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NY S05832

Bill

Status

Introduced

3/3/2025

Primary Sponsor

James Skoufis

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Origin

Senate

2025-2026 General Assembly

AI Summary

  • Expands income thresholds for senior citizen and disabled property owner tax exemptions by widening the income brackets that qualify for partial exemptions above the base maximum income level (M)

  • Simplifies the graduated exemption schedule from seven tiers to three tiers: 35% exemption for incomes up to M+$10,000 (previously M+$3,000), 15% exemption for incomes M+$10,000 to M+$25,000, and 5% exemption for incomes M+$25,000 to M+$35,000

  • Requires the state to reimburse municipal corporations for the difference in property tax revenue lost due to the expanded income thresholds compared to what would have been abated under prior thresholds

  • Applies to local laws, resolutions, or ordinances amended or adopted after the effective date, with reimbursement calculations based on fiscal years occurring after April 1, 2024

  • Takes effect immediately upon enactment

Legislative Description

Increases the income thresholds for eligibility for the senior citizen and disabled person property tax exemptions; applies to any local law, resolution or ordinance amended or adopted on and after the effective date of this act.

Last Action

REFERRED TO AGING

1/7/2026

Committee Referrals

Aging1/7/2026
Finance5/13/2025
Aging3/3/2025

Full Bill Text

No bill text available