New York 2025-2026 Regular Session

New York Senate Bill S05549

Introduced
2/24/25  
Refer
2/24/25  

Caption

Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties.

Summary

Bill S05549 seeks to amend the real property tax law in New York by prohibiting owners of vacant or unoccupied commercial storefront properties from receiving tax exemptions. Specifically, the bill stipulates that if a commercial storefront property has been vacant or unoccupied for at least two years, the owner will no longer be eligible for any exemptions under the real property tax law. The bill defines 'commercial storefront property' and outlines criteria for what constitutes 'vacant' and 'unoccupied'.

Impact

The implementation of this bill would directly impact owners of commercial storefront properties by removing tax exemptions for those properties that have not been occupied for a significant period. This change aims to encourage property owners to either lease their spaces or sell them, potentially revitalizing local economies and reducing the number of vacant storefronts in New York. The bill would necessitate amendments to the real property tax law and could influence local government revenue from property taxes.

Sentiment

The general sentiment surrounding Bill S05549 appears to be cautious but supportive among proponents who argue that it will help address the issue of vacant storefronts in urban areas. However, there may be concerns from property owners about the financial implications of losing tax exemptions, which could lead to opposition from certain stakeholders in the real estate sector.

Contention

Notable points of contention include the potential financial burden on property owners who may be struggling to fill vacancies in a challenging economic climate. Critics might argue that the bill could disproportionately affect small business owners or landlords who are unable to find tenants due to external market conditions. Supporters, on the other hand, may contend that the bill is necessary to incentivize property owners to actively manage their properties and contribute to the local economy.

Companion Bills

NY A05308

Same As Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties.

Previously Filed As

NY A01685

Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties.

NY A05308

Relates to prohibiting exemptions for owners of vacant or unoccupied storefront properties.

NY A07556

Establishes a public online registry of vacant commercial storefronts; provides information to current and prospective small business owners seeking to purchase or lease a vacant storefront for a small business location.

NY S06626

Establishes a public online registry of vacant commercial storefronts; provides information to current and prospective small business owners seeking to purchase or lease a vacant storefront for a small business location.

NY A2586

Vacant Storefront Registry Program; establishes public database of vacant commercial space for small businesses.

NY A4123

Establishes "Art in Storefronts" initiative within the "Main Street New Jersey" program.

NY S10236

Prohibits local laws from requiring certain storefront security gates or grilles comply with certain conditions; defines "storefront security gate or grille".

NY A11280

Prohibits local laws from requiring certain storefront security gates or grilles comply with certain conditions; defines "storefront security gate or grille".

NY HB1707

creating an additional property tax for certain unoccupied properties and creating a housing transfer tax exemption for certain low- and moderate-income home buyers.

NY A753

Concerns expedited process for foreclosing vacant and abandoned residential properties in uncontested actions.

Similar Bills

No similar bills found.