New York 2025-2026 Regular Session

New York Senate Bill S05547

Introduced
2/24/25  
Refer
2/24/25  

Caption

Extends the effectiveness of certain provisions dealing with tax exemptions for rent regulated properties occupied by senior citizens and persons with disabilities.

Summary

Bill S05547 seeks to amend existing laws regarding property tax exemptions and abatements for rent-regulated and rent-controlled properties occupied by senior citizens and individuals with disabilities. Specifically, it extends the expiration date of certain provisions related to these tax benefits from June 30, 2026, to June 30, 2028. This extension aims to provide continued financial relief to vulnerable populations who may be facing economic challenges due to rising living costs.

Impact

The bill will directly affect the real property tax law in New York by prolonging the tax relief measures for senior citizens and persons with disabilities. By extending the effectiveness of these provisions, the bill ensures that eligible individuals can continue to benefit from reduced property taxes, thereby supporting their financial stability and housing security. This change may also influence local government revenue from property taxes, as exemptions will remain in place for an additional two years.

Sentiment

The general sentiment surrounding Bill S05547 appears to be supportive, as it addresses the needs of senior citizens and persons with disabilities, who often require assistance in managing housing costs. However, there may be concerns regarding the long-term implications of extending these exemptions on local tax revenues, which could lead to discussions about funding for other essential services.

Contention

Notable points of contention may arise from local government officials who are concerned about the potential loss of tax revenue due to the extended exemptions. Additionally, there may be debates among legislators about the balance between providing necessary support for vulnerable populations and ensuring adequate funding for public services that benefit the broader community.

Companion Bills

NY A05598

Same As Extends the effectiveness of certain provisions dealing with tax exemptions for rent regulated properties occupied by senior citizens and persons with disabilities.

Previously Filed As

NY A05598

Extends the effectiveness of certain provisions dealing with tax exemptions for rent regulated properties occupied by senior citizens and persons with disabilities.

NY S05280

Relates to providing language access services to individuals relating to the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens or persons with disabilities and senior citizen and disabled homeowners.

NY S00707

Relates to pension income and tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A01079

Relates to pension income and tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A02082

Relates to pension income and tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY S06473

Relates to pension income and tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY S00705

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A00827

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A01946

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY S06472

Relates to the definition of income for tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

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