New York 2025-2026 Regular Session

New York Senate Bill S04442

Introduced
2/5/25  
Refer
2/5/25  

Caption

Relates to the taxation of property owned by a cooperative corporation in the towns of Bolton, Horicon, Thurman, Queensbury, Lake George, and Warrensburg.

Summary

Bill S04442 proposes amendments to the real property tax law and the real property law concerning the taxation of properties owned by cooperative corporations and condominiums in specific towns within Warren County, New York. The bill exempts these properties from certain tax provisions if local laws are adopted prior to the taxable status date of the assessment roll. The exemption applies only to properties that have not been previously subject to these tax provisions and are not participating in affordable housing programs or agreements.

Impact

If enacted, this bill will alter the taxation framework for cooperative corporations and condominiums in the specified towns, potentially reducing their tax liabilities. This change could encourage local governments to adopt laws that provide these exemptions, thereby impacting local revenue streams and the financial landscape for property owners in the affected areas.

Sentiment

The sentiment around Bill S04442 appears to be neutral, as there have been no recorded votes or significant committee discussions available to gauge public or legislative opinion. The lack of contention in discussions suggests that the bill may be seen as a straightforward adjustment to existing tax law.

Contention

There are no notable points of contention reported in the discussions or voting history related to Bill S04442. The bill's specific focus on certain towns and the conditions for exemption may limit opposition, but the absence of detailed discussions leaves room for potential concerns that have not been publicly addressed.

Companion Bills

NY A03124

Same As Relates to the taxation of property owned by a cooperative corporation in the towns of Bolton, Horicon, Thurman, Queensbury, Lake George, and Warrensburg.

Previously Filed As

NY A03124

Relates to the taxation of property owned by a cooperative corporation in the towns of Bolton, Horicon, Thurman, Queensbury, Lake George, and Warrensburg.

NY A01292

Relates to the taxation of property owned by a cooperative corporation.

NY S04065

Relates to the taxation of property owned by a cooperative corporation.

NY A03812

Relates to the taxation of property owned by a cooperative corporation.

NY S05460

Relates to the taxation of property owned by a cooperative corporation.

NY SB927

Corporations and Associations - Cooperative Limited Equity Housing Corporations - Establishment

NY HB4650

Relating to the exemption from ad valorem taxation of property owned by a community land trust or housing finance corporation.

NY HB85

Corporations and Associations - Cooperative Limited Equity Housing Corporations - Establishment

NY HB0085

Corporations and Associations - Cooperative Limited Equity Housing Corporations - Establishment

NY SB511

Corporations and Associations - Cooperative Limited Equity Housing Corporations - Establishment

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