New York 2025-2026 Regular Session

New York Senate Bill S09959

Introduced
4/17/26  
Refer
4/17/26  

Caption

Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

Impact

If enacted, S09959 will amend existing real property tax laws to create a structured tax abatement program. Building owners who adhere to the compliance deadlines for repairs and the removal of scaffolding can expect to reduce their tax liabilities significantly. The legislation proposes a graduated tax abatement percentage based on how quickly repairs are completed, fostering an incentive for prompt action. This could significantly influence property maintenance practices in urban areas, ultimately promoting better compliance with safety regulations while also enhancing the aesthetic environment of the city.

Summary

Bill S09959, known as the 'RESTORE Act', is aimed at providing tax abatements for building owners in large cities, specifically those with populations over one million, who complete necessary exterior repairs within specified time frames. This legislative move comes in response to ongoing concerns about public safety and the visual clutter caused by prolonged scaffolding and sidewalk sheds, which are commonly required for such repair work. The bill seeks to alleviate some of the financial burdens associated with compliance to building safety regulations, thereby encouraging timely completion of repairs that might otherwise be delayed due to cost constraints.

Contention

Concerns may arise regarding the enforcement of timelines and the equitable application of the tax abatement. Potential opposition could be based on apprehensions that the bill might favor larger property owners while neglecting the realities faced by smaller landlords or residential unit owners. Discussions might also highlight the risks of hastened repairs that could compromise quality and safety in an effort to meet the abatement criteria. As discussions unfold, stakeholders may evaluate the balance between providing incentives for timely repairs and ensuring the integrity of construction standards to protect public safety.

Companion Bills

NY A06992

Same As Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

Previously Filed As

NY S06211

Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

NY A06992

Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

NY S09692

Creates a private right of action by a tenant against a landlord in a city having a population of one million or more persons over sidewalk sheds.

NY A09189

Enacts the "upstate energy choice act"; limits the prohibition on the installation of fossil-fuel equipment and building systems in new construction to buildings located in a city with a population of one million or more; limits the requirement of establishing decarbonization action plans for state-owned facilities to facilities located in a city with a population of one million or more.

NY S09823

Enables any city having a population of one million or more to impose and collect taxes on vacant ground floor commercial premises.

NY A08380

Requires the inspection of non-fireproof buildings in a city having a population of one million or more every three years; requires compliance with the New York city housing maintenance code and the New York city construction codes; requires those dwellings not in compliance with such code at the time of inspection to make repairs or improvements necessary to comply with such standards within six months of such inspection, or a lien shall be placed upon the dwelling.

NY S06600

Requires the inspection of non-fireproof buildings in a city having a population of one million or more every three years; requires compliance with the New York city housing maintenance code and the New York city construction codes; requires those dwellings not in compliance with such code at the time of inspection to make repairs or improvements necessary to comply with such standards within six months of such inspection, or a lien shall be placed upon the dwelling.

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 A08846

Prohibits the sale of tax liens by a tax district in a city with a population of one million or more.

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.

Similar Bills

No similar bills found.