New York 2025-2026 Regular Session

New York Assembly Bill A03852

Introduced
1/30/25  
Refer
1/30/25  

Caption

Increases the cap on the real property tax exemption of capital improvements to residential buildings.

Summary

Bill A03852 seeks to amend the real property tax law in New York by increasing the cap on the exemption for capital improvements made to residential buildings. The proposed legislation raises the exemption limit from eighty thousand dollars to one hundred sixty-eight thousand dollars for most assessing units, while allowing a higher cap of seven hundred fifty thousand dollars in special assessing units that are not cities. This change aims to incentivize property owners to invest in improvements and renovations, thereby enhancing the quality of residential properties across the state.

Impact

If enacted, this bill would significantly alter the financial landscape for property owners undertaking capital improvements. By increasing the exemption cap, property owners could benefit from reduced tax liabilities on the increased market value of their properties due to renovations. This could lead to a boost in local economies as property owners may be more inclined to invest in their homes, potentially increasing property values and enhancing community aesthetics.

Sentiment

The sentiment surrounding Bill A03852 appears to be generally positive, as discussions indicate a recognition of the need to support property owners in making improvements. However, there may be concerns regarding the fiscal implications for local governments that rely on property tax revenues, which could lead to debates in future committee discussions and voting sessions.

Contention

Notable points of contention may arise from local government representatives who are concerned about the potential loss of tax revenue due to the increased exemption limits. Some stakeholders may argue that while the bill encourages property improvements, it could place a financial burden on municipalities that depend on stable property tax income to fund essential services. Balancing the interests of property owners with those of local governments will likely be a key issue as the bill progresses.

Companion Bills

No companion bills found.

Previously Filed As

NY A01289

Increases the cap on the real property tax exemption of capital improvements to residential buildings.

MO HB2923

Establishes the "Homestead Improvement Property Tax Relief Act" exempting qualifying improvements to a homestead from real property taxation

FL H1257

Property Tax Benefits for Residential Properties

ID H0897a

TAXATION – Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.

ID H0820

Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.

ID H0897

Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.

MA H3040

Relating to improvements to residential properties

MA S1969

Relating to improvements to residential properties

TX HB203

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of certain leased residential real property.

MA H3253

Relative to property tax exemptions for the increased value of a home as a result of certain alterations and improvements to the home

Similar Bills

No similar bills found.