New York 2025-2026 Regular Session

New York Senate Bill S06470

Introduced
3/14/25  
Refer
3/14/25  

Caption

Relates to redetermination based on increases in income for a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

Summary

Bill S06470 aims to amend the real property tax law to allow for the redetermination of tax abatement amounts for rent-controlled and rent-regulated properties occupied by senior citizens or persons with disabilities. Specifically, it permits heads of households to apply for a redetermination of their tax abatement if there is a permanent increase or decrease in their combined household income exceeding twenty percent since their last application. The bill seeks to ensure that the adjusted rent reflects the income changes while maintaining certain minimum thresholds for rent adjustments.

Impact

If enacted, this bill would modify existing tax abatement processes, potentially providing financial relief to senior citizens and persons with disabilities by allowing them to adjust their tax abatement based on significant income changes. It would affect the real property tax law, particularly the provisions related to tax abatements for vulnerable populations, thereby impacting local government revenues and the financial obligations of affected households.

Sentiment

The general sentiment around Bill S06470 appears to be supportive, particularly among advocates for senior citizens and persons with disabilities who may benefit from the proposed changes. However, there may be concerns regarding the implications for local tax revenues and the administrative burden of processing redeterminations.

Contention

Notable points of contention may arise from local government officials who are concerned about the financial impact on tax revenues due to increased tax abatement claims. Additionally, there may be differing opinions on the thresholds for income changes that warrant a redetermination, with some stakeholders advocating for more leniency while others may prefer stricter criteria to maintain fiscal responsibility.

Companion Bills

NY A01901

Same As Relates to redetermination based on increases in income for a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

Previously Filed As

NY S00706

Relates to redetermination based on increases in income for a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A00724

Relates to redetermination based on increases in income for a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

NY A01901

Relates to redetermination based on increases in income for a tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities.

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.

Similar Bills

No similar bills found.