New York 2025-2026 Regular Session

New York Assembly Bill A01901

Introduced
1/14/25  
Refer
1/14/25  

Caption

Relates to redetermination based on increases in income for a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

Summary

Bill A01901 seeks to amend the real property tax law in New York to allow for the redetermination of tax abatements based on income changes for senior citizens and persons with disabilities living in rent-controlled and rent-regulated properties. Specifically, the bill allows heads of households who hold a valid tax abatement certificate to apply for a redetermination of their tax abatement if there is a permanent increase or decrease in their household income exceeding twenty percent. The goal of the bill is to ensure that the ratio of adjusted rent to income remains consistent with the time of the last approved application for the tax abatement.

Impact

If enacted, this bill would modify existing provisions in the real property tax law, potentially affecting the financial responsibilities of local governments and the affordability of housing for vulnerable populations, specifically seniors and individuals with disabilities. It would provide a mechanism for these individuals to adjust their tax abatements in response to significant changes in their income, thereby promoting financial stability and housing security for these groups.

Sentiment

The sentiment surrounding Bill A01901 appears to be supportive, particularly among advocates for senior citizens and persons with disabilities who may benefit from the proposed changes. However, there may be concerns regarding the fiscal implications for local governments and the potential administrative burden of implementing the redetermination process.

Contention

Notable points of contention may arise from local government officials who are concerned about the financial impact of increased tax abatement claims on municipal budgets. Additionally, there may be differing opinions on the threshold for income changes that would warrant a redetermination, with some advocating for a lower threshold to provide more immediate relief to affected households.

Companion Bills

NY S06470

Same As Relates to redetermination based on increases in income for a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

Previously Filed As

NY S00706

Relates to redetermination based on increases in income for a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A00724

Relates to redetermination based on increases in income for a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY S06470

Relates to redetermination based on increases in income for a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY S00707

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

NY A01079

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

NY A02082

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

NY S06473

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

NY S00705

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A00827

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A01946

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

Similar Bills

No similar bills found.