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NY A03698

Bill

Status

Passed

12/5/2025

Primary Sponsor

David Weprin

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Authorizes local governments to adopt additional property tax exemption tiers for senior citizens beyond the current maximum exemption percentage

  • Creates four new income-based exemption categories for households earning below the municipality's maximum income eligibility level (M):

    • Income between M and M-$1,000: 50% exemption
    • Income between M-$1,000 and M-$2,000: 55% exemption
    • Income between M-$2,000 and M-$3,000: 60% exemption
    • Income below M-$3,000: 65% exemption
  • Allows municipalities to amend existing local laws, ordinances, or resolutions to implement these additional exemption tiers

  • Takes effect immediately and applies to taxable years beginning on or after January 1, 2026

Legislative Description

Authorizes localities to provide for an additional real property tax exemption for senior citizens who meet the income eligibility limits and other criteria to the extent of sixty-five percent of the assessed valuation of such real property.

Last Action

signed chap.581

12/5/2025

Committee Referrals

Rules6/6/2025
Rules6/4/2025
Ways and Means4/2/2025
Real Property Taxation1/30/2025

Full Bill Text

No bill text available