New York 2025-2026 Regular Session

New York Assembly Bill A10999

Introduced
4/15/26  

Caption

Enacts the "teardown tax act"

Impact

The passage of A10999 could have significant implications for housing regulations in New York City. It is designed to compel developers and homeowners to think twice before dismantling existing housing units, as doing so would incur substantial costs. Proponents argue that this measure could help curb the trend of demolishing affordable housing under the guise of new developments, thereby preserving the character of neighborhoods and preventing displacement. However, this may also lead to complications for property owners wishing to renovate or redevelop properties, potentially resulting in longer timelines and increased expenses associated with housing changes.

Summary

Bill A10999, known as the 'Teardown Tax Act', aims to impose a surcharge on the removal of dwelling units from the residential housing market in New York City. Specifically, it establishes a $10,000 surcharge for each dwelling unit that is demolished or altered, resulting in its removal from the market. This legislation is introduced with the intention of addressing the housing crisis by discouraging the demolition of residential units, thereby aiming to preserve the existing housing stock. By imposing financial penalties on property owners looking to alter or demolish these units, the bill seeks to maintain affordability and availability of housing in a market that is often susceptible to rapid changes and gentrification.

Contention

As with many legislative initiatives, A10999 is likely to face contention regarding its applicability and enforcement. Critics may argue that the surcharge is onerous and could dissuade essential renovations that improve living conditions without leading to the loss of units. Additionally, there might be concerns about how the revenue generated from this surcharge is utilized, as the bill stipulates that it would be directed towards the Landmarks Preservation Commission to fund historic preservation grants. Detractors might emphasize the need for a balanced approach, advocating that while housing preservation is crucial, the bill should not stifle necessary improvements and developments that enhance neighborhood safety and attractiveness.

Companion Bills

NY S09867

Same As Enacts the "teardown tax act"; establishes a dwelling unit removal surcharge on the conversion of multiple dwelling units into single-family dwellings in the city of New York.

Previously Filed As

NY S09867

Enacts the "teardown tax act"; establishes a dwelling unit removal surcharge on the conversion of multiple dwelling units into single-family dwellings in the city of New York.

NY A10604

Relates to enacting the "NYCHA HVAC repair act"; provides for the heating and cooling of properties including dwelling units owned by the New York city housing authority through the installation of geothermal or air source heat pumps and for the replacement of lighting on New York city housing authority property with LED bulbs.

NY S03356

Enacts the lab services accessibility act.

NY A00482

Enacts the lab services accessibility act.

NY S08612

Relates to enacting technical changes to the good cause eviction law.

NY A09370

Relates to enacting technical changes to the good cause eviction law.

NY S10217

Enacts the "accessory dwelling unit incentive act" to establish the accessory dwelling unit forgivable loan program by the division of homes and community renewal; defines terms; makes related provisions.

NY A08953

Enacts the "fair share act"; authorizes cities imposing city personal income taxes to adopt and amend local laws imposing an additional tax of two percent on the annual city taxable income of city residents, estates and trusts reporting any return in excess of one million dollars.

NY S08577

Enacts the "fair share act"; authorizes cities imposing city personal income taxes to adopt and amend local laws imposing an additional tax of two percent on the annual city taxable income of city residents, estates and trusts reporting any return in excess of one million dollars.

NY S08878

Enacts the "New York state food rescue tax credit act" in relation to providing a tax credit for certain businesses that donate food to eligible nonprofit food assistance organizations.

Similar Bills

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CA SB1168

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HI SB492

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HI SB467

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HI SB467

Relating To General Excise Tax.

HI SB492

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HI SB310

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