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NY S07212

Bill

Status

Introduced

4/4/2025

Primary Sponsor

Andrew Lanza

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Expands property tax rebate eligibility in cities with one million or more residents (New York City) from one, two, or three family residences to include four, five, and six family residences

  • Authorizes rebates of up to $400 per property (not exceeding annual tax liability) for fiscal years beginning July 1, 2023 through June 30, 2025

  • Allows owners with property tax arrears exceeding $25 to still receive the rebate if they have entered an installment agreement with the city, with the rebate amount first applied to the outstanding debt

  • Permits the local legislative body to restrict rebate eligibility to specific property types or based on whether owners receive other tax benefits

  • Sets March 15 as the application deadline for rebates and allows applications to be submitted online in addition to by mail

Legislative Description

Authorizes cities having a population of one million or more to provide a rebate during a specified city fiscal year of a portion of the real property taxes on owner occupied 1, 2, 3, 4, 5 or 6 family residential real property, or residential real property held in the condominium or cooperative form of ownership.

Last Action

REFERRED TO CITIES 1

1/7/2026

Committee Referrals

Cities 14/4/2025

Full Bill Text

No bill text available