Real Property Taxation

NY - Assemblymember Sandy Galef (U)

Title:

Member

NY - Assemblymember Brian Barnwell (U)

Title:

Member

NY - Assemblymember Inez E. Dickens (U)

Title:

Member

NY - Assemblymember Zohran Mamdani (U)

Title:

Member

NY - Assemblymember John T. McDonald III (U)

Title:

Member

NY - Assemblymember Victor M. Pichardo (U)

Title:

Member

NY - Assemblymember Brian D. Miller (U)

Title:

Member

NY - Assemblymember Daniel Rosenthal (U)

Title:

Member

NY - Assemblymember Chris Tague (U)

Title:

Member

NY - A894 Requires assessors using the comparable sales method for assessments to consider certain comparable properties in formulating the assessment

NY - A855 Requires the licensed land surveyor to notify adjacent property owners of changes to maps of a subdivided parcel and for the coordination of tax maps with surveyor maps

NY - A725 Relates to enhanced eligibility requirements of STAR

NY - A712 Relates to telecommunications equipment owned by other than a telephone company

NY - A290 Establishes a green development neighborhood tax exemption

NY - A546 Relates to establishing a new classification for properties held in condominium and cooperative form for assessment purposes

NY - A87 Authorizes transition assessment, the city of New York, of real property classified in class 3

NY - A351 Authorizes real property taxing jurisdictions to grant a partial tax exemption for property purchased by a clinician in a clinician shortage area

NY - S329 Relates to authorizing the Family and Children's Association to receive retroactive real property tax exempt status

NY - A944 Requires businesses that make payments in lieu of taxes to provide local governments and school districts with notice of their intention to change assessment

NY - A145 Relates to the exemption from taxation for non-profit organizations

NY - A214 Subjects certain state lands to real property taxation

NY - A496 Relates to limitations on assessed value for any parcel that is held in cooperative or condominium forms of ownership

NY - A401 Prohibits the city of New York from increasing property taxes where a property's assessed value has decreased in the previous year

NY - A681 Establishes a real property tax exemption for veterans with a 100 percent service connected disability

NY - A328 Requires the disclosure of income and expense statements upon a petition for an article 7 proceeding and imposes staggered dates for submissions of appraisal reports

NY - A37 Relates to corrections to assessed values following proceedings to review tax assessments

NY - A402 Enacts the "sewage flooding prevention act"

NY - A513 Relates to establishing a property tax credit for class 2 cooperative and condominium buildings that are designated safe after a facade safety program inspection

NY - A275 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

NY - A278 Sets a seven year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations

NY - A33 Authorizes cities and villages to collect delinquent real property taxes

NY - A511 Relates to allowing municipalities to accept retroactive applications for real property tax exemptions from certain veterans

NY - S905 Relates to the establishment of the real property tax exemption task force

NY - A960 Relates to making an application for exemption from real property taxes from the Joshua Baptist Church contingent upon the approval of the town board of Huntington

NY - A961 Relates to making an application for exemption from real property taxes from the Chabad Lubavitch Chai Center, Inc. contingent upon the approval of the town board of Huntington

NY - A971 Relates to the establishment of the real property tax exemption task force

NY - A1038 Provides an alternative method of valuating reservoir or watershed property, utilizing the income-expense method

NY - A1032 Relates to the preparation of exemption reports for local municipalities

NY - A1059 Repeals subdivision 3 of section 727 of the real property tax law relating to petitions for review of the assessment on property

NY - A1058 Relates to reports on exemptions from taxation

NY - A1057 Prohibits tax credits against real property tax for franchise fees collected and remitted by cable television companies to assessing units

NY - A1134 Authorizes assessing units to provide a real property tax exemption for private airports

NY - A1133 Allows counties to adopt by local law a full value assessment procedure, provides for allocation of taxes among classes of real property

NY - A1173 Establishes the upstate New York assessment relief act

NY - A1165 Relates to state payment of local taxes on certain privately owned lands that the state requires to be fully exempt from property taxation

NY - S1202 Directing the state board of real property tax services to conduct a study on real property tax saturation

NY - A1268 Requires real property in New York City to be assessed using a fair comparative

NY - A1282 Permits municipalities the local option of providing a tax exemption to National Guard members and reservists

NY - A1269 Relates to information required to be included in the notice of property value sent to owners of real property

NY - A1293 Eliminates the separate utility class in New York city

NY - A1284 Authorizes municipalities in the county of Rockland to add unpaid housing code violation penalties, costs and fines to such municipalities' annual tax levy

NY - A1367 Relates to the residential-commercial urban exemption program

NY - A1339 Authorizes municipalities to treat unpaid fines for building code and fire code violations as unpaid real property taxes

NY - A1377 Provides the assessor shall issue a receipt to the applicant of proof of submission of a STAR application

NY - A1369 Relates to directing the department of taxation and finance to conduct a study and report on a plan for consistent statewide policy concerning property taxation of state-owned land

NY - A1407 Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend money to the taxpayer and pay the taxing jurisdiction; repealer

NY - A1448 Establishes certain assessing units shall update the assessments in its jurisdiction not less than once every 5th year

NY - A1433 Relates to providing a tax abatement for geothermal well systems in N.Y. city

NY - A1565 Establishes the residential open green space tax abatement for certain properties in N.Y. city

NY - A1475 Relates to implementing automatic enrollment for the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens

NY - A1657 Relates to exemptions available to veterans

NY - A1608 Relates to creating a tax abatement for geothermal well systems

NY - A1688 Excludes environmental contamination from consideration as a factor for real property assessment

NY - A1740 Requires affordable housing units to be equally distributed throughout building projects

NY - A1700 Allows localities to exclude disability pension in determining eligibility level for partial exemption from real property tax

NY - A1698 Provides for the imposition of a fine for the failure of a cooperative apartment corporation to credit the STAR exemption to the tenant-stockholders thereof

NY - A1888 Places a moratorium on selling property tax warrants for the period of the COVID-19 state of emergency

NY - A1853 Suspends the payment of property taxes, rent and utility payments during a state disaster emergency

NY - A1843 Permits the Church of Jesus Christ (Apostolic), Inc. to file an application for a real property tax exemption

NY - A1810 Relates to real property tax lien transfers; repealer

NY - S1393 Authorizes the town of Babylon to grant Long Island Teen Challenge a real property tax exemption

NY - A1901 Provides respondents the option to repay a court ordered refund in installments of no more than five years

NY - A1931 Repeals section 421-a of the real property tax law relating to the affordable New York housing program

NY - A1954 Relates to creating an age based school tax relief exemption

NY - A1986 Provides a tax exemption on real property owned by active auxiliary police officers in local law enforcement agencies in certain counties

NY - A1985 Authorizes Overcoming Love Ministries to file an application for a real property tax exemption

NY - A2166 Provides for a partial real property tax exemption for the water filtration plant for the City of Newburgh, Orange County, New York

NY - A2011 Relates to tax exemptions for properties in violation of zoning laws

NY - A2226 Relates to the definition of income in relation to the enhanced STAR exemption

NY - A2197 Relates to a real property tax exemption for property owned by a limited liability company

NY - A2339 Relates to permitting the Immanuel Evangelical Lutheran Church to file an application for a real property tax exemption

NY - A2326 Authorizes municipalities to offer real property tax credits to certain volunteers who live in one municipality but who serve in neighboring municipalities

NY - A2418 Relates to creating the Mom and Pop Rent Increase Exemption

NY - A2380 Establishes the COVID-19 small business recovery lease act of 2021

NY - A2394 Relates to assessment exemptions for living quarters for certain senior relatives

NY - A2363 Clarifies the definition of "first building permit" for purposes of filing requirements to qualify for an abatement of tax payments for certain industrial and commercial properties located in the city of New York

NY - A2566 Relates to authorizing an exemption for class one capital improvements to residential buildings and certain new construction in a special assessing unit that is not a city

NY - A2559 Excludes water system property owned by water-works corporations from special franchise tax

NY - A2615 Authorizes the taxation of certain state owned parks

NY - A3097 Relates to exemptions granted for alterations or rehabilitation

NY - A3072 Establishes an energy-related public utility mass real property central assessment program

NY - A3034 Relates to the taxable status date

NY - A3025 Authorizes payment of additional state aid for certain state-leased or state-owned lands

NY - A3128 Relates to authorizing the city of Albany to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy

NY - A3121 Increases the amount of the exemption permitted for capital improvements to residential buildings

NY - A3277 Relates to financial statements for assessments of condos, cooperative buildings and cooperative communities

NY - A3189 Places a moratorium on tax lien sales in N.Y. city due to the financial hardships placed on property owners as a result of the COVID-19 pandemic

NY - A3395 Relates to the partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a population of one million or more

NY - A3492 Requires the disclosure of income and expense statements upon a petition for an article 7 proceeding and imposes staggered dates for submissions of appraisal reports

NY - A3491 Relates to the taxation of property owned by a cooperative corporation

NY - A3490 Requires every assessing unit to conduct a revaluation of assessment at least every eight years

NY - A3489 Relates to a statewide residential revaluation exemption

NY - A3498 Relates to surplus funds

NY - A3645 Establishes a real property tax exemption for certain certified first responders

NY - A3667 Relates to real property tax exemptions for any special ad valorem levies or special district charges and assessments for veterans

NY - A3758 Extends certain dates relating to the assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October two thousand twelve

NY - A3810 Relates to allowing additional tax exemptions for certain owners of real property

NY - A3851 Authorizes the city of Lockport to add unpaid housing code violation penalties, costs and fines to such city's annual tax levy

NY - A3939 Authorizes the Sunrise Day Camps Association, Inc. to receive retroactive real property tax exempt status

NY - A3987 Provides alternative real property tax exemptions for active duty members of the armed forces

NY - A4021 Relates to authorizing the assessor of the city of Long Beach to accept from New Beth El, Inc. an application for exemption from real property taxes

NY - A4042 Provides that in proceedings to review real property assessments in N.Y. city assessing method, capitalization rate, etc. must be disclosed

NY - A4135 Relates to subjecting certain state lands in Orange county to real property taxation

NY - S3996 Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland

NY - S3992 Extends the limitations on the shift between classes of taxable property in the town of Orangetown, county of Rockland

NY - A4217 Provides that state lands within the Eastport-South Manor Central School District are subject to taxation for school purposes

NY - A4293 Relates to the time period which an application for refund can be made when the refund is based on a clerical error or unlawful entry

NY - A4412 Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties

NY - A4397 Provides tax abatement related to the removal of leaded paint

NY - A4534 Relates to not-for-profit lease of real property

NY - A4519 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

NY - A4612 Prohibits the assessment of fees for real property taxes owed on real property owned by small businesses and small landlords during the COVID-19 state disaster emergency

NY - A4608 Authorizes the Copiague Fire District to file an application for exemption from real property taxes

NY - A4653 Prohibits the assessment of fees for real property taxes owed on real property owned by small landlords during the COVID-19 state disaster emergency

NY - A4650 Relates to requiring certain disclosures by attorneys performing services in connection with a real property tax grievance procedure

NY - A4644 Relates to an extension for payment of real property taxes by certain landlords

NY - A4694 Provides additional tax exemptions for two qualified veterans living in the same household

NY - A4684 Requires entities receiving a certain tax exemption to employ New York state residents during the course of a project

NY - A4732 Provides for payment of state aid on account of state lands in the counties of Cayuga, Seneca and Wayne comprising the northern Montezuma wildlife management area

NY - A4750 Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland

NY - A4817 Relates to authorizing the Family and Children's Association to receive retroactive real property tax exempt status

NY - A4811 Authorizes the commissioner of taxation and finance to study feasibility of reducing the number of assessing units and equalization rates

NY - A4844 Includes distributions to an employer sponsored retirement plan in the definition of "income" for determining eligibility in the school tax relief program (STAR)

NY - A4838 Provides that the assessed valuation of real property used for residential rental purposes may be determined using the actual net income

NY - A4903 Relates to postponing the New York city 2020 tax lien sale until one year after the COVID-19 state of emergency has been lifted

NY - A4923 Relates to privately owned water-works corporations

NY - A4981 Extends the deadline for paying property taxes without interest or penalty in counties where a state disaster emergency was declared

NY - A5066 Exempts costs associated with revaluations or reassessments from the tax levy limit on real property

NY - A5113 Authorizes Ronald Epstein to file a late application for an enhanced STAR real property tax exemption

NY - A5150 Relates to exempting heat and power generating equipment from taxation

NY - A5271 Relates to the enforcement of taxes in certain school districts

NY - A5225 Requires the establishment of a commercial assessment ratio for certain counties

NY - A5219 Relates to state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property

NY - A5276 Authorizes fire districts to impose ad valorem levies and special assessments on otherwise tax exempt real property

NY - A5353 Relates to raising the income cap for senior citizens applying for the enhanced STAR property tax exemption

NY - A5314 Authorizes municipalities to place a moratorium on tax foreclosures and tax lien sales

NY - A5306 Provides a real property tax exemption to agricultural lands that are used for certain purposes

NY - A5374 Suspends state support for the local enforcement of past-due property taxes until after the end of the COVID-19 state disaster emergency

NY - A5430 Authorizes the assessor of the town of Islip, county of Suffolk, to accept from the Community Services Support Corporation, an application for exemption from real property taxes

NY - A5461 Authorizes the Flanders, Riverside and Northampton Community Association, Inc. to file an application for exemption from real property taxes

NY - A5559 Exempts certain low income housing accommodations from local real property taxation

NY - A5663 Relates to providing a tax exemption for volunteer firefighters and volunteer ambulance workers

NY - A5649 Relates to the limit upon real property tax levies by local governments

NY - A5671 Relates to authorizing the imposition of service charges upon certain real property

NY - A5622 Sets forth the manner by which an owner of real property in the town of Southampton which is bisected by a school district boundary shall pay school taxes

NY - A5604 Relates to exemption from taxation of alterations and improvements to multiple dwellings

NY - A5592 Authorizes municipal corporations to grant partial exemption on real property owned by persons totally and permanently disabled

NY - A5744 Establishes the New York city tax reform study commission to provide the governor and legislature with a blueprint of reforms to the real property taxation system in the city of New York

NY - A5736 Imposes an additional tax surcharge on certain non-primary residence class one and class two properties in N.Y. city

NY - A5715 Authorizes the abatement of municipal and school real property taxes in certain cases of catastrophic loss and establishes procedures therefor

NY - A5806 Provides that where a senior citizen purchases real property after the taxable status date, such person shall be eligible for the enhanced STAR exemption

NY - A5948 Relates to a minority and women-owned business enterprise participation goal requirement in order to receive exemption of new multiple dwellings from local taxation

NY - A5930 Relates to taxation of state owned land

NY - A6050 Relates to reductions of payments in lieu of taxes