New York Assembly Bill A01204

New York 2025-2026 Regular Session

• Introduced: 1/9/25
• Refer: 1/9/25
• Refer: 1/7/26
• Report Pass: 5/5/26
• Refer: 5/5/26

Caption

Requires any contract or retainer agreement between a property owner and an attorney for legal services related to the filing and appearance before a board of assessment review regarding complaints in relation to assessments shall include a written disclosure that such complaints in relation to assessments can be completed without the assistance of an attorney.

Summary

A01204 would amend New York’s real property tax law to require a specific disclosure in attorney contracts or retainer agreements for services related to small claims assessment review and other property tax grievance proceedings. The disclosure must clearly state, in large print, that property tax complaints and assessment review filings can be completed without an attorney’s assistance. The bill also requires the agreement to direct property owners to online resources for the small claims assessment review process, including forms and assistance available on the New York courts website and the website of the relevant municipality. It makes special provision for Nassau County and New York City by requiring references to the Assessment Review Commission and the New York City Tax Commission, respectively. The bill would take effect immediately upon enactment.

Impact

The bill would add a new section 524-a to the real property tax law, creating a consumer disclosure requirement for attorneys who handle property tax assessment grievance matters. It would not change the underlying assessment review process itself, but it would regulate how legal services are marketed and contracted for in this area by requiring notice that attorney assistance is optional. Property owners seeking assessment reductions, and attorneys offering these services, would be directly affected.

Sentiment

The available voting history suggests the bill has been received favorably in committee, with the Assembly Real Property Taxation Committee voting 9-0 to refer it to Ways and Means. That unanimous committee action indicates broad support for the bill’s consumer-information purpose. No committee transcript is available, so there is no recorded debate reflecting opposition or detailed concerns.

Contention

The main point of contention, to the extent one can be inferred from the bill text, is whether attorneys should be required to disclose that property tax grievance complaints can be filed without legal representation. Supporters would likely view the measure as improving transparency and helping property owners avoid unnecessary legal fees, while potential critics may see it as a restriction on attorney-client contracting or as singling out one category of legal services for special disclosure rules. The bill also creates administrative specificity by requiring different website references for municipalities, Nassau County, and New York City, which could raise implementation questions.