New York 2025-2026 Regular Session

New York Senate Bill S04488

Introduced
2/5/25  
Refer
2/5/25  

Caption

Exempts first-time homebuyers from the mortgage recording tax.

Summary

Bill S04488 proposes an amendment to the New York tax law that would exempt first-time homebuyers from the mortgage recording tax. This exemption is defined for individuals who have not owned a primary residential property and are not married to someone who has owned such a property in the three years preceding their purchase. The bill aims to alleviate some of the financial burdens faced by new homeowners, making it easier for them to enter the housing market.

Impact

If enacted, this bill would significantly impact first-time homebuyers in New York by reducing the upfront costs associated with purchasing a home. The mortgage recording tax is a substantial expense, and its exemption could encourage more individuals to buy homes, potentially stimulating the housing market. This change would also necessitate an amendment to existing tax regulations to implement the exemption effectively.

Sentiment

The sentiment surrounding Bill S04488 appears to be generally positive, as it addresses a critical issue for many potential homeowners. Discussions suggest that there is support for measures that promote homeownership, particularly among first-time buyers. However, there may be concerns regarding the potential loss of tax revenue for the state, which could lead to debates about funding for public services.

Contention

Notable points of contention may arise from concerns about the financial implications of the tax exemption on state revenue. Some lawmakers may argue that while the bill supports first-time homebuyers, it could negatively affect funding for essential services that rely on tax revenues. Additionally, there may be differing opinions on the definition of 'first-time homebuyer' and whether it adequately addresses the needs of all potential homeowners.

Companion Bills

NY A05350

Same As Exempts first-time homebuyers from the mortgage recording tax.

Previously Filed As

NY A05350

Exempts first-time homebuyers from the mortgage recording tax.

NY A05487

Exempts from the mortgage recording tax mortgages executed by a veteran first time homebuyer.

NY S05620

Exempts from the mortgage recording tax mortgages executed by a veteran first time homebuyer.

NY S08675

Establishes the CareForce first-time homebuyers program under which certain first-time homebuyers may receive below-market mortgage financing and forgivable down payment assistance.

NY A10449

Establishes the CareForce first-time homebuyers program under which certain first-time homebuyers may receive below-market mortgage financing and forgivable down payment assistance.

US SB2719

LIFT Homebuyers Act of 2025 Low-Income First-Time Homebuyers Act of 2025

US HB7753

First Look for First-time Homebuyers Act of 2026

SC H4708

First-time homebuyers credit

CT HB05284

An Act Concerning Property Tax Abatement For Certain First-time Homebuyers.

CT HB06888

An Act Concerning Real Property Tax Abatements For Certain First-time Homebuyers.

Similar Bills

No similar bills found.