Budget & Taxes (Property Tax)

in committee · New York · Senate Jan 7, 2026

S 5841: Relates to tax exemptions for properties in violation of zoning laws

S 5841 prohibits property tax exemptions for buildings or land used in violation of local zoning laws. This directly affects property owners who use their land for purposes not permitted by their municipality's zoning regulations, such as operating a business in a residential-only zone. The bill amends the real property tax law to explicitly deny tax exemptions when a property's use conflicts with applicable zoning rules. It takes effect immediately upon enactment and is currently pending in the Local Government committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill closes tax loophole by denying exemptions for zoning-violating properties, promoting fiscal responsibility and increasing tax revenue for compliant use.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · New York · Senate Jan 7, 2026

S 6251: Subjects certain state lands to real property taxation

This bill changes the tax status of certain state-owned lands used for reforestation in New York. It requires these lands to be taxed under real property tax law in all counties except Orange County, where the tax exemption remains. Previously, all such lands were exempt from county-level taxes; this bill removes that exemption for every county except Orange. The change takes effect immediately upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves tax exemption for state lands, increasing county tax revenue and strengthening fiscal management under real property tax law.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · New York · Senate Jan 7, 2026

S 6427: Grants a total exemption from real property taxation for school tax purposes for certain persons seventy-five years of age or over

Grants a total exemption from real property school tax for property owned by a person seventy-five years of age or older, or owned by spouses or siblings if one such person is seventy-five years of age or over, provided the owner has no children in the school district and has resided in the district for 30 years or more.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for seniors, a form of tax relief reducing school tax burden for qualifying residents.85% confidence

Sub-Topics Property Tax

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in committee · New York · Senate Jan 7, 2026

S 5850: Relates to the definition of income in relation to the enhanced STAR exemption

This bill updates New York's enhanced STAR property tax exemption program by including distributions from thrift savings plans (established before 1984) in the calculation of applicant income. It affects homeowners applying for the enhanced STAR credit, which provides property tax relief to seniors and disabled residents with low income. The key change expands the definition of "adjusted gross income" to exclude these specific retirement distributions from taxable income. Applicants who didn't file tax returns must now submit income statements showing what would have been reported, to complete their exemption applications.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax relief for seniors/disabled by excluding retirement distributions from income calculation, increasing eligibility for STAR exemption.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 7652: Relates to the real property tax circuit breaker credit

Increases the real property tax circuit breaker credit income limits to $100,000; removes real property tax rebates from real property taxes that qualify under such credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases income limits for property tax circuit breaker credit, expanding tax relief for lower-income homeowners.90% confidence ✓ HousingSupports HousingIncreases property tax credit income limits, expanding financial relief for homeowners and supporting housing affordability through tax policy.85% confidence

Sub-Topics Property Tax Property Taxes

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in committee · New York · Senate Apr 29, 2025

S 7285: Relates to the applicability of the residential redevelopment inhibited property exemption

Bill S 7285 expands the existing residential redevelopment inhibited property exemption. It allows all cities, towns, and villages in the state to offer a property tax exemption for redeveloped neglected or abandoned residential properties. The bill broadens eligibility to include one-to-four unit residences, not just one-family homes, and permits occupancy by either an owner or a tenant as their primary residence. This exemption reduces the increase in property taxes linked to the added value from demolition, alteration, rehabilitation, or remediation of these properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemption for redeveloped residential properties, reducing tax burden on owners/tenants. Aligns with tax relief for lower/middle income through expanded eligibility.95% confidence ✓ HousingSupports HousingExpands property tax exemption for redeveloping neglected residential properties, including multi-unit housing and tenant occupancy. Reduces tax burden to encourage development and increase affordable housing.95% confidence

Sub-Topics Property Tax Tax Incentives Community Development Property Taxes

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in committee · New York · Assembly Jan 7, 2026

A 3186: Provides that the amount of a STAR real property tax savings may not be less than the amount of the STAR real property tax savings from the previous year

Provides that the amount of a STAR real property tax savings may not be less than the amount of the STAR real property tax savings from the previous year.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents reduction in STAR tax savings, protecting property tax relief for eligible homeowners (middle-income seniors/low-income residents).95% confidence

Sub-Topics Property Tax

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in committee · New York · Senate Jan 7, 2026

S 4742: Relates to a real property tax exemption for property owned by active duty service members

Provides a real property tax exemption for property owned by active duty service members of the armed forces of the United States in taxing jurisdictions which elect to provide a veterans exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for active duty service members, directly reducing property tax liability (tax relief) for a specific group, aligning with support indicators.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · New York · Assembly Jan 7, 2026

A 6548: Establishes broadband opportunity areas

Provides for real property tax exemptions for last mile broadband infrastructure constructed, altered, installed or improved in an area designated a broadband opportunity area.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides real property tax exemptions for broadband infrastructure, reducing tax burden to promote deployment, aligning with fiscal support for essential services.90% confidence ✓ TechnologySupports TechnologyProvides tax exemptions to incentivize broadband infrastructure deployment in underserved areas, directly expanding internet access.95% confidence

Sub-Topics Property Tax Tax Incentives Broadband Access Telecommunications

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in committee · New York · Assembly Jan 7, 2026

A 7573: Permits a real property tax freeze to be granted to persons sixty-five years of age or older

This bill allows homeowners aged 65 or older (or qualifying spouses/siblings where one is 65+) to freeze their real property taxes on primary residences, including single-family homes, farms, or condo/co-op units. The tax amount is frozen at the level when the annual application is submitted, with the freeze continuing each year if reapplication occurs. Surviving spouses remain eligible after a spouse's death (if at least 62), and medical absences waive occupancy requirements. Applications must be submitted yearly by the owner, with municipalities required to notify residents 60 days before renewal deadlines.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax freeze for seniors (65+), reducing tax burden on lower-income retirees, aligning with tax relief for vulnerable groups.95% confidence

Sub-Topics Property Tax

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