New York 2025-2026 Regular Session

New York Assembly Bill A07872

Introduced
4/11/25  
Refer
4/11/25  

Caption

Caps the amount of real property taxes required to be paid on primary residences by persons over sixty-five years of age.

Summary

Bill A07872 proposes to amend the real property tax law in New York by introducing a cap on property taxes for primary residences owned by individuals aged sixty-five and older. The bill establishes a new section, 467-o, which stipulates that eligible property owners will not pay property taxes beyond the amount assessed when they turned sixty-five. This exemption applies to various forms of ownership, including single-family homes, co-ops, and condos, provided the property is declared as their primary residence.

Impact

If enacted, this bill would significantly alter the financial obligations of senior homeowners in New York by providing them with a stable property tax rate that cannot increase beyond what they were assessed at age sixty-five. This could lead to increased affordability for seniors, potentially reducing the financial burden of property taxes and allowing them to remain in their homes longer. The bill also clarifies that this exemption does not interfere with other existing tax relief programs, such as the STAR exemption.

Sentiment

The sentiment surrounding Bill A07872 appears to be generally positive among supporters who advocate for financial relief for seniors. However, there may be concerns from local governments regarding the potential loss of tax revenue and the implications for funding public services, particularly education, as the bill limits school tax exemptions unless specific conditions are met.

Contention

Notable points of contention include the potential impact on local government budgets and the education system, as the bill restricts school tax exemptions unless a public hearing is held and a resolution is passed. Some legislators may argue that while the bill provides necessary relief for seniors, it could create financial strain on municipalities and school districts that rely on property tax revenue. Additionally, there may be concerns about the fairness of the exemption process and how it affects younger homeowners.

Companion Bills

No companion bills found.

Previously Filed As

NY ACR63

Freezes property taxes on primary residences of homeowners 65 years of age and over.

NY H8025

Allows the town of Tiverton to authorize, by ordinance, a real estate tax credit for seniors over the age of sixty-five (65) years.

NY A10745

Freezes the assessed value of real property owned by persons aged 65 or over, for the purposes of determining taxes owed on such property, beginning on the date all of such persons reach the age of 65, regardless of the actual assessed value of the property at the time of taxation.

NY S2557

Exempts a single-family, primary residence, owned by a taxpayer, who is at least sixty-five (65) years old, and has been a Rhode Island resident for at least forty (40) years. It also excludes multi-family and income-producing properties.

NY HCR2039

Property tax; primary residences; exemptions

NY A10154

Relates to adjusting the STAR credit depending on the age of a person from sixty-five years of age to eighty-five years of age and older.

NY HB2841

property tax; primary residences; exemptions

NY HB2215

Authorizes an income tax deduction for amounts paid towards tangible personal property taxes

NY HB859

Authorizes an income tax deduction for amounts paid towards tangible personal property taxes

NY SR11

Urging The Counties To Initiate A Freeze On Primary Residence Property Taxes For Homeowners Who Are Seventy-five Years Of Age And Older To Create A More Secure Financial Environment For The Impacted Population.

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.