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NY S01805

Bill

Status

Introduced

1/14/2025

Primary Sponsor

Nathalia Fernandez

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Expands eligibility for rent-controlled and rent-regulated property tax abatements to include tenants whose maximum rent or legal regulated rent exceeds one-half of their household's combined income, regardless of age or disability status
  • Currently, tax abatements are limited to households headed by persons 62 years or older or persons with disabilities; this bill adds severe rent burden as a third qualifying category
  • Sets the tax abatement amount for newly eligible rent-burdened households as the portion of any rent increase that causes rent to exceed one-half of combined household income
  • Requires the state comptroller to annually reimburse cities 10% of real property tax revenue lost due to these expanded abatements
  • Takes effect July 1, 2026

Legislative Description

Authorizes application of the property tax abatement for rent-controlled or rent regulated properties occupied by senior citizens or disabled persons, to those units occupied by tenants paying the maximum allowable rent when such rent exceeds 1/2 of the household income; provides for state payments to cities affected thereby equal to 10% of lost real property tax revenue.

Last Action

REFERRED TO CITIES 1

1/7/2026

Committee Referrals

Cities 11/7/2026
Finance2/25/2025
Cities 11/14/2025

Full Bill Text

No bill text available