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NY A01851

Bill

Status

Introduced

1/14/2025

Primary Sponsor

Marianne Buttenschon

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Provides property tax assessment relief to owners whose properties lost 50% or more of their value due to the October 31, 2019 storm across upstate New York

  • Applies to 18 eligible counties: Chautauqua, Chenango, Clinton, Cortland, Erie, Essex, Fulton, Hamilton, Herkimer, Jefferson, Lewis, Madison, Montgomery, Oneida, Otsego, Saratoga, Tioga, and Warren

  • Establishes a tiered assessment reduction system based on percentage of value lost: 55% reduction for 50-60% loss, scaling up to 95% reduction for 90-99% loss, and full reduction to zero for complete loss

  • Municipalities must opt in by passing a resolution within 45 days of the act becoming law, and property owners must submit written requests to assessors within 90 days

  • School districts in eligible counties will be held harmless by the state for any reduction in state aid resulting from the assessment reductions

Legislative Description

Establishes the upstate New York assessment relief act, in relation to authorizing the provision of assessment and tax relief to owners of certain real property which lost fifty percent or more of its value as a result of damage caused by the storm occurring across upstate New York on October 31, 2019.

Last Action

referred to real property taxation

1/7/2026

Committee Referrals

Real Property Taxation1/14/2025

Full Bill Text

No bill text available