New York 2025-2026 Regular Session

New York Assembly Bill A10219

Introduced
2/12/26  

Caption

Directs the state board of real property tax services conduct a study on the feasibility of amending property tax revisions for senior citizens located in special districts and provide a report for such study.

Impact

The proposed bill aims to gather comprehensive data about senior citizens residing in special districts across New York, including their income levels and the number of such districts. Through this study, the board will explore feasible revisions to real property tax procedures that could help reduce the tax burden on senior homeowners. It is anticipated that these changes might lead to a more equitable tax structure tailored to the needs of senior citizens who frequently struggle with income stability.

Summary

Bill A10219 proposes that the state board of real property tax services conduct a study to evaluate potential revisions to property tax policies specifically for senior citizens living in special districts. The bill defines a senior citizen as an individual aged 65 or over or part of a family unit that includes individuals aged 65 or older, who are also considered to be on a fixed income. The goal of this legislation is to investigate how property taxes are assessed and how those assessments might be adjusted to alleviate financial burdens on this demographic.

Reporting

The state board is required to compile and submit a report detailing the findings and any recommendations for action within a two-year timeframe. Importantly, the bill stipulates that it will expire and be repealed three years post-effective date or upon submission of the report, which underscores the legislature's commitment to reviewing the outcomes of the study and implementing timely solutions.

Contention

While the bill appears to have positive intentions of helping seniors, there may be contention surrounding the study's findings and any resultant recommendations, particularly regarding funding and implications for local tax revenue. Stakeholders may debate the necessity or effectiveness of such tax revisions, especially if they argue that it could shift financial burdens onto other property owners or essential services within those districts. The prospect of adjusting property taxes for seniors may also highlight underlying state funding concerns for local services that rely on stable tax revenue.

Companion Bills

NY S10170

Same As Directs the state board of real property tax services conduct a study on the feasibility of amending property tax revisions for senior citizens located in special districts and provide a report for such study.

Previously Filed As

NY S10170

Directs the state board of real property tax services conduct a study on the feasibility of amending property tax revisions for senior citizens located in special districts and provide a report for such study.

NY HR457

Directing the Legislative Budget and Finance Committee to conduct a study and issue a report on the feasibility of eliminating property taxes for certain seniors in this Commonwealth.

NY HB4372

Taxation: specific tax; specific tax on certain property of senior citizens; provide for. Creates new act. TIE BAR WITH: HB 4379'25

NY HB2116

In tax relief in cities of the first class, further providing for supplemental senior citizen tax reduction; and, in senior citizens property tax and rent rebate assistance, providing for income calculation and further providing for property tax and rent rebate.

NY S00265

Relates to directing the state board of real property tax services to conduct a study on real property tax saturation.

NY A07647

Relates to directing the state board of real property tax services to conduct a study on real property tax saturation.

NY S2048

Relative to property taxes and senior citizens

NY S09188

Relates to school property and real property taxes; establishes the blue ribbon commission on property tax reform; relates to state assistance for local real property reassessment, state assistance to assessing units within a school district, providing a fixed real property assessed value for residential real property owned by certain persons over the age of 65 and providing state reimbursement to municipalities for lost real property tax revenue; requires the state to fund certain programs mandated for municipal corporations or school districts.

NY A09615

Includes special districts in veterans' real property tax exemptions provided that such special district exemption is adopted by the local governing body.

NY A555

"Senior Citizens Property Tax Deferral Act"; allows certain seniors to defer property tax payments.

Similar Bills

CA SB1352

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CA AB245

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CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.