New York 2025-2026 Regular Session

New York Assembly Bill A05308

Introduced
2/13/25  
Refer
2/13/25  

Caption

Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties.

Summary

Bill A05308 seeks to amend the real property tax law in New York by prohibiting property tax exemptions for owners of commercial storefront properties that have been vacant or unoccupied for a period of two years or more. The bill defines 'commercial storefront property' as non-residential properties primarily used for the buying, selling, or providing of goods or services, located on the ground floor or street level. The terms 'vacant' and 'unoccupied' are also clearly defined within the bill to establish criteria for eligibility for tax exemptions.

Impact

If enacted, this bill would significantly alter the landscape of property taxation for commercial storefront owners in New York. By disallowing tax exemptions for properties that remain unoccupied for extended periods, it aims to incentivize property owners to either lease their spaces or take steps to revitalize them. This could lead to increased occupancy rates in commercial areas, potentially boosting local economies and reducing blight in urban settings.

Sentiment

The sentiment surrounding Bill A05308 appears to be mixed, with proponents arguing that it will encourage property owners to actively manage their properties and contribute to the local economy. Critics, however, express concern that this could disproportionately affect small business owners who may struggle to find tenants in a challenging economic climate. The lack of voting history and committee discussions suggests that the bill has not yet been thoroughly debated in the legislature.

Contention

Notable points of contention include the potential impact on small business owners and the definition of what constitutes 'vacant' and 'unoccupied.' Some stakeholders argue that the two-year threshold may be too stringent, particularly in areas facing economic downturns or shifts in consumer behavior. Others are concerned about the implications for property owners who may be unable to lease their spaces due to market conditions, raising questions about fairness and economic feasibility.

Companion Bills

NY S05549

Same As Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties.

Previously Filed As

NY A01685

Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties.

NY S05549

Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties.

NY A07556

Establishes a public online registry of vacant commercial storefronts; provides information to current and prospective small business owners seeking to purchase or lease a vacant storefront for a small business location.

NY S06626

Establishes a public online registry of vacant commercial storefronts; provides information to current and prospective small business owners seeking to purchase or lease a vacant storefront for a small business location.

NY A2586

Vacant Storefront Registry Program; establishes public database of vacant commercial space for small businesses.

NY A4123

Establishes "Art in Storefronts" initiative within the "Main Street New Jersey" program.

NY A11280

Prohibits local laws from requiring certain storefront security gates or grilles comply with certain conditions; defines "storefront security gate or grille".

NY S10236

Prohibits local laws from requiring certain storefront security gates or grilles comply with certain conditions; defines "storefront security gate or grille".

NY HB1707

creating an additional property tax for certain unoccupied properties and creating a housing transfer tax exemption for certain low- and moderate-income home buyers.

NY A753

Concerns expedited process for foreclosing vacant and abandoned residential properties in uncontested actions.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.