2021 property tax-related legislation
Passed both houses in 2021
Final Status
Count = 64
To view bill text see New York State Legislature. (To search, enter the bill number without the period, for example, X1234-x.)
| Subject of Legislation | Bill number | Prime sponsor | Last action of Legislature | Action of Governor |
|---|---|---|---|---|
| Governor's Program Bill—Covid 19 eviction and foreclosure protections, includes moratorium on sales and enforcement of most RPT liens until 1/15/22 (Part B Subpart C, Part C Subpart C), allows public meetings to be held fully remotely until 1/15/22 (Part E) | S.50001 | Kavanaugh | Passed Senate 9/1 | Signed 4/17 Ch. 417 |
| A.40001 | Rules (Dinowitz) | Passed Assembly 9/1 | ||
| Budget Bill—includes provisions relating to real property transfer reports, STAR in MH parks, State Board quorum, misc. tech. amds., solar and wind energy project valuation model creation, and taxation of certain State lands in Ts. of Blooming Grove and Chester (see Parts U,V,W, X, and WW) | S.2509-c | Budget Bill | Passed Senate 4/6 | Signed 4/19 Ch. 59 |
| A.3009-c | Budget Bill | Passed Assembly 4/7 | ||
| Budget Bill—includes provisions relating to a capital improvement exemption for Nassau Co., and increasing cap on electric generating facility cessation mitigation fund (see Parts WW and XX) | S.2505-c | Budget Bill | Passed Senate 4/6 | Signed 4/19 Ch. 55 |
| A.3005-c | Budget Bill | Passed Assembly 4/6 |
| Subject of Legislation | Bill number | Prime sponsor | Last action of Legislature | Action of Governor |
|---|---|---|---|---|
|
Ag. Assess. and Ag. Bldg. exemption modifications, expands to include other apiary related products in gross sales allowance, etc. (Ag. and Mkts. Dept. bill) |
S.7111 | Hinchey | Passed Senate 6/7 | Signed 6/26 Ch. 160 |
| A.7568 | Lupardo | Passed Assembly 6/7 | ||
| Comparable sales, cost, and rental selection restrictions for mixed-use and non-residential properties outside NYC (adds RPTL Sec. 305-a) | S.5715-a | Gauhran | Passed Senate 6/3 | Signed 10/25 |
| A.894-c | Zebrowski | Passed Assembly 6/1 | ||
| County-wide shared services program amendments, increases flexibility and extends the program through 12/31/24 (amds. GML Sec. 239-bb) | S.6445-a | Reichlin-Melnick | Passed Senate 6/8 | Signed 7/16 Ch. 294 |
| A.7694-a | Lunsford | Passed Assembly 6/9 | ||
| COVID-19 Emergency Protect Our Small Businesses Act of 2021, includes foreclosure and tax sale provisions (see Part B) | S.471-a | Kaplan | Passed Senate 1/19 | Signed 3/9 Ch. 73 Approval Memo. 1 |
| A.3207 | Bronson | Passed Assembly 1/26 | ||
| COVID-19 Emergency Protect Our Small Businesses Act of 2021 amds., includes tax sale provisions (amds. Ch. 73 of the Laws of 2021) | S.5742 | Kaplan | Passed Senate 5/3 | Signed 6/17 Ch. 154 |
| A.7127 | Bronson | Passed Assembly 5/3 | ||
| COVID-19 Emergency eviction and foreclosure protections extender, includes certain tax sale provisions (amds. Chs. 381 of 2020 and 73 of 2021) | S.6362-a | Kavanagh | Passed Senate 5/3 | Signed 5/4 Ch. 104 |
| A.7175-a | Dinowitz | Passed Assembly 5/3 | ||
| COVID-19 Emergency related delay in Basic STAR benefit removal for those with delinquent property taxes (amds. Tax Law Sec. 171-w) | S.5132 | Ryan | Passed Senate 6/3 | Signed 12/10 Ch. 663 |
| A.5374 | McMahon | Passed Assembly 5/25 | ||
| Exemption—allows exemption and abatement applications to be submitted until 7/15/21 by local option re: COVID-19 emergency | S.6086 | Comrie | Passed Senate 6/7 | Signed 8/20 Ch. 409 |
| A.7368 | Rozic | Passed Assembly 6/7 | ||
| Exemption—C. of Troy, residential and mixed use investment exemption (adds RPTL Sec. 485-v) | S.6555-a | Breslin | Passed Senate 6/9 | Signed 12/1 Ch. 638 |
| A.7520-a | McDonald | Passed Assembly 6/7 | ||
| Exemption—Historic barns, expands definition of historic barns and allows OPRHP to certify eligible ag. structures (amds RPTL Sec. 483-b) | S.6042 | Hinchey | Passed Senate 6/3 | Signed 12/10 Ch. 672 |
| A.6947 | Barrett | Passed Assembly 6/8 | ||
| Exemption—Monroe Co., Vol. Fire/Ambulance members, allows a 10% exemption at local option (adds RPTL Sec. 466-k) | S.6676-a | Brouk | Passed Senate 6/8 | Signed 12/1 Ch. 652 |
| A.7644-a | Lunsford | Passed Assembly 6/8 | ||
| Exemption—Multiple dwellings involving NYSHFA, extends RPTL Sec. 421-d and bonding authority to 7/23/2023 (NYSHCR Dept. bill) | S.6975 | Kavanagh | Passed Senate 6/1 | Signed 7/1 Ch. 232 |
| A.7610 | Cymbrowitz | Passed Assembly 6/7 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Ch. 163 of '20 amd.) (Chabad Lubavitch Chai Center, Inc., T. of Huntington) |
S.862 | Gaughran | Passed Senate 1/19 | Signed 2/16 Ch. 39 |
| A.961 | Stern | Passed Assembly 2/10 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Ch. 187 of '20 amd.) (Joshua Baptist Church, T. of Huntington) |
S.863 | Gaughran | Passed Senate 1/19 | Signed 2/16 Ch. 40 |
| A.960 | Stern | Passed Assembly 2/10 | ||
| Exemption—1 Property, RPTL Sec. 406 (T. of Oyster Bay, Nassau Co.) |
S.4645 | Thomas | Passed Senate 6/2 | Signed 8/2 Ch. 350 |
| A.6221 | Montesano | Passed Assembly 6/8 | ||
| Exemption—1 Property, RPTL Sec. 406 (V. of Upper Brookville, T. of Oyster Bay) |
S.4700 | Gaughran | Passed Senate 3/18 | Signed 7/16 Ch. 291 |
| A.6742 | Montesano | Passed Assembly 6/10 | ||
| Exemption—1 Property, RPTL Sec. 406 (Nyack Union Free School District, T. of Clarkstown) |
S.7156 | Reichlin-Melnick | Passed Senate 6/8 | Signed 8/2 Ch. 390 |
| A.7953 | Zebrowski | Passed Assembly 6/9 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Abundant Life Church, C. of Jamestown) |
S.6909 | Borello | Passed Senate 6/2 | Signed 7/16 Ch. 301 |
| A.7698 | Goodell | Passed Assembly 6/10 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Chabad of Islip Township, Inc., T. of Islip) |
S.5402 | Boyle | Passed Senate 5/4 | Signed 8/2 Ch. 355 |
| A.6397 | Gandolfo | Passed Assembly 6/8 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Choice For All, Inc., V. of Freeport) |
S.6001-a | Brooks | Passed Senate 6/2 | Signed 8/20 Ch. 408 |
| A.7229-a | Darling | Passed Assembly 6/7 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Community Services Support Corp., Inc., T. of Islip) |
S.6657 | Boyle | Passed Senate 6/3 | Signed 8/2 Ch. 377 |
| A.5430 | Ramos | Passed Assembly 6/7 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Cong. Yeshiva Zera Yakov, Inc., T. of Ramapo) |
S.6961-a | Reichlin-Melnick | Passed Senate 6/8 | Signed 8/2 Ch. 384 |
| A.7751-a | Lawler | Passed Assembly 6/10 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Divya Jyoti Jagrati Kendra, V. of Old Westbury, Nassau Co.) |
S.6579 | Kaplan | Passed Senate 6/2 | Signed 7/16 Ch. 297 |
| A.7636 | Montesano | Passed Assembly 6/7 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Family and Children's Association, T. of Hempstead) |
S.329-a | Thomas | Re-Passed Senate 6/7 | Signed 7/16 Ch. 275 |
| A.4817-a | Ra | Passed Assembly 6/8 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Flanders, Riverside, Northampton Comm. Assn., T. of Southampton) |
S.6590-a | Palumbo | Passed Senate 6/9 | Signed 8/2 Ch. 324 |
| A.5461-b | Thiele | Passed Assembly 6/8 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Good Samaritan Hospital Medical Center, T. of Islip) |
S.6279 | Boyle | Passed Senate 6/10 | Signed 7/16 Ch. 256 |
| A.7263 | Durso | Passed Assembly 6/3 | ||
| Exemption—1 Property, RPTL Sec. 420-a (League for Animal Protection of Huntington, Inc., T. of Huntington) |
S.1092 | Gaughran | Passed Senate 3/10 | Signed 8/2 Ch. 338 |
| A.6184 | Brown | Passed Assembly 6/8 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Long Island Science Center, T. of Riverhead) |
S.6207 | Palumbo | Passed Senate 6/7 | Signed 8/20 Ch. 410 |
| A.7424 | Giglio, JA | Passed Assembly 6/10 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Mercy Haven, Inc., T. of Islip) |
S.4895-a | Weik | Passed Senate 5/20 | Signed 7/16 Ch. 293 |
| A.6190-a | Gandolfo | Passed Assembly 6/7 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Mercy Medical Center, V. of Valley Stream, T. of Hempstead) |
S.1208-a | Kaminsky | Passed Senate 6/7 | Signed 12/1 Ch. 644 Approval Memo. 49 |
| A.7738-a | Solages | Passed Assembly 6/9 | ||
| Exemption—1 Property, RPTL Sec. 420-a (Nori Foundation d/b/a/ Sai Mandir USA, T. of Oyster Bay) |
S.7110-a | Thomas | Passed Senate 6/9 | Signed 7/16 Ch. 271 Approval Memo. 12 |
| A.7908-a | Montesano | Passed Assembly 6/9 | ||
| Exemption—1 Property, RPTL Sec. 420-a (NYSARC, Inc. Rockland Co. Chapter, T. of Clarkstown) |
S.7155 | Reichlin-Melnick | Passed Senate 6/8 | Signed 8/2 Ch. 389 |
| A.7954 | Zebrowski | Passed Assembly 6/9 | ||
| Exemption—1 Property, RPTL Sec. 464 (Brentwood Fire District, T. of Islip) |
S.6634 | Boyle | Passed Senate 6/10 | Signed 7/16 Ch. 270 |
| A.7896 | Brown | Passed Assembly 6/10 | ||
| Exemption—Res.-Comm. urban exemption (RESCUE), provides specs. for commercial uses (RPTL Sec. 485-a - Ch. 357 of '20 amd.) | S.1309 | Breslin | Passed Senate 2/8 | Signed 6/11 Ch. 132 |
| A.1367 | Magnarelli | Passed Assembly 5/4 | ||
| Exemption—Residential revaluation related increases allowed to be phased-in, local option (adds RPTL Sec. 485-v) | S.4855 | Breslin | Passed Senate 5/19 | Signed 11/3 Ch. 560 |
| A.3489 | Magnarelli | Passed Assembly 5/10 | ||
| Exemption—Srs., directs use of a specific year's tax return depending on whether taxable status date is before or after 4/15 | S.4432 | May | Passed Senate 6/9 | Signed 11/3 Ch. 558 |
| A.3034 | McDonald | Passed Assembly 5/10 | ||
| Exemption -- T. of Danby, Conservation easement agreements, allows exemption to encourage open space (adds RPTL Sec. 491-b) | S.6240-a | Oberacker | Passed Senate 6/10 | Signed 12/1 Ch. 637 |
| A.7088-a | Kelles | Passed Assembly 6/8 | ||
| Exemption -- T. of Guilderland, Conservation easement agreements, allows exemption to encourage open space (adds RPTL Sec. 491-b) | S.6469 | Hinchey | Passed Senate 5/19 | Signed 7/1 Ch. 221 |
| A.7096 | Fahy | Passed Assembly 5/25 | ||
| Exemption—Vets, Alternative, conforms start of Vietnam war era to federal definition of 11/1/1955 (amds. RPTL Sec. 458-a)(Vets. Dept. bill) | S.7124-a | Brooks | Passed Senate 6/8 | Signed 11/11 Ch. 606 |
| A.7388-b | Barrett | Passed Assembly 6/7 | ||
| Nassau and Suffolk Co. provisions—limits adjustment of Art. 18 and 19 current base proportions to 1 pct. (amds. RPTL Secs. 1803-a and 1903) | S.6021-b | Kaminsky | Passed Senate 6/1 | Signed 7/1 Ch. 203 |
| A.7094 | Lavine | Passed Assembly 5/10 | ||
| New York City provisions—Class II abatements, extends co-op/condo abatement program through 2022 (amds. RPTL Sec. 467-a) | S.7031 | Liu | Passed Senate 6/2 | Signed 6/29 Ch. 184 |
| A.7126 | Quart | Passed Assembly 6/3 | ||
| New York City provisions—Class II abatements, requires service employees to receive prevailing wage (amds. RPTL Sec. 467-a) | S.6350-a | Benjamin | Passed Senate 6/10 | Signed 9/6 Ch. 422 |
| A.7434-a | De La Rosa | Passed Assembly 6/10 | ||
| New York City provisions -- Ind. and Comm. abatement program (ICAP), waives timing requirements for certain projects (amds. RPTL Sec. 489-cccccc) | S.5882-a | Persaud | Passed Senate 6/10 | Signed 8/2 Ch. 361 |
| A.6073-a | Perry | Passed Assembly 6/10 | ||
| New York City provisions—Multiple dwellings, extends J51 housing program for another year (amds. RPTL Sec. 489) | S.6487 | Stavisky | Passed Senate 6/1 | Signed 6/29 Ch. 176 |
| A.7125 | Braunstein | Passed Assembly 6/3 | ||
| North Shore Water Authority creation, involving former private water company property (adds Title 5-A to Public Authorities Law) | S.6707 | Gaughran | Passed Senate 5/3 | Signed 11/3 Ch. 577 |
| A.7654 | Lavine | Passed Assembly 6/8 | ||
| South Nassau Water Authority creation, involving former private water company property (adds Title 5-A to Public Authorities Law) | S.5527 | Brooks | Passed Senate 6/9 | Signed 11/3 Ch. 575 |
| A.6393 | Griffin | Passed Assembly 6/10 | ||
| Real Estate Transfer Tax—Peconic Bay Region, allows local transfer tax for creation of a Community Housing Fund (amds. Tax and Town Laws) | S.6492 | Palumbo | Passed Senate 6/10 | Signed 10/8 Ch. 478 |
| A.2633 | Thiele | Passed Assembly 5/24 | ||
| Real Estate Transfer Tax—Peconic Bay Region, allows local transfer tax to be used for community housing purposes (amds. Town Law) | S.6847 | Palumbo | Passed Senate 6/10 | Signed 10/8 Ch. 445 |
| A.7647 | Thiele | Passed Assembly 6/10 | ||
| Real Estate Transfer Tax—T. of Blooming Grove, allows local transfer tax for creation of a Community Preservation Fund (amds. Tax and Town Laws) | S.1811 | Skoufis | Passed Senate 6/1 | Vetoed 12/22 Veto Message # 65 |
| A.5761 | Schmitt | Passed Assembly 6/10 | ||
| Real Estate Transfer Tax—T. of Warwick, extends local transfer tax for Community Preservation Fund authorization to 2050 (amds. Tax and Town Laws) | S.2689 | Martucci | Passed Senate 5/25 | Signed 8/2 Ch. 341 |
| A.5324 | Brabenec | Passed Assembly 6/10 | ||
| Real Property Tax Exemption Task Force, to be established, with 9 members, required to report w/in 1 yr. (Ch. 317 of '20 amd.) | S.905 | Harckham | Passed Senate 1/12 | Signed 6/11 Ch. 131 |
| A.971 | Abinanti | Passed Assembly 5/4 | ||
| Suffolk Co. provisions—Non-profits, educational institutions, grievance period for '20- and '21 rolls reopened for exemption denial complaints | S.7175 | Weik | Passed Senate 6/9 | Signed 8/2 Ch. 336 |
| A.7975 | Ramos | Passed Assembly 6/9 | ||
| Tax apportionment—Eastport-South Manor CSD, allows the adjustment of levy apportionments over 2 years to correct a '19/'20 error | S.5750 | Palumbo | Repassed Senate 6/9 | Signed 10/8 Ch. 453 |
| A.6426 | Thiele | Passed Assembly 6/3 | ||
| Tax Collection—extends prohibition on termination of municipal services for res. and small bus. properties for non-payment of fees/taxes re: COVID | S.1453-b | Parker | Repassed Senate 3/30 | Signed 5/11 Ch. 106 |
| A.6255-a | Richardson | Passed Assembly 3/31 | ||
| Tax Enforcement—Villages, extends ability to enforce under old Law through 2024 (amds. Ch. 602 of '93 and Ch. 416 of '18) | S.6720 | Reichlin-Melnick | Passed Senate 6/2 | Signed 11/3 Ch. 562 |
| A.6841 | Otis | Passed Assembly 6/1 | ||
| Tax refunds—expands the allowance for school districts to charge back refunds to more types of libraries (amds. RPTL Sec. 726) | S.6653-a | Mannion | Passed Senate 6/10 | Signed 10/25 Ch. 503 |
| A.6489-a | Stirpe | Passed Assembly 6/1 | ||
| Tax Stabilization Reserve Fund authorization for Copenhagen CSD, relating to potential decreases or termination of PILOTs | S.6758-a | Griffo | Passed Senate 6/10 | Signed 8/2 Ch. 380 |
| A.7781-a | Blankenbush | Passed Assembly 6/10 | ||
| C. of Rochester—Rochester Housing Court Act, sets up a new court with jurisdiction that includes Real Property Tax Law among other statutes | S.3280-b | Cooney | Passed Senate 6/10 | Signed 10/8 Ch. 464 |
| A.1311-a | Bronson | Passed Assembly 6/10 | ||
| T. of Clarkstown—limits adjustment of Article 19 current base proportion to one percent on the 2021-22 assessment roll | S.3996 | Reichlin-Melnick | Passed Senate 3/3 | Signed 7/1 Ch. 213 |
| A.4750 | Zebrowski | Passed Assembly 5/10 | ||
| T. of Orangetown—limits adjustment of Article 19 current base proportion to one percent on the 2021-22 assessment roll | S.3992 | Reichlin-Melnick | Passed Senate 2/22 | Signed 8/2 Ch. 346 |
| A.6011 | Lawler | Passed Assembly 6/10 | ||
| V. of Upper Nyack—assessor qualifications, allows a resident of the County or an adjoining County to serve as assessor | S.6280 | Reichlin-Melnick | Passed Senate 5/20 | Signed 8/2 Ch. 365 |
| A.7250 | Zebrowski | Passed Assembly 6/1 |
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