A 8651 New York Assembly · 2025 Regular Session

Relates to the tax exemption of a mutual redevelopment company

This bill extends tax exemptions for mutual redevelopment companies in cities with over one million residents. It allows local governments to grant an additional 50-year tax exemption period after the initial maximum period ends, provided the company pays at least 5% of annual rent (minus utilities) for residential units or the taxes paid in 2001 - whichever is lower. The exemption applies specifically to residential portions of redevelopment projects. This change directly affects mutual redevelopment companies operating in large cities like New York City, altering their long-term tax obligations.
Bill status signed all 5 stages cleared
Introduction
May 2025
Committee Review
Jun 2025
Assembly Passage
Jun 2025
Senate Passage
Jun 2025
Signed into Law
Oct 2025
Introduced May 22, 2025 Signed Oct 14, 2025
Maddy AI version diff · 1 comparison

What changed between versions

A8651 A8651A · 3 edits
MINOR
This bill modifies the tax exemption rules for cooperative housing projects in New York cities with over one million residents. It clarifies that when a local government extends tax exemptions for mutual redevelopment companies, it can also grant additional tax exemptions to cooperatives for up to fifty years. The bill specifies that the minimum taxes paid during this period must be the lesser of five percent of annual shelter rent or carrying charges, or the taxes previously paid by the redevelopment company.
Scope change
The bill's scope remains focused on cooperative housing in large cities, but it now explicitly ties cooperative tax exemptions to existing mutual redevelopment company tax exemption periods.
ELIGIBILITY

Tax exemption eligibility for cooperatives is now contingent on the local legislative body having already extended tax exemptions for a mutual redevelopment company for its maximum allowed period.

REQUIREMENT

The minimum tax payment requirement for cooperatives during the additional exemption period is now defined as the lesser of five percent of annual shelter rent or carrying charges, or the taxes previously paid by the redevelopment company.

TIMELINE

The additional tax exemption period for cooperatives can last up to fifty years, beginning after the maximum tax exemption period for mutual redevelopment companies expires.

Floor votes · Senate Jun 10, 2025 · Assembly Jun 9, 2025

How they voted

4117
Passed · 5 other
Total votes 63
Jun 10, 2025
D Democratic41
36 Yea 1 Nay 4
87% Yea
R Republican22
5 Yea 16 Nay 1
72% Nay
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
17
Key actions
5
Committee
4
Amendments
2
Oct 14, 2025
Signed into law
SIGNED CHAP.430
lower
Jun 10, 2025
Upper · Passed
PASSED SENATE
upper
Jun 9, 2025
Committee
REFERRED TO RULES
upper
Jun 9, 2025
Lower · Passed
PASSED ASSEMBLY
lower
Jun 6, 2025
Committee
REPORTED REFERRED TO RULES
lower
Jun 5, 2025
Committee
REFERENCE CHANGED TO WAYS AND MEANS
lower
Jun 3, 2025
Lower · Passed
PRINT NUMBER 8651A
lower
Jun 3, 2025
Lower · Passed
AMEND AND RECOMMIT TO HOUSING
lower
May 22, 2025
Committee
REFERRED TO HOUSING
lower
1 primary · 1 co-sponsor

Sponsors