New York 2025-2026 Regular Session

New York Assembly Bill A06992

Introduced
3/18/25  
Refer
3/18/25  

Caption

Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

Summary

Bill A06992, known as the 'RESTORE Act', aims to amend the real property tax law to provide tax abatements for building owners in cities with populations exceeding one million who complete required facade repairs. The legislation is designed to alleviate the financial burden on these owners while promoting timely compliance with safety regulations established under local law. By incentivizing prompt repairs, the bill seeks to reduce the prevalence of scaffolding and sidewalk sheds that can obstruct public spaces and pose safety concerns.

Impact

If enacted, this bill will introduce a structured tax abatement program for eligible building owners who complete facade repairs within specified timeframes. The program will establish a graduated scale of tax abatement percentages based on the duration taken to complete repairs and remove scaffolding. Additionally, penalties will be imposed on owners who fail to meet these timelines, thereby encouraging compliance and enhancing the safety and aesthetic of urban environments.

Sentiment

The sentiment surrounding Bill A06992 appears to be generally supportive, as it addresses both public safety and the financial challenges faced by building owners. However, the effectiveness of the proposed tax abatement and penalty structure may be a point of discussion among stakeholders, particularly regarding its potential impact on compliance rates and the administrative burden on city departments.

Contention

Notable points of contention may arise from the penalty provisions outlined in the bill, particularly among building owners who may argue that factors beyond their control can delay repairs. Additionally, there may be concerns regarding the administrative capacity of city departments to manage the implementation and oversight of the new tax abatement program and penalty disputes.

Companion Bills

NY S06211

Same As Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

NY S09959

Same As Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

Previously Filed As

NY S09959

Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

NY S06211

Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

NY S10501

Directs the state fire prevention and building code council to develop standards permitting single stairway residential buildings up to six stories or seventy-five feet in height in a city having a population of one million or more.

NY S09692

Creates a private right of action by a tenant against a landlord in a city having a population of one million or more persons over sidewalk sheds.

NY S07685

Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousand twenty-seven.

NY A09189

Enacts the "upstate energy choice act"; limits the prohibition on the installation of fossil-fuel equipment and building systems in new construction to buildings located in a city with a population of one million or more; limits the requirement of establishing decarbonization action plans for state-owned facilities to facilities located in a city with a population of one million or more.

NY A08028

Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousand twenty-seven.

NY S09823

Enables any city having a population of one million or more to impose and collect taxes on vacant ground floor commercial premises.

NY A08846

Prohibits the sale of tax liens by a tax district in a city with a population of one million or more.

NY A11378

Extends certain deadlines for purposes of the green roof tax abatement for certain properties in a city of one million or more persons

Similar Bills

TX SB2039

Relating to the applicability of certain pedestrian laws to certain sidewalk users.

TX HB4706

Relating to the applicability of certain pedestrian laws to certain sidewalk users.

CA SB635

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TX SB1013

Relating to the right-of-way of pedestrians and other sidewalk users.