New York 2025-2026 Regular Session

New York Senate Bill S06472

Introduced
3/14/25  
Refer
3/14/25  

Caption

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

Summary

Bill S06472 seeks to amend the real property tax law in New York by redefining the calculation of income for tax abatement purposes specifically for rent-controlled and rent-regulated properties occupied by senior citizens and persons with disabilities. The bill proposes that income be calculated after deducting all income and social security taxes, union dues, and court-ordered support payments, while including various forms of income such as social security benefits, retirement benefits, and net income from self-employment. This change aims to provide a more favorable tax situation for eligible individuals by potentially lowering their reported income for tax abatement calculations.

Impact

If enacted, this bill would modify the existing real property tax law, impacting how income is defined for the purposes of tax abatements for senior citizens and persons with disabilities. By allowing for a broader definition of income that includes certain deductions, the bill could lead to increased tax relief for qualifying individuals, thereby affecting local government revenue from property taxes. This could also encourage more seniors and disabled individuals to remain in their homes, as financial burdens may be alleviated.

Sentiment

The general sentiment around Bill S06472 appears to be supportive, particularly among advocates for senior citizens and disability rights. There is an understanding of the financial challenges faced by these groups, and the proposed changes are viewed as a necessary step to provide them with relief. However, there may be concerns from fiscal conservatives regarding the potential impact on local tax revenues.

Contention

Notable points of contention may arise from discussions on the fiscal implications of the bill. Some lawmakers may express concern about the long-term sustainability of tax revenue if exemptions are expanded, while advocates for seniors and disabled persons may argue that the benefits of providing financial relief outweigh potential revenue losses. The balance between supporting vulnerable populations and maintaining tax revenue could be a key debate point.

Companion Bills

NY A01946

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

Previously Filed As

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 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 S01819

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

NY A02122

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

NY A00230

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

Similar Bills

No similar bills found.