibility to one, two, or three family houses; applies to all municipal and school taxes. | In Committee | 03/27/2025 |
| A07479 | Enacts the "homebuyer renovation property tax exemption act" to grant an exemption of up to fifteen thousand dollars from taxation levied by or on behalf of any county, city, town, village or school district in which such residential property is located for a period of five years from the date of purchase of the property; defines "primary residential property". | In Committee | 03/28/2025 |
| A07494 | Establishes provisions for real property tax lien transfers to assist homeowners facing foreclosure based on unpaid taxes; repeals existing provisions relating to acceptance of taxes from certain loan corporations. | In Committee | 03/28/2025 |
| A07497 | Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend the money to the property owner therefor, with the lender to pay the taxing jurisdiction and receive a conditional tax receipt; requires recording of tax liens; provides for foreclosure of a conditional tax receipt like a mortgage. | In Committee | 03/28/2025 |
| A07504 | Enacts the "Affordable NY act"; increases the STAR exemptions; adjusts personal income tax rates. | In Committee | 03/28/2025 |
| A07513 | Authorizes the assessor of the county of Nassau to accept from the Incorporated Village of Hempstead an application for exemption from real property taxes for property owned by such village. | In Committee | 03/28/2025 |
| A07550 | Authorizes state assistance to municipalities containing exempt privately owned forest lands; expands categories of lands eligible for certain property tax exemptions as forest lands; authorizes tax exemptions for certain conservation easement tracts; provides for violations of certain provisions relating to filing for tax exemptions of forest lands. | In Committee | 04/01/2025 |
| A07569 | Provides for a real property tax exemption for certain residential properties with accessory dwelling units occupied by households in need in Suffolk county when the owner of the property resides in the primary building on the property and certain other conditions are met pertaining to the percentage of the total assessment of the property, the income of the tenants of the accessory dwelling unit or units, and the amount of the rent for the accessory dwelling unit. | In Committee | 04/01/2025 |
| A07573 | Permits persons sixty-five years of age or older to be granted a real property tax freeze. | In Committee | 04/01/2025 |
| A07647 | Relates to directing the state board of real property tax services to conduct a study on real property tax saturation. | In Committee | 04/04/2025 |
| A07735 | Relates to allowing municipalities to accept retroactive applications for real property tax exemptions from certain veterans. | In Committee | 04/08/2025 |
| A07872 | Caps the amount of real property taxes required to be paid on primary residences by persons over sixty-five years of age. | In Committee | 04/11/2025 |
| A07884 | Authorizes the town of Smithtown assessor to accept an application for a real property tax exemption from Tiegerman Community Services, Inc. for the 2022-2023 and the 2023-2024 assessment rolls. | Crossed Over | 04/11/2025 |
| A07943 | Provides for a real property tax exemption for property owned by single-member limited liability companies where such property serves as the primary residence of such member. | In Committee | 04/16/2025 |
| A07986 | Authorizes the Centerport Fire District to file an application for exemption from school taxes and real property taxes. | Crossed Over | 04/16/2025 |
| A07996 | Relates to creating the Neighborhood Small Business Rent Increase Exemption; provides a tax abatement for limiting rent increases on small businesses in a city of one million or more persons. | In Committee | 04/16/2025 |
| A08013 | Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Winners Chapel International New York. | In Committee | 04/21/2025 |
| A08021 | Requires the level of assessment for state equalization rates for the Farmingdale union free school district and the Amityville union free school districts which are located in the same town, but in different counties, to be calculated at the same time and on a regular basis. | In Committee | 04/22/2025 |
| A08028 | Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousa | In Committee | 04/22/2025 |
| A08117 | Authorizes the county of Nassau assessor to accept an application for a retroactive real property tax exemption from the Incorporated Village of Hempstead Community Development Agency for the 2020--2021 school taxes and the 2021 general taxes for the property at 40 Byrd Street. | In Committee | 05/01/2025 |
| A08193 | Authorizes the assessor of the town of Brookhaven to accept an application for a real property tax exemption from Calvary Full Gospel Assembly of God Church for the property located at 777 Sipp Avenue in East Patchogue. | Crossed Over | 05/05/2025 |
| A08316 | Establishes a supplemental property tax exemption for veterans and certain un-remarried spouses of veterans upon the adoption of a local law, ordinance or resolution. | In Committee | 05/13/2025 |
| A08332 | Relates to additional considerations regarding the assessment of solar or wind energy systems through a discounted cash flow approach. | In Committee | 05/13/2025 |
| A08334 | Authorizes the assessor of the town of Brookhaven, county of Suffolk, to accept an application for a real property tax exemption from Ministerios Sion, Inc. for all of the 2024 general taxes and all of the 2024 school taxes. | In Committee | 05/13/2025 |
| A08335 | Authorizes the assessor of the town of Brookhaven to accept an application for a real property tax exemption from St. Mary AME Zion Church for the property located at 537 Granny Road in the Hamlet of Medford. | Crossed Over | 05/13/2025 |
| A08400 | Provides for state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property. | In Committee | 05/13/2025 |
| A08401 | Subjects certain state lands to real property taxation within Orange county. | In Committee | 05/13/2025 |
| A08402 | Relates to the enforcement of taxes in certain school districts. | In Committee | 05/13/2025 |
| A08565 | Authorizes the assessor of the town of Ramapo, county of Rockland, to accept an application for a real property tax exemption from Lev Teen Center. | In Committee | 05/20/2025 |
| A08566 | Authorizes Yeshivas Nachlas Sofrim to receive retroactive real property tax exempt status. | In Committee | 05/20/2025 |
| A08568 | Relates to base proportions in assessing units in Nassau and Suffolk counties for 2025--2026. | Signed/Enacted/Adopted | 05/20/2025 |
| A08601 | Authorizes New Hour for Women and Children LI, Inc. to receive a real property tax exemption for the 2022-2023, 2023-2024 and 2024-2025 assessment rolls. | Crossed Over | 05/22/2025 |
| A08605 | Authorizes the commissioner of taxation and finance to establish segment special equalization rates starting in fiscal year 2025 for the Amityville Union Free School District and Farmingdale Union Free School District for the segments of the districts in the towns of Babylon and Oyster Bay. | In Committee | 05/22/2025 |
| A08629 | Relates to the determination of adjusted base proportions in special assessing units which are cities for fiscal year 2026. | In Committee | 05/22/2025 |
| A08657 | Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers. | Signed/Enacted/Adopted | 05/23/2025 |
| A08793 | Authorizes the village of Bloomingburg to enter into a contract to sell or pledge as collateral for a loan some or all of the delinquent liens held by such city to a private party or engage a private party. | In Committee | 06/05/2025 |
| A08806 | Relates to a rebate against real property taxes for certain owners of real property in the city of New York for the fiscal year commencing July 1, 2024. | In Committee | 06/09/2025 |
| A08846 | Prohibits the sale of tax liens by a tax district in a city with a population of one million or more. | In Committee | 06/09/2025 |
| A08894 | Authorizes Powell House, in the village of Farmingdale, county of Nassau, to apply for and receive a retroactive property tax exemption with respect to the 2024-2025 school tax assessment rolls and the 2025 general tax assessment roll. | In Committee | 06/11/2025 |
| A08922 | Enacts the "Nassau county auxiliary police tax exemption act"; provides volunteer auxiliary police officers residing in Nassau county with a real property tax exemption of up to ten percent. | In Committee | 07/16/2025 |
| A08949 | Expands the applicability of the assessment exemption for living quarters for parent or grandparent to include living quarters constructed or reconstructed before the effective date of the section providing such exemption. | In Committee | 07/16/2025 |
| A09036 | Authorizes Godschild Outreach Ministries to receive retroactive real property tax exempt status in the town of Babylon, county of Suffolk. | In Committee | 09/05/2025 |
| A09040 | Authorizes the Worship Center International Inc., located in the hamlet of Copiague, town of Babylon, county of Suffolk, to receive real property tax exempt status. | In Committee | 09/05/2025 |
| A09116 | Relates to the collection of monies owed for unpaid real property tax liens and water and sewer charges; establishes the homeowner protection fund; prohibits municipalities from conveying tax liens on real property to any private entity, trust, or third-party servicer; repeals certain provisions relating to foreclosure of real property tax liens. | In Committee | 09/26/2025 |
| A09132 | Provides that real property held in the cooperative form of ownership by a minister of the gospel, priest or rabbi of any denomination, an actual resident and inhabitant of this state, who is engaged in the work assigned by the church or denomination of which such person is a member, or who is unable to perform such work due to impaired health or is over seventy years of age, shall be exempt from taxation to the extent of fifteen hundred dollars; provides that certain properties receiving a tax | In Committee | 09/26/2025 |
| S00265 | Relates to directing the state board of real property tax services to conduct a study on real property tax saturation. | Crossed Over | 02/04/2025 |
| S00537 | Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Gurdwara Guru Tegh Bahadur Sahib, Inc. for all of the 2023 general taxes and all of the 2022-2023 school taxes. | Crossed Over | 06/04/2025 |
| S00664 | Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public. | Crossed Over | 05/28/2025 |
| S01183 | Establishes a real property tax exemption for the primary residence of veterans with a 100 percent service connected disability. | Crossed Over | 05/27/2025 |
| S01695 | Authorizes municipalities in the county of Orange to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy in accordance with applicable law. | Crossed Over | 06/12/2025 |
| S02177 | Provides that all equipment used for the transmission and switching of radio signals for the provision of commercial mobile radio service or mobile internet access service no longer constitutes real property subject to the real property tax law. | Crossed Over | 06/10/2025 |
| S02291 | Expands the applicability of the assessment exemption for living quarters for parent or grandparent to include living quarters constructed or reconstructed before the effective date of the section providing such exemption. | Crossed Over | 06/11/2025 |
| S02470 | Provides for a tax abatement for electric energy storage equipment placed in service after January 1, 2027 and before January 1, 2029. | Crossed Over | 05/28/2025 |
| S03440 | Provides a tax exemption for certain volunteer firefighters and ambulance workers in Westchester county. | Crossed Over | 06/10/2025 |
| S03665 | Expands the tax exemption for new farm buildings to include buildings used for on-farm retail sales. | Crossed Over | 05/06/2025 |
| S04075 | Authorizes the assessor of Richmond county to grant the Silver Lake Foundation Inc. retroactive real property tax exempt status upon an application therefor. | Crossed Over | 05/29/2025 |
| S04325 | Authorizes Powell House, in the village of Farmingdale, county of Nassau, to apply for and receive a retroactive property tax exemption with respect to the 2024-2025 school tax assessment rolls and the 2025 general tax assessment roll. | Crossed Over | 06/04/2025 |
| S05168 | Authorizes the City of Newburgh to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy in accordance with applicable law. | Crossed Over | 06/11/2025 |
| S06166 | Relates to setting a minimum and maximum delinquent tax interest rate for payments due on residential real property. | Crossed Over | 06/09/2025 |
| S06817 | Authorizes the assessor of the county of Nassau to accept from the Incorporated Village of Hempstead an application for exemption from real property taxes for property owned by such village. | Crossed Over | 06/12/2025 |
| S06977 | Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than three hundred thirty-eight thousand and less than three hundred forty thousand, determined in accordance with the latest federal decennial census. | Crossed Over | 06/12/2025 |
| S07335 | Relates to enhanced eligibility requirements of STAR; bases income on retirement. | Crossed Over | 06/10/2025 |
| S07663 | Authorizes the assessor of Nassau county to accept an application for retroactive real property tax exempt status from Al-Muneer Foundation, Inc. | Crossed Over | 06/12/2025 |
| S08151 | Authorizes the commissioner of taxation and finance to establish segment special equalization rates starting in fiscal year 2025 for the Amityville Union Free School District and Farmingdale Union Free School District for the segments of the districts in the towns of Babylon and Oyster Bay. | Crossed Over | 06/10/2025 |
| S08170 | Extends certain deadlines related to a tax abatement for certain alterations and improvements to multiple dwellings. | Crossed Over | 06/11/2025 |
| S08263 | Authorizes the Congregation Khal Mevakshei Hashem, Inc. to receive retroactive real property tax exempt status for the 2024 assessment roll and all of the 2023-2024 school taxes. | Crossed Over | 06/13/2025 |