Loading chat...

NY A00876

Bill

Status

Introduced

1/8/2025

Primary Sponsor

Nily Rozic

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Prohibits New York City from increasing property taxes on properties whose market value has decreased in the previous year

  • Requires the assessed value to be the lesser of either the prior year's assessed value or the product of the assessment ratio times the current market value

  • Applies only to class one properties (1-3 family residential homes) and class two properties (residential properties with more than 3 units, including cooperatives and condominiums)

  • Provides property tax relief for one year following any decrease in a property's market value

  • Takes effect immediately upon enactment

Legislative Description

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.

Last Action

referred to real property taxation

1/7/2026

Committee Referrals

Real Property Taxation1/8/2025

Full Bill Text

No bill text available