New York 2025-2026 Regular Session

New York Senate Bill S10170

Introduced
5/4/26  

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 bill could have significant implications for state laws relating to property taxation and the assistance provided to senior citizens. By mandating a study to assess the feasibility of revising tax assessment methods for seniors, S10170 encourages the state to explore and potentially implement changes aimed at reducing property tax liabilities for a vulnerable demographic. This may lead to more equitable taxation practices, providing some financial relief to seniors who often struggle to meet their tax obligations due to limited income sources.

Summary

Bill S10170 aims to instruct the state board of real property tax services to conduct a study focused on property taxation issues affecting senior citizens residing in special districts. Specifically, the bill seeks to explore potential revisions to property tax policies that can alleviate the financial burden on senior citizens who are on fixed incomes. This initiative reflects growing concerns regarding the affordability of housing and tax obligations among the elderly population, particularly in special districts defined within New York's real property tax law.

Contention

Discussion surrounding S10170 may center on the operational aspects of conducting such a study and the anticipated outcomes. Proponents of the bill likely argue that addressing the tax burdens on senior citizens is a pressing social issue that requires legislative attention. On the other hand, critics may express concerns about the effectiveness of study outcomes or the prospect of increased state regulation in property taxation, emphasizing the importance of local governance in addressing community-specific issues.

Companion Bills

NY A10219

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 A10219

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 S2022

Resolve providing for an investigation and study by a special commission relative to a senior state property tax deferral program

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 HB286

In assessments of persons and property, providing for senior citizen property tax freeze.

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.

CA SB603

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

TX HB2011

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