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NY S05997

Bill

Status

Introduced

3/27/2023

Primary Sponsor

Andrew Lanza

Click for details

Origin

Senate

2023-2024 General Assembly

AI Summary

  • Expands eligibility for New York real property tax rebates to include owners of four, five, and six family residences, in addition to one, two, and three family homes and condominium or cooperative properties.

  • Changes rebate program fiscal years from 2003-2009 to 2021-2023, allowing cities with populations over one million to grant rebates up to $400 per eligible property during this period.

  • Permits local legislative bodies to restrict eligibility to specific property types or exclude owners receiving certain other housing benefits under real property tax law or private housing finance law.

  • Modifies tax arrears requirement to allow owners with installment payment agreements to remain eligible, with rebates first applied to satisfy the agreement before excess amounts are issued.

  • Standardizes application deadline to March 15th of the fiscal year for which the rebate is claimed and permits online filing in addition to mail submission.

Legislative Description

Authorizes cities having a population of one million or more to provide a rebate during a specified city fiscal year of a portion of the real property taxes on owner occupied 1, 2, 3, 4, 5 or 6 family residential real property, or residential real property held in the condominium or cooperative form of ownership.

Last Action

REFERRED TO CITIES 1

1/3/2024

Committee Referrals

Cities 13/27/2023

Full Bill Text

No bill text available