Permits the city of Yonkers to establish a surcharge for vacant and abandoned property

This bill authorizes the city of Yonkers to impose an additional tax surcharge on vacant and abandoned properties, allowing the total tax burden to reach up to three times the standard rate. The legislation defines vacant and abandoned land through specific criteria, such as confirmed lack of occupancy or court orders, while explicitly excluding properties under active renovation, seasonal use, or legal disputes. To ensure fairness, the city must notify property owners before designating their land as vacant, offering them a chance to contest the decision and appeal the final ruling. The new tax applies to fiscal years starting on or after July 1, 2027, and holds owners personally liable for any unpaid amounts if they fail to comply with the rules.