Housing (Property Taxes)

in committee · New York · Senate Jan 7, 2026

S 2719: Relates to authorizing the city of Niagara Falls to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy

This bill allows the city of Niagara Falls to add unpaid housing code violation penalties, costs, and fines to the city's annual property tax levy. It applies only to properties where violations were legally adjudicated by a court, remain unpaid for one year, and total at least 5% of the property's tax value. The bill excludes owner-occupied primary residences and requires the city to provide tenant relocation assistance if a rental property faces tax foreclosure due to unpaid violations. Property owners can still pay the debt directly, enter payment plans, or cure violations to avoid foreclosure. The city must notify property owners and follow specific notice and foreclosure procedures.

Topics ✓ HousingSupports HousingEnforces housing code compliance via tax levies, protects tenants with relocation assistance for rental properties facing foreclosure, aligns with tenant protection indicators.85% confidence

Sub-Topics Homeownership Mortgages Property Taxes

Track

in committee · New York · Assembly Jan 7, 2026

A 7002: Prohibiting or limiting certain tax exemptions for real property in instances where a pattern or practice of discrimination against occupants has been found

Prohibits or limits certain tax exemptions for real property in instances where a pattern or practice of discrimination against occupants has been found based on such occupants' lawful source of income.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill restricts tax exemptions tied to discriminatory practices, closing a loophole that could reduce tax revenue while promoting fair fiscal policy.90% confidence ✓ HousingSupports HousingBill directly combats housing discrimination by limiting tax exemptions for properties with discriminatory practices based on lawful income source, strengthening tenant protections.95% confidence

Sub-Topics Property Taxes Tenant Rights

Track

in committee · New York · Senate Apr 29, 2025

S 1718: Provides for a partial exemption from taxation of certain residential real property transferred by a governmental entity, nonprofit housing organization, land bank or community land trust to low-income households

Provides for a partial exemption from taxation of certain residential real property transferred by a governmental entity, nonprofit housing organization, land bank or community land trust to low-income households; sets forth conditions for the discontinuance of such exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for low-income housing transfers, reducing tax burden on vulnerable populations per bill's explicit language.95% confidence ✓ HousingSupports HousingProvides tax exemption for low-income housing transfers, reducing costs and increasing affordability for target households.95% confidence

Sub-Topics Property Tax Affordable Housing Housing Finance Property Taxes

Track

in committee · New York · Assembly Jan 7, 2026

A 2082: Relates to pension income and tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities

This bill changes how property taxes are calculated for seniors and people with disabilities living in rent-controlled or rent-regulated housing. It allows their pension benefits (including Social Security, retirement payments, and disability benefits) to be counted as income for tax purposes, potentially lowering their property tax burden. The key mechanism revises income calculation rules to exclude gifts, inheritances, and certain pension increases tied to inflation, while including eligible benefits. To qualify, households must have an existing rent increase exemption order (granted before July 1, 2024) and the new calculation must show lower taxes than the previous method.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for seniors/disabled renters by counting pension income in tax calculations, lowering their burden per bill summary.95% confidence ✓ HousingSupports HousingBill lowers property tax burden for seniors/disabled in rent-controlled housing via pension income inclusion, strengthening tenant affordability protections.90% confidence

Sub-Topics Pensions Property Tax Tax Incentives Property Taxes Renters Tenant Rights

Track

in committee · New York · Assembly May 18, 2026

A 6654: Relates to authorizing a reduction of taxes pursuant to shelter rent

Relates to authorizing a reduction of taxes pursuant to shelter rent; provides that upon consent of the local legislative body in a city with a population of one million or more such taxes may be reduced to five per centum or less, including a full reduction of the annual shelter rent or carrying charges of a project.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes tax reduction on shelter rent projects in NYC, directly providing tax relief per topic indicators.95% confidence ✓ HousingSupports HousingTax reduction on shelter rent projects in NYC likely lowers costs for affordable housing developments, aligning with housing affordability goals.90% confidence

Sub-Topics Tax Incentives Property Taxes Renters

Track

in committee · New York · Assembly Jan 7, 2026

A 7987: Relates to the reduction of taxes pursuant to shelter rent

This bill amends the private housing finance law to modify local tax exemptions for certain limited-profit housing projects. For these projects located in cities with a population of one million or more, it sets the maximum amount of local and municipal taxes to be paid at zero percent of the annual shelter rent or carrying charges. This effectively removes the previous minimum tax requirement tied to a percentage of shelter rent or 1973 tax levels for these projects. For projects in other municipalities, the local legislative body retains the ability to consent to similar tax reductions, with such consent requiring renewal every ten years.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill eliminates minimum tax requirement for housing projects in large cities, reducing tax burden on qualifying developments.95% confidence ✓ HousingSupports HousingRemoves tax burden on limited-profit housing projects in major cities, reducing costs for developers and likely increasing affordability by eliminating minimum tax requirements tied to shelter rent.95% confidence

Sub-Topics Housing Finance Property Taxes Renters

Track

passed · New York · Senate Jun 3, 2026

S 6263: Requires out-of-state affordable housing owners to maintain an escrow account for affordable housing rental units located in New York state

Requires out-of-state affordable housing owners to maintain an escrow account for the purpose of financing utility costs, property tax obligations, fire services, and regular maintenance costs for affordable housing rental units located in New York state.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates escrow for property tax obligations, ensuring state revenue collection and fiscal responsibility for affordable housing maintenance costs.90% confidence ✓ HousingSupports HousingMandates escrow accounts for out-of-state affordable housing owners to cover maintenance, utilities, and taxes, preserving affordability and ensuring unit upkeep, directly supporting tenant protections and housing stability.95% confidence

Sub-Topics Property Tax Affordable Housing Property Taxes

Track

in committee · New York · Senate Jan 21, 2026

S 849: Establishes the USDA construction tax credit

Establishes the USDA construction tax credit for a percentage of the profit on any newly constructed home that is sold to someone qualifying with a USDA mortgage.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for USDA mortgage homebuyers, providing tax relief to lower-income households through reduced tax burden on new home construction.95% confidence ✓ HousingSupports HousingTax credit incentivizes construction of homes for USDA mortgage qualifiers, directly advancing affordable housing development through financial incentives.95% confidence

Sub-Topics Tax Credits Tax Incentives Affordable Housing Housing Finance Property Taxes

Track

in committee · New York · Assembly Jan 7, 2026

A 1791: Requires out-of-state affordable housing owners to maintain an escrow account for affordable housing rental units located in New York state

Requires out-of-state affordable housing owners to maintain an escrow account for the purpose of financing utility costs, property tax obligations, fire services, and regular maintenance costs for affordable housing rental units located in New York state.

Topics ✓ HousingSupports HousingMandates escrow for maintenance/financing of affordable units, ensuring ongoing affordability and upkeep per bill summary.95% confidence

Sub-Topics Affordable Housing Property Taxes

Track

in committee · New York · Assembly Jan 7, 2026

A 7499: Provides basis for determining primary residency

Provides that non-payment of New York city taxes shall be a prima facie finding that a housing accommodation subject to the emergency housing rent control act is not a person's primary residence as claimed by the delinquent taxpayer and non-payment of NYS taxes shall be a prima facie finding that a housing accommodation subject to the emergency tenant protection act of 1974 is not a person's primary residence.

Topics ✗ HousingOpposes HousingBill uses tax non-payment as prima facie evidence to deny primary residence claims, potentially undermining tenant protections under rent control laws by enabling removal from protected housing.85% confidence

Sub-Topics Property Taxes Renters Tenant Rights

Track