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NY A05232

Bill

Status

Introduced

2/12/2025

Primary Sponsor

Karines Reyes

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Authorizes municipalities to adopt local laws enabling automatic enrollment and reenrollment of eligible senior citizen heads of household in the tax abatement program for rent-controlled and rent-regulated properties

  • Requires the commissioner to develop a system providing supervising agencies with information necessary to determine eligibility for the senior citizen tax abatement

  • Creates an opt-out mechanism via a checkbox on New York State income tax returns, allowing taxpayers to decline data sharing and automatic enrollment

  • Takes effect on January 1 following passage, with immediate authorization for necessary regulatory changes to implement the program

Legislative Description

Implements automatic enrollment for the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens; provides for a check box for a taxpayer to opt-out of data sharing and automatic enrollment on their tax return.

Last Action

referred to real property taxation

1/7/2026

Committee Referrals

Real Property Taxation2/12/2025

Full Bill Text

No bill text available