Current status of property tax-related legislation
Passed both houses in 2024
Current Status as of November 21, 2024
Count = 34
To view the text of a bill, visit New York State Legislature. (To search, enter the bill number without the period, for example, X1234-x.)
To view prior years bill status, see Real property tax legislation summaries.
| Subject of legislation | Bill number | Prime sponsor | Last action of legislature | Status |
|---|---|---|---|---|
|
Budget Bill: Includes provisions relating to return of tax foreclosure surplus to property owners (See Part BB) and the New York State Judicial Security Act (Part F) |
S.8305-C | Budget Bill | Passed Senate 04/18 |
Signed 04/20 Ch. 55 |
| A.8805-C | Budget Bill | Passed Assembly 04/18 | ||
|
Budget Bill: Includes a provision relating to a searchable database for local authority subsidies and economic development benefits (See Part SS, Subpart A) |
S.8308-C | Budget Bill | Passed Senate 04/18 |
Signed 04/23 Ch. 58 |
|
A.8308-C |
Budget Bill | Passed Assembly 04/18 | ||
|
Budget Bill: Includes provisions related to the Affordable Housing from Commercial Conversion Tax Incentive Benefits (AHCC) program (See Part R), Extending the project completion deadline for vested projects in Real Property Tax Law 421-a (See Part T), the Affordable Neighborhoods for New Yorkers Tax Incentive (ANNY) program (See Part U), multiple dwellings exemption outside New York City (See Part EE), accessory dwelling capital improvements exemption (See Part GG) and Real Property Tax Law 421-a Audits (See Part JJ), New York Housing for the Future Homeownership and Rental Housing Programs (See Part KK) |
S.8306-C |
Budget Bill |
Passed Senate 04/19 |
Signed 04/20 Ch. 56 |
| A.8806-C | Budget Bill | Passed Assembly 04/19 |
| Subject of legislation | Bill number | Prime sponsor | Last action of legislature | Status |
|---|---|---|---|---|
| Ag. Assessment: Expands the definition of crops to include cannabis | S.1752 | Hinchey | Passed Senate 05/15 |
Not yet delivered |
| A.1234 | Lupardo | Passed Assembly 05/15 |
||
| Certiorari: Establishes a power plant tax assessment reserve fund for the Northport-East Northport UFSD | S.7105 | Mattera | Passed Senate 06/04 | Delivered to Governor on 11/15 |
| A.6310-A | Brown K | Passed Assembly 06/03 | ||
| City of Albany: Grants local option for the city to extend its taxable status date by 90 days | S.5159-A | Breslin | Passed Senate 05/30 | Not yet delivered |
| A.4674-A | Fahy | Passed Assembly 02/28 | ||
| City of Troy: Authorizes a PILOT agreement with Hillside Redevelopment Associates | S.7008-A | Ashby | Passed Senate 06/06 |
Signed 07/25 Ch. 206 |
| A.7270 | McDonald | Passed Assembly 03/21 | ||
| City of Troy: Authorizes a PILOT agreement with T.R.I.P. Redevelopment Associates | S.7007-A | Ashby | Passed Senate 06/06 |
Signed 07/25 Ch. 207 |
| A.7271 | McDonald | Passed Assembly 03/21 | ||
|
City of Mount Vernon: Authorizes installment payment plans for tax delinquent properties |
S.9047 | Bailey | Passed Senate 06/07 |
Signed 09/27 Ch. 397 |
| A.9939 | Pretlow | Passed Assembly 06/07 | ||
|
City of Norwich: Authorizes a vacant residential investment exemption |
S.5779-E | Oberacker | Passed Senate 06/06 | Not yet delivered |
| A.5895-E | Angelino | Passed Assembly 06/06 | ||
|
Climate Change Property Tax Relief Act: Creates local option to grant tax abatements to property damaged by climate-related events |
S.7515-A | Stewart-Cousins | Passed Senate 06/06 | Not yet delivered |
| A.7748-B | Shimsky | Passed Assembly 06/07 | ||
|
Erie County: Creates local option to exempt fiber optic cable |
S.8978-A | Ryan | Passed Senate 06/06 | Not yet delivered |
| A.9964-A | Rivera | Passed Assembly 06/07 | ||
|
Exemption, carbon emissions: Creates local option to exempt capital improvements to residential buildings to reduce carbon emissions |
S.9688 | Fernandez | Passed Senate 06/07 | Not yet delivered |
| A.10146 | Barrett | Passed Assembly 06/07 | ||
| Exemption, disabilities: Allows municipalities to establish an adjustment percentage for permanent partial disabilities | S.8088 | Gounardes | Passed Senate 01/23 | Signed 01/26 Ch. 6 |
| A.8532 | Septimo | Passed Assembly 01/23 | ||
| Exemption, disabilities: Expands eligibility for persons with disabilities for the 459-c exemption | S.8903 | Martinez | Passed Senate 05/15 |
Signed 07/25 Ch. 209 |
| A.9948 | Eachus | Passed Assembly 06/06 | ||
| Exemption, SCRIE, and DRIE: Extends the income-related provisions to June 30, 2026 | S.9418 | Cleare | Passed Senate 06/03 |
Signed 06/28 Ch. 144 |
| A.10141 | Lucas | Passed Assembly 05/30 | ||
| Exemption, vol. firefighters & amb. workers: Authorizes enrolled members of the East Hampton Volunteer Ocean Rescue and Auxiliary Squad to be eligible for the 466-a exemption | S.2159-A | Palumbo | Passed Senate 06/04 | Not yet delivered |
| A.1640-A | Thiele | Passed Assembly 06/03 | ||
| Exemption, vol. firefighters & amb. workers: Authorizes enrolled members of Southampton Village Ocean Rescue to be eligible for the 466-a exemption | S.2158-A | Palumbo | Passed Senate 06/04 | Not yet delivered |
| A.1353-A | Thiele | Passed Assembly 06/03 | ||
| Exemption, vol. firefighters & amb. workers: Authorizes municipalities to offer the exemption to volunteers who live in their municipality but serve in a neighboring municipality | S.2862-A | Martinez | Passed Senate 05/22 |
Signed 09/27 Ch. 372 |
| A.2121-A | Stern | Passed Assembly 05/29 | ||
|
Livingston and Steuben Counties: Extends effective date for the locally-applicable residential-commercial exemption to September 23, 2027 |
S.9753 | O'Mara | Passed Senate 06/05 |
Signed 08/28 Ch. 288 |
| A.10410 | Palmesano | Passed Senate 06/07 | ||
| Nassau County: Extends provisions related to the assessment and review of assessments in the county of Nassau | S.9255 | Thomas | Passed Senate 05/29 |
Signed 06/28 Ch. 136 |
| A.9580 | Levine | Passed Assembly 04/15 | ||
|
Nassau County: Authorizes the granting of PILOT agreements for certain redevelopment company projects |
S.8647-A | Martins | Passed Senate 06/04 |
Signed 08/28 Ch. 275 |
| A.10355-A | Stern | Passed Assembly 04/15 | ||
| Nassau and Suffolk Counties: Limits adjustment of base proportions in approved assessing units for 2024-2025 assessment roll | S.9486 | Thomas | Passed Senate 05/23 |
Signed 07/03 Ch. 192 |
| A.10270 | Lavine | Passed Assembly 06/03 | ||
|
New York City: Enables NYC residents to apply for RPTL Secs. 459-c, 467, 467-b, and 467-c exemptions based on income from most recent year that sufficient data is available |
S.9785 | Cleare | Passed Senate 06/04 | Not yet delivered |
| A.10411 | Bichotte Hermelyn | Passed Assembly 06/07 | ||
| New York City: Extends the application deadlines for a tax abatement under ICAP to March 1, 2029 | S.9822 | Sepulveda | Passed Senate 06/06 |
Signed 09/20 Ch. 332 |
| A.10530 | Dias | Passed Assembly 06/06 | ||
| New York City: Green Roof tax abatement, modifies and extends program | S.6409-A | Liu | Passed Senate 04/02 |
Signed 06/28 Ch. 154 |
| A.6901-A | Rozic | Passed Assembly 05/23 | ||
| New York City: Relates to the determination of adjusted base proportions in special assessing units | S.9278 | Gounardes | Passed Senate 06/03 |
Signed 07/25 Ch. 210 |
| A.10296 | Weprin | Passed Assembly 06/04 | ||
|
Tax Collection: Ties the interest rate for delinquent taxes on residential property to the prime interest rate, and sets a floor of two percent, and ceiling of sixteen percent |
S.967-A | Ryan | Passed Senate 05/30 | Not yet delivered |
| A.1489-A | Thiele | Passed Assembly 06/07 | ||
|
Tax Collection: Provides that if a property owner elects to pay their taxes in installments, tax bills shall include due dates without interest or penalties |
S.3604-A | Webb | Passed Senate 06/06 |
Signed 9/27 Ch. 373 |
| A.7813-A | Shimsky | Passed Assembly 06/06 | ||
| Tax Enforcement, Villages: Extends ability to enforce under old law through 2027 | S.9059 | Skoufis | Passed Senate 05/29 | Not yet delivered |
| A.9136 | Otis | Passed Assembly 05/30 | ||
| Town of Clarkstown: Limits adjustment of Article 19 current base proportion to one percent for an additional year | S.8909 | Weber | Passed Senate 06/03 |
Signed 06/28 Ch. 130 |
| A.9455 | Zebrowski | Passed Assembly 05/30 | ||
| Town of Orangetown: Limits adjustment of Article 19 current base proportion to one percent for an additional year | S.9704 | Weber | Passed Senate 06/03 |
Signed 07/03 Ch. 193 |
| A.10285 | Zebrowski | Passed Assembly 06/04 | ||
| Town of Scarsdale: Authorizes the refund of penalties accrued on 2023-2024 real property taxes | S.9202 | Mayer | Passed Senate 05/30 |
Signed 09/20 Ch. 323 |
| A.9946 | Paulin | Passed Assembly 05/20 | ||
| Town of Southampton: Authorizes the town to enact a homestead exemption by local law | S.2094-A | Palumbo | Passed Senate 06/04 | Not yet delivered |
| A.3872-A | Thiele | Passed Assembly 06/06 |