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NY A08648

Bill

Status

Engrossed

6/29/2010

Primary Sponsor

Ronald Canestrari

Click for details

Origin

Assembly

2009-2010 General Assembly

AI Summary

  • Applies to cities with population between 48,900 and 49,400 inhabitants (per latest federal census) that adopt a local law granting the exemption
  • Exempts multiple dwelling buildings reduced to at most two units through reconstruction, alteration, or conversion, from taxation on the increased assessed value
  • Provides 100% exemption for one year, then decreases by 12.5% annually over seven additional years (eight-year total exemption period)
  • Exemption capped at $100,000 in increased market value, or lower amount set by local law (minimum $10,000), with reconstruction costs exceeding $5,000 required
  • Exemption terminates if building ceases residential use or ownership transfers to non-heirs, and local laws may reduce exemption percentage or limit eligible improvement types

Legislative Description

Creates a real property tax exemption for capital improvements to multiple dwellings in certain cities.

Last Action

REFERRED TO RULES

6/29/2010

Committee Referrals

Rules6/29/2010
Ways and Means6/25/2010
Real Property Taxation6/2/2009

Full Bill Text

No bill text available