Budget & Taxes

in committee · New York · Assembly Jan 7, 2026

A 3774: Relates to taxation of state correctional facility properties for schools

This bill exempts state-owned land containing correctional facilities from property tax assessments for school funding purposes. It amends tax law to specifically exclude such lands (excluding state-built improvements) from taxable status, meaning these properties will no longer contribute to school tax rolls. The change applies to assessment rolls prepared on or after the effective date (January 1 following enactment). This directly affects state correctional facilities by removing their land value from local school tax calculations. The bill does not alter tax treatment of improvements on these properties or impact other types of state-owned land.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts state correctional land from school tax rolls, reducing school funding revenue. Defunds public education programs.90% confidence ✗ EducationOpposes EducationExempts correctional facility land from property tax, reducing potential school funding revenue as land no longer contributes to school tax rolls.95% confidence

Sub-Topics Property Tax School Funding Testing & Assessment

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in committee · New York · Assembly Feb 25, 2026

A 9046: Establishes limits upon local government tax levies

This bill sets limits on property tax increases for New York counties, cities, towns, and villages (excluding New York City and certain counties). It specifically caps how much local governments can raise taxes to cover teacher retirement costs when the required contribution rate jumps more than 2 percentage points from the previous year. The law clarifies that these limits apply to most property tax levies but exclude certain special assessments authorized under specific state provisions. The goal is to prevent sudden, large tax hikes on residents by tying increases to predictable factors like retirement system costs.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill caps property tax increases for local governments on teacher retirement costs, restricting tax levies per summary's explicit limits.95% confidence

Sub-Topics Pensions Property Tax

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in committee · New York · Senate Feb 3, 2026

S 6353: Provides a green infrastructure tax abatement for certain properties in a city of one million or more

Provides a green infrastructure tax abatement for the construction of green infrastructure projects on certain properties in a city of one million or more.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTax abatement reduces government tax revenue, weakening budget base for public services.90% confidence ✓ EnergySupports EnergyTax abatement for green infrastructure projects directly promotes renewable energy development and clean energy investment per bill language.95% confidence ✓ EnvironmentSupports EnvironmentTax abatement incentivizes green infrastructure projects, reducing urban pollution and enhancing environmental protection through sustainable construction.95% confidence

Sub-Topics Tax Incentives Recycling Water Quality

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in committee · New York · Assembly Jan 7, 2026

A 5926: Relates to limitations upon school district tax levies

Provides that the tax levy limit shall be equal to a zero percent increase over the prior year tax levy when the difference between the total amount of taxes levied for the prior year less the tax levy limit results in a negative number.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts school district tax increases to zero percent, limiting fiscal expansion and preventing levy growth when prior year exceeded limit.90% confidence ✗ EducationOpposes EducationRestricts school district tax increases, limiting potential funding for K-12 education without explicit funding boosts.85% confidence

Sub-Topics School Funding

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in committee · New York · Senate Jan 7, 2026

S 1135: Repeals article 26 of the tax law known as the estate tax

S 1135 repeals Article 26 of the tax law, which established the estate tax. This bill directly eliminates the state-level estate tax provision without creating new requirements or affecting specific groups. The bill text contains no additional mechanisms or provisions beyond the repeal. As a procedural measure, it removes an existing tax law section with no further policy changes described.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals estate tax, eliminating state revenue source, directly weakening tax policy without offsetting measures.95% confidence

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in committee · New York · Senate Jan 7, 2026

S 1628: Relates to exempting cranes from the petroleum business tax

This bill exempts diesel and motor fuel used in off-road crane operations from the petroleum business tax. It directly affects businesses that operate cranes (such as mobile, hydraulic, crawler, or tower cranes) for construction, demolition, or similar off-site work. The key provision adds a specific tax exemption for fuel used in these cranes, clarifying that the exemption covers all common types of off-road cranes. The change applies to fuel purchased for crane use in non-road applications, not for vehicles or general transportation.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts crane fuel from petroleum tax, reducing state tax revenue and weakening fiscal management by creating a targeted tax break.90% confidence

Sub-Topics Business Taxes Tax Incentives

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in committee · New York · Senate Jan 7, 2026

S 2093: Establishes limitations on taxes on diesel motor fuel and motor fuel; authorizes certain local laws limiting taxes on motor fuel

Provides for a phased decrease of excise taxes and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces excise/sales taxes on motor fuel, limiting state tax revenue and opposing fiscal strengthening through tax cuts.95% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Mar 2, 2026

S 1527: Establishes a sales tax exemption for energy storage

S 1527 creates a sales tax exemption for commercial energy storage systems equipment and their installation costs. This directly affects businesses installing such systems on non-residential properties to store electricity for later use in heating, cooling, hot water, or power. The bill amends tax law to exempt these systems from state sales tax, covering both the equipment and installation services. Local governments must explicitly adopt this exemption in their tax ordinances to apply it.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates sales tax exemption for commercial energy storage, reducing state tax revenue and weakening tax base (direct tax cut for businesses).90% confidence ✓ EnergySupports EnergyExempts sales tax on commercial energy storage systems, reducing costs to encourage renewable energy infrastructure adoption.95% confidence

Sub-Topics Sales Tax Tax Incentives Energy Storage

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in committee · New York · Senate Jan 7, 2026

S 3135: Repeals the excise tax on medical cannabis and the medical cannabis trust fund

S 3135 repeals the excise tax on medical cannabis sales and eliminates the medical cannabis trust fund established under state law. This bill removes a tax obligation for medical cannabis businesses and ends the dedicated funding stream for the trust fund. The repeal takes effect immediately upon enactment, impacting both the tax structure for this industry and the state's management of related trust fund resources.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals cannabis excise tax and eliminates trust fund, reducing state revenue and defunding dedicated program.95% confidence ✗ HealthcareOpposes HealthcareDefunds medical cannabis trust fund, likely a healthcare program, thus defunding public health initiatives.80% confidence

Sub-Topics Sales Tax

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in committee · New York · Senate Jan 7, 2026

S 4029: Relates to the amount of the allowable levy growth factor and the percentage of votes needed to override the tax levy limit

This bill modifies property tax limits for local governments and school districts in New York. It changes the "allowable levy growth factor" to be the greater of 1.02 (2% growth) or 1 plus the inflation factor (with a minimum 1.02), and lowers the vote threshold needed to override tax levy limits from 60% to a simple majority (more than 50%) of votes cast. School districts and municipalities would now require only 51% voter approval (instead of 60%) to approve budgets exceeding tax levy limits. The bill also updates ballot language to clarify that tax levy increases require voter approval. These changes apply to all local governments and school districts subject to existing tax cap rules.

Topics ✗ Budget & TaxesOpposes Budget & TaxesLowers vote threshold to override tax levy limits from 60% to 51%, weakening restrictions on local tax increases for school districts/municipalities.95% confidence ✓ EducationSupports EducationLowers vote threshold from 60% to 51% for school district budget overrides, facilitating easier approval of funding increases to exceed tax levy limits.90% confidence

Sub-Topics Property Tax

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