New York 2025-2026 Regular Session

New York Assembly Bill A00342

Introduced
1/8/25  
Refer
1/8/25  

Caption

Establishes the end predatory home flipping act; imposes a tax on the transfer of certain residential properties which are sold within two years of the prior conveyance of such property; exempts certain purchases of residential properties from mortgage recording taxes; imposes a tax on the transfer of certain properties in the city of New York which are sold for one million dollars or more.

Summary

Bill A00342, known as the 'End Toxic Home Flipping Act', aims to impose a tax on the transfer of residential properties in New York City that are sold within two years of their prior conveyance. The tax rate is set at 65% of the difference between the current sales price and the previous sales price if the property is sold within one year, and 50% if sold between one and two years. The bill also outlines exemptions for certain transactions, including transfers to family members, properties sold due to financial hardship, and properties that are newly constructed or sold at minimal profit.

Impact

The bill modifies the administrative code of New York City by introducing a new tax structure aimed at curbing rapid property flipping, which is often associated with predatory practices that can destabilize neighborhoods. It establishes a framework for taxing quick turnovers of residential properties, thereby affecting real estate transactions and potentially discouraging speculative buying. The exemptions provided may alleviate some burden on genuine homeowners and those facing financial difficulties, but the overall impact will depend on enforcement and compliance.

Sentiment

The sentiment surrounding Bill A00342 appears to be mixed. Supporters argue that it will help protect vulnerable homeowners from predatory practices and stabilize housing markets, while opponents may raise concerns about the potential negative impact on property values and the real estate market. The absence of recorded votes or committee discussions makes it difficult to gauge the full extent of public and legislative sentiment.

Contention

Notable points of contention include the potential economic impact of the tax on the real estate market and whether the exemptions are sufficient to protect genuine homeowners. Critics may argue that the tax could deter investment in residential properties, while supporters emphasize the need to combat predatory flipping practices. The balance between protecting homeowners and maintaining a healthy real estate market is likely to be a key debate point.

Companion Bills

NY S00574

Same As Establishes the end predatory home flipping act; imposes a tax on the transfer of certain residential properties which are sold within two years of the prior conveyance of such property; exempts certain purchases of residential properties from mortgage recording taxes; imposes a tax on the transfer of certain properties in the city of New York which are sold for one million dollars or more.

Previously Filed As

NY S00574

Establishes the end predatory home flipping act; imposes a tax on the transfer of certain residential properties which are sold within two years of the prior conveyance of such property; exempts certain purchases of residential properties from mortgage recording taxes; imposes a tax on the transfer of certain properties in the city of New York which are sold for one million dollars or more.

NY S01569

Establishes the end toxic home flipping act; imposes a tax on the transfer of certain residential properties which are sold within two years of the prior conveyance of such property; exempts certain purchases of residential properties from mortgage recording taxes; imposes a tax on the transfer of certain properties in the city of New York which are sold for one million dollars or more.

NY A01023

Establishes the end toxic home flipping act; imposes a tax on the transfer of certain residential properties which are sold within two years of the prior conveyance of such property; exempts certain purchases of residential properties from mortgage recording taxes; imposes a tax on the transfer of certain properties in the city of New York which are sold for one million dollars or more.

NY S1516

"End Hedge Fund Control of New Jersey Homes Act"; imposes tax on certain investment purchases of certain residential properties.

NY HSB271

A bill for an act establishing a partial exemption on property taxes for certain residential properties sold in disaster areas.

NY HF2341

A bill for an act establishing a partial exemption on property taxes for certain residential properties sold in disaster areas.

NY H5752

Imposes a property tax on non-owner occupied residential properties assessed worth at one million dollars ($1,000,000) and less than two million dollars ($2,000,000) and a higher tax on properties assessed at two million dollars ($2,000,000) or more.

NY A03284

Establishes a tax on certain vacant residential properties in the city of New York; provides exemptions for certain vacant properties.

NY HF565

A bill for an act establishing a partial exemption on property taxes for certain residential properties sold in disaster areas.(See HF 1013.)

NY HF1013

A bill for an act establishing a partial exemption on property taxes for certain residential properties sold in disaster areas.(Formerly HF 565.)

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.