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NY A08651

Bill

Status

Passed

10/14/2025

Primary Sponsor

Tony Simone

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Reduces the minimum tax payment calculation for cooperative housing projects in cities with populations over one million (New York City) from the "greater of" to the "lesser of" two calculation methods
  • Lowers the percentage of annual rent or carrying charges used to calculate minimum taxes from 10% to 5% for the residential portion of projects
  • Applies to mutual redevelopment companies that have already received the maximum tax exemption period and are granted an additional exemption of up to 50 years
  • The alternative calculation method remains unchanged: taxes payable during the tax year from July 1, 2000 to June 30, 2001
  • Takes effect immediately upon enactment

Legislative Description

Relates to the extension of a tax exemption for a mutual redevelopment company in a city having a population of one million or more persons.

Last Action

signed chap.430

10/14/2025

Committee Referrals

Rules6/9/2025
Rules6/6/2025
Ways and Means6/5/2025
Housing5/22/2025

Full Bill Text

No bill text available