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NY S05175

Bill

Status

Introduced

2/19/2025

Primary Sponsor

Leroy Comrie

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Authorizes local governments to create additional property tax exemption tiers for senior citizens beyond the current maximum exemption percentage

  • Establishes a sliding scale of exemptions based on income relative to the municipality's maximum income eligibility level (M): 50% exemption for income between M and M-$1,000; 55% for M-$1,000 to M-$2,000; 60% for M-$2,000 to M-$3,000; and 65% for income less than M-$3,000

  • Allows localities to amend existing laws or adopt new ordinances to implement these additional income categories and corresponding exemption percentages

  • Takes effect immediately and applies to taxable years beginning on or after January 1, 2026

Legislative Description

Authorizes localities to provide for an additional real property tax exemption for senior citizens who meet the income eligibility limits and other criteria to the extent of sixty-five percent of the assessed valuation of such real property.

Last Action

SUBSTITUTED BY A3698A

6/11/2025

Committee Referrals

Aging2/19/2025

Full Bill Text

No bill text available