New York 2025-2026 Regular Session

New York Assembly Bill A03698

Introduced
1/30/25  
Refer
1/30/25  
Report Pass
4/2/25  
Refer
4/2/25  
Report Pass
6/4/25  
Refer
6/4/25  
Report Pass
6/6/25  
Engrossed
6/6/25  
Refer
6/6/25  
Engrossed
6/11/25  
Enrolled
12/1/25  
Chaptered
12/5/25  

Caption

Authorizes localities to provide for an additional real property tax exemption for senior citizens who meet the income eligibility limits and other criteria to the extent of sixty-five percent of the assessed valuation of such real property.

Summary

Bill A03698 amends the real property tax law to allow local governments in New York to provide an additional real property tax exemption for senior citizens who meet specified income eligibility criteria. The bill establishes new income categories and corresponding exemption percentages that localities can adopt, allowing for exemptions of up to 65% of the assessed valuation of the property for qualifying seniors. This change aims to alleviate the financial burden of property taxes on senior citizens with limited incomes.

Impact

The bill will impact local property tax laws by enabling municipalities to create more nuanced tax exemption categories for senior citizens. This could lead to increased financial relief for low-income seniors, potentially affecting local government revenue from property taxes. The implementation of this bill may require local governments to adjust their tax assessment processes and could result in varying levels of tax relief across different municipalities, depending on local adoption of the new exemption provisions.

Sentiment

The sentiment around Bill A03698 appears to be overwhelmingly positive, as evidenced by the unanimous votes in favor during committee discussions and on the assembly and senate floors. The bill has garnered bipartisan support, indicating a shared recognition of the need for enhanced support for senior citizens facing property tax burdens.

Contention

While there has been broad support for the bill, some concerns may arise regarding the potential financial impact on local governments and their ability to maintain revenue levels while offering increased exemptions. However, specific points of contention have not been highlighted in the available discussions or voting records, suggesting a consensus on the bill's intent and provisions.

Companion Bills

NY S05175

Same As Authorizes localities to provide for an additional real property tax exemption for senior citizens who meet the income eligibility limits and other criteria to the extent of sixty-five percent of the assessed valuation of such real property.

Previously Filed As

NY S05175

Authorizes localities to provide for an additional real property tax exemption for senior citizens who meet the income eligibility limits and other criteria to the extent of sixty-five percent of the assessed valuation of such real property.

NY A11597

Relates to additional real property tax exemptions for certain senior citizens

NY HB2859

Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption

NY HB988

Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption

NY A2867

Extends eligibility for property tax benefits to veterans, 100 percent service-disabled veterans, and senior citizens and persons with disabilities who pay payments in lieu of property taxes.

NY HB1179

Providing a property tax valuation freeze for senior citizens and disabled veterans.

NY S950

Increases amount of, and income limit for eligibility to receive, senior citizens' and disabled persons' property tax deduction.

NY A10562

Establishes a real property tax exemption of up to fifty percent of the assessed valuation of such real property for surviving spouses of state and county correction officers who died in the line of duty and such property constitutes the primary resident of such surviving spouse.

NY SB393

Authorizing senior citizens to claim an exemption from tax increases as to certain real property; and providing for termination of the exemption.

NY A3555

Increases annual income limitation for senior and disabled citizens' eligibility for $250 property tax deduction and bases future annual income limitations on annual CPI changes.

Similar Bills

No similar bills found.