New York 2025-2026 Regular Session

New York Assembly Bill A10999

Introduced
4/15/26  

Caption

Enacts the "teardown tax act"; establishes a dwelling unit removal surcharge on the conversion of multiple dwelling units into single-family dwellings in the city of New York.

Impact

The passage of A10999 could have significant implications for housing regulations in New York City. It is designed to compel developers and homeowners to think twice before dismantling existing housing units, as doing so would incur substantial costs. Proponents argue that this measure could help curb the trend of demolishing affordable housing under the guise of new developments, thereby preserving the character of neighborhoods and preventing displacement. However, this may also lead to complications for property owners wishing to renovate or redevelop properties, potentially resulting in longer timelines and increased expenses associated with housing changes.

Summary

Bill A10999, known as the 'Teardown Tax Act', aims to impose a surcharge on the removal of dwelling units from the residential housing market in New York City. Specifically, it establishes a $10,000 surcharge for each dwelling unit that is demolished or altered, resulting in its removal from the market. This legislation is introduced with the intention of addressing the housing crisis by discouraging the demolition of residential units, thereby aiming to preserve the existing housing stock. By imposing financial penalties on property owners looking to alter or demolish these units, the bill seeks to maintain affordability and availability of housing in a market that is often susceptible to rapid changes and gentrification.

Contention

As with many legislative initiatives, A10999 is likely to face contention regarding its applicability and enforcement. Critics may argue that the surcharge is onerous and could dissuade essential renovations that improve living conditions without leading to the loss of units. Additionally, there might be concerns about how the revenue generated from this surcharge is utilized, as the bill stipulates that it would be directed towards the Landmarks Preservation Commission to fund historic preservation grants. Detractors might emphasize the need for a balanced approach, advocating that while housing preservation is crucial, the bill should not stifle necessary improvements and developments that enhance neighborhood safety and attractiveness.

Companion Bills

NY S09867

Same As Enacts the "teardown tax act"; establishes a dwelling unit removal surcharge on the conversion of multiple dwelling units into single-family dwellings in the city of New York.

Previously Filed As

NY S09867

Enacts the "teardown tax act"; establishes a dwelling unit removal surcharge on the conversion of multiple dwelling units into single-family dwellings in the city of New York.

NY A11136

Creates shared housing rooming units in new class A multiple dwellings or buildings converted to class A multiple dwellings; creates new regulations in the New York city building codes.

NY S10123

Prohibits the issuance of a permit for the construction of a new multiple dwelling unless the multiple dwelling contains the minimum number of dwelling units required for the lot; defines minimum number of units required.

NY H1035

Building Permits for Single-family Dwellings

NY S2208

Requires owners of multiple dwellings with at least nine units to provide certain maintenance services; permits municipalities to require owners of multiple dwellings with six to eight units to provide these services.

NY S0116

Multi Family Dwellings

NY SB543

Accessory dwelling units and junior accessory dwelling units.

NY H5535

Multi- family dwellings

NY H248

Live/Work Exemption for One-Family Dwellings

NY H1493

Allowing movable tiny houses as permanent residential dwellings and accessory dwelling units

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