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NY S03213

Bill

Status

Introduced

1/24/2025

Primary Sponsor

Brian Kavanagh

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Amends Section 581 of the real property tax law to add a new subdivision clarifying assessment methods for cooperative and condominium properties

  • Prohibits assessing cooperative or condominium properties based on the income that would be generated if the property were operated as a rental property

  • Prevents using comparable rental properties as the basis for determining assessments of cooperative and condominium buildings

  • Takes effect 180 days after becoming law and applies to assessment rolls based on taxable status dates occurring on or after January 1 following enactment

Legislative Description

Relates to assessments of residential cooperative, condominium and rental property; defines the term "the assessment which would be placed upon such parcel were the parcel not owned or leased by a cooperative corporation or on a condominium basis".

Last Action

REFERRED TO LOCAL GOVERNMENT

1/7/2026

Committee Referrals

Local Government1/24/2025

Full Bill Text

No bill text available