Budget & Taxes

signed · New York · Senate Dec 19, 2025

S 683: Establishes a real property tax exemption for surviving spouses of police officers killed in the line of duty

This bill creates a 50% property tax exemption on the primary residence of surviving spouses whose police officer spouse died while performing duty. It directly affects surviving spouses of officers killed in the line of duty, providing immediate tax relief on their home. The exemption applies to the assessed value of the primary residence, with local governments allowed to reduce the percentage. The law requires local authorities to adopt specific resolutions to implement the exemption and establishes documentation standards through the state's criminal justice and tax services divisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 50% property tax exemption for surviving spouses, reducing tax burden for a specific group, aligning with tax relief support indicator.95% confidence | Rep's Stance Voted absent

signed · New York · Senate Dec 19, 2025

S 2068: Establishes an active service exemption

Authorizes municipalities to offer a real property tax exemption for active military service members who at any time during the taxable year performed active duty in the armed forces in a combat zone; defines terms; makes related provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for military members, providing tax relief. Aligns with support indicators for tax relief in Budget & Taxes.95% confidence ✓ VeteransSupports VeteransTax exemption for combat zone service recognizes military sacrifice, directly supporting veterans through financial benefit95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · New York · Assembly Dec 5, 2025

A 3698: Relates to exemptions from real property taxes for senior citizens

Authorizes localities to provide for an additional real property tax exemption for senior citizens who meet the income eligibility limits and other criteria to the extent of sixty-five percent of the assessed valuation of such real property.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for seniors, reducing property tax burden for lower-income seniors per income eligibility criteria, aligning with tax relief indicators.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · New York · Senate Dec 5, 2025

S 7685: Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more

Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousand twenty-seven.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax abatement for childcare centers, providing tax relief that supports essential services and fiscal policy for families in large cities.85% confidence | Rep's Stance Voted absent

vetoed · New York · Senate Dec 5, 2025

S 608: Requires the New York state thruway authority to submit biannual reports to the legislature of all fiscal transactions, receipts and expenditures

Requires the New York state thruway authority to submit biannual reports to the legislature of all fiscal transactions, receipts and expenditures, with each report covering activity from the prior six months.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires transparent reporting of fiscal transactions, promoting accountability in state spending management per Budget & Taxes topic.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

vetoed · New York · Senate Dec 5, 2025

S 7950: Relates to the establishment of a fraud assessment commission, an assessment for workers' compensation fraud investigations and the workers' compensation fraud investigation fund

Establishes a fraud assessment commission; directs the chair of the workers' compensation board, in consultation with the workers' compensation fraud inspector general and the fraud assessment commission, to establish an assessment for workers' compensation fraud investigations to fund the investigation and prosecution of workers' compensation fraud, willful failure to secure payment of workers' compensation, and failure to keep true and accurate records; establishes the workers' compensation fraud investigation fund in the joint custody of the chair of the workers' compensation board, the commissioner of labor, and the comptroller, which shall consist of monies received from the imposition of the assessment for workers' compensation fraud investigations.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes a new assessment (tax) to fund fraud investigations, directly creating a revenue stream for government spending under budget management.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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vetoed · New York · Senate Dec 5, 2025

S 700: Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended

Provides for the adjustment of the minimum amount of tax delinquency for which the driver's license of a taxpayer may be suspended, based on inflation; prohibits inclusion in the license suspension program of a taxpayer who receives public assistance or supplemental security income, or whose income does not exceed 250% of the poverty level; authorizes the commissioner to grant exemptions to taxpayers whose payment of past due tax liabilities would create a hardship to the taxpayer in meeting necessary living expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts low-income taxpayers (under 250% poverty) from license suspension for tax delinquency, providing direct tax relief to vulnerable groups.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

signed · New York · Senate Dec 5, 2025

S 688: Relates to the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty

Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends real property tax exemption for surviving spouses, providing targeted tax relief under fiscal policy without increasing government spending.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · New York · Senate Dec 5, 2025

S 6977: Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties

Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties having a population of more than three hundred thirty-eight thousand and less than three hundred forty thousand, determined in accordance with the latest federal decennial census.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for auxiliary police officers, a form of tax relief for public safety personnel in targeted counties.80% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · New York · Assembly Dec 5, 2025

A 7348: Increases the tax on deeds in the city of Mount Vernon

This bill raises Mount Vernon's deed tax rate to 1.5% on the value of real property sold or transferred within the city. It directly affects homebuyers, sellers, and property owners who complete transactions in Mount Vernon, requiring payment of the tax before deeds can be recorded. Key provisions include a $100,000 exemption on the property value (reducing the tax burden for lower-value sales) and allowing deductions for existing property liens. The tax applies to all conveyances regardless of where negotiations occur, but does not affect transactions finalized before September 1, 1984.

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases deed tax rate to 1.5%, raising tax burden on property transactions despite $100k exemption for lower-value sales.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes