New York 2025-2026 Regular Session

New York Senate Bill S08280

Introduced
5/29/25  
Refer
5/29/25  

Caption

Relates to a rebate against real property taxes for certain owners of real property in the city of New York for the fiscal year commencing July 1, 2024.

Impact

If enacted, S08280 will modify existing tax regulations and introduce a streamlined process for owners to apply for rebates. The bill mandates that applications for rebates be filed electronically, with specific deadlines imposed by local law. Additionally, it stipulates that only one application can be submitted for each eligible property to prevent multiple claims for rebates. It also clarifies the restrictions for property owners with outstanding tax liabilities, ensuring that any granted rebate may be applied to settle those debts.

Summary

Bill S08280 aims to amend the real property tax law specifically for properties in New York City with a population of one million or more. The primary focus of the bill is to provide a rebate against real property taxes to certain owners who qualify based on their gross income. Eligible owners must have a gross income of $500,000 or less in the previous tax year. The rebate is established for fiscal years commencing on July 1, 2024, and continuing to the following fiscal year, intending to alleviate the financial burden on qualifying homeowners.

Contention

Notable points of contention surrounding the bill include the electronic filing requirement, which could disadvantage those without access to digital resources. Furthermore, debates may emerge regarding the appropriateness of the $500,000 income threshold, as some may argue it is still too high for many struggling households in New York City. There are also concerns about the administrative burden that the local governments may face under the new filing requirements and the implications this has on property owners who may need to demonstrate primary residence ownership for rebate eligibility.

Companion Bills

NY A08806

Same As Relates to a rebate against real property taxes for certain owners of real property in the city of New York for the fiscal year commencing July 1, 2024.

Previously Filed As

NY A08806

Relates to a rebate against real property taxes for certain owners of real property in the city of New York for the fiscal year commencing July 1, 2024.

NY S09820

Authorizes the city of Oleans assessor to accept an application for a real property tax exemption from OWH Properties, Inc. (Operation Warm Hearts) for all of the 2025-2026 school taxes and all of the 2025 general taxes.

NY A10933

Authorizes the city of Oleans assessor to accept an application for a real property tax exemption from OWH Properties, Inc. (Operation Warm Hearts) for all of the 2025-2026 school taxes and all of the 2025 general taxes.

NY A08028

Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousand twenty-seven.

NY S07685

Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousand twenty-seven.

NY A11234

Relates to the determination of adjusted base proportions in special assessing units which are cities for fiscal year 2027.

NY A10265

Provides that for each fiscal year commencing on or after July 1, 2025, the city of New York shall provide an excess differential offset to each person who was employed by the board of education as a paraprofessional for all or part of such year.

NY S08129

Provides that for each fiscal year commencing on or after July 1, 2025, the city of New York shall provide an excess differential offset to each person who was employed by the board of education as a paraprofessional for all or part of such year.

NY S10143

Provides that for each fiscal year commencing on or after July 1, 2025, the city of New York shall provide an excess differential offset to each person who was employed by the board of education as a paraprofessional for all or part of such year.

NY S07980

Relates to the determination of adjusted base proportions in special assessing units which are cities for fiscal year 2026.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

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

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.