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NY S04019

Bill

Status

Introduced

1/31/2025

Primary Sponsor

Kevin Parker

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Origin

Senate

2025-2026 General Assembly

AI Summary

  • Creates a property tax exemption in cities with populations of one million or more for improvements made to historic real property, exempting the portion of increased assessment attributable to such improvements

  • Defines "historic real property" as owner-occupied one-, two-, or three-family residences that are designated and maintained as historic landmarks by the appropriate local agency

  • Requires the local governing body to adopt a local law or resolution after a public hearing before the exemption can be granted

  • Mandates that property owners enter into a permanent recorded agreement providing reasonable public access to the property as a condition of receiving the exemption, with the agreement binding on all subsequent owners

  • Requires the designating agency to certify that public accessibility of the property is in the public interest before any exemption is granted

Legislative Description

Encourages the preservation and viewing of historic properties by allowing an exemption from local real estate tax in cities of a million or more population, for improvements to historic real property and by requiring certain public access to such property; defines the term "historic real property" as a one, two or three family residence which is owner-occupied and designated by the appropriate agency as a historic landmark and such designation is maintained.

Last Action

REFERRED TO LOCAL GOVERNMENT

1/7/2026

Committee Referrals

Local Government1/31/2025

Full Bill Text

No bill text available