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NY S08653

Bill

Status

Introduced

1/7/2026

Primary Sponsor

Cordell Cleare

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Creates a new "class five" property tax classification for real property vacant for 90+ days that is not under construction, as well as vacant lots and blighted properties in commercial/manufacturing/industrial zones

  • Defines "blighted properties" as those where the assessed value of improvements is 15% or less of the land value

  • Exempts community gardens, properties with active construction or pending building permits, non-profit owned properties, and properties with substantially completed NYC planning applications

  • Authorizes cities with populations of one million or more (NYC) to impose an additional 3.5% tax on market value of class five properties starting in tax year 2027, with flexibility to set rates in subsequent years

  • Requires establishment of a "homelessness improvement fund" where all additional tax revenue collected must be deposited and used exclusively to address homelessness within the city

Legislative Description

Creates a vacant property classification for vacant and blighted properties; allows for cities with a population of one million or more to levy an additional real property tax on vacant and blighted properties with funds raised from such taxes being used to address homelessness.

Last Action

REFERRED TO LOCAL GOVERNMENT

1/7/2026

Committee Referrals

Local Government1/7/2026

Full Bill Text

No bill text available