New York 2025-2026 Regular Session

New York Assembly Bill A02082

Introduced
1/15/25  
Refer
1/15/25  

Caption

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

Summary

Bill A02082 seeks to amend the real property tax law in New York, specifically addressing the calculation of income for tax abatement purposes for senior citizens and persons with disabilities living in rent-controlled and rent-regulated properties. The bill proposes that income calculations should include various sources such as social security, retirement benefits, and public assistance, while excluding gifts, inheritances, and certain increases in benefits that do not exceed the consumer price index. This amendment aims to provide a more favorable tax situation for eligible individuals by allowing for a more comprehensive assessment of income that could lead to lower tax liabilities.

Impact

If enacted, this bill would directly affect the real property tax law, particularly the provisions related to income calculations for tax abatement. It would potentially increase the number of senior citizens and persons with disabilities who qualify for rent increase exemption orders, thereby reducing their financial burden. This change could lead to a broader interpretation of income that allows more individuals to benefit from tax relief, impacting state revenue from property taxes.

Sentiment

The sentiment surrounding Bill A02082 appears to be generally supportive, particularly among advocates for senior citizens and disability rights. Discussions emphasize the need for equitable treatment of vulnerable populations in tax matters. However, there may be concerns from fiscal conservatives regarding the potential impact on state revenue and the implications of expanding tax exemptions.

Contention

Notable points of contention may arise from differing views on the fiscal implications of the bill. Supporters argue that it provides necessary relief to low-income seniors and disabled individuals, while opponents may express concern over the potential loss of tax revenue for the state. Additionally, there may be debates regarding the fairness of including various income sources in the calculations and the potential for abuse of the exemptions.

Companion Bills

NY S06473

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

Previously Filed As

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 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.

NY S06472

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 S01819

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

NY A02122

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

NY A00230

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

Similar Bills

No similar bills found.