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NY S09173

Bill

Status

Introduced

2/10/2026

Primary Sponsor

Anthony Palumbo

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Creates a capped school property tax rate for homeowners aged 70 or older who qualify for the enhanced STAR exemption, locking their rate at the lower of the rate when they turned 70 or any subsequent lower rate

  • Requires school districts to adopt a resolution after public hearing to offer this capped rate to eligible residents

  • Eligible homeowners must apply annually with their local assessor, providing proof of age, by the taxable status date

  • School districts must notify all residential property owners about the availability of this capped rate program

  • School districts offering this capped rate are eligible for 100% state reimbursement from the Department of Education for direct costs of implementation

Legislative Description

Establishes a capped real property school tax rate for persons seventy years of age or older who meet the eligibility requirements for the enhanced school tax relief exemption.

Last Action

REFERRED TO AGING

2/10/2026

Committee Referrals

Aging2/10/2026

Full Bill Text

No bill text available