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NY A08028

Bill

Status

Introduced

4/22/2025

Primary Sponsor

Andrew Hevesi

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Increases the maximum childcare center tax abatement from $100,000 to $350,000 for standard properties, and from $225,000 to $750,000 for properties in childcare deserts, for abatements initially taken on or after July 1, 2025

  • Raises annual tax abatement caps from $20,000 to $70,000 for standard properties, and from $45,000 to $150,000 for properties in childcare deserts, for abatements taken on or after July 1, 2025

  • Extends the program's expiration date from July 1, 2030 to July 1, 2032

  • Extends the deadline to apply for the tax abatement from March 15, 2025 to March 15, 2027

  • Maintains the $25 million annual aggregate cap on total tax abatements authorized under the program

Legislative Description

Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousand twenty-seven.

Last Action

substituted by s7685

6/6/2025

Committee Referrals

Rules6/4/2025
Ways and Means5/27/2025
Real Property Taxation4/22/2025

Full Bill Text

No bill text available