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New York RPT bills, 2025-2026
Every New York bill filed under RPT in the 2025-2026 session, newest action first. Status, author, and last action are public; tracking, alerts, and analysis open with Connect Plus.
12
RPT bills
1
Signed into law
11
Still moving
New York's 2025-2026 session has 12 bills filed under RPT. 1 has been signed into law, 0 vetoed, 0 failed, and 11 are still moving. By status: 10 introduced, 1 passed first house, and 1 signed into law. The most recent recorded action in this group was on May 7, 2026.
Budget & Revenue Committee (2), Asm. Carrie Woerner (1), and Asm. Chris Eachus (1) have the most bills in this group. 6 started in the Assembly and 6 in the Senate. Every bill below links to its own page with the official summary, author and coauthors, recent actions, and committee of record.
Use the bill search to combine this issue area with a keyword or an author, or move to another issue area from the list above. Status and last action come from the official record and are refreshed every day, most recently on October 23, 2026. Tracking, alerts, full action history, and plain-English analysis open with Connect Plus.
12 bills · showing the 12 with the most recent action · New York 2025–2026 Legislative Session
BillTitleStatus
S 664Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.New York · last action 2026-05-07Passed first houseS 9478Prohibits incentives for the siting or operation of commercial renewable energy systems in sensitive environmental areas.New York · last action 2026-05-07IntroducedA 10075Prohibits incentives for the siting or operation of commercial renewable energy systems in sensitive environmental areas.New York · last action 2026-03-13IntroducedA 4445Relates to tax lien foreclosure; establishes senior, disabled, and veteran homeowner real property tax assistance program; establishes installment plans for certain real property taxes.New York · last action 2026-01-07IntroducedA 4580Provides that lands held by the Cayuga Indian Nation of New York shall not be considered a qualified reservation for purposes of certain tax law and real property tax law provisions.New York · last action 2026-01-07IntroducedA 5680Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.New York · last action 2026-01-07IntroducedA 7497Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend the money to the property owner therefor, with the lender to pay the taxing jurisdiction and receive a conditional tax receipt; requires recording of tax liens; provides for foreclosure of a conditional tax receipt like a mortgage.New York · last action 2026-01-07IntroducedS 26Increases the enhanced STAR property tax deduction for tax for final assessment rolls to be completed after two thousand twenty-six; provides a total exemption from school taxes for certain persons eighty years of age and older.New York · last action 2026-01-07IntroducedS 5480Relates to tax lien foreclosure; establishes senior, disabled, and veteran homeowner real property tax assistance program; establishes installment plans for certain real property taxes.New York · last action 2026-01-07IntroducedS 8653Creates a vacant property classification for vacant and blighted properties; allows for cities with a population of one million or more to levy an additional real property tax on vacant and blighted properties with funds raised from such taxes being used to address homelessness.New York · last action 2026-01-07IntroducedA 3009Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2025-2026 state fiscal year; relates to establishing an inflation refund credit (Part A); provides for a middle-class tax cut; extends the temporary personal income tax high income surcharge (Part B); enhances the empire state child credit for three years (Part C); relates to the eligibility for the New York state low income housing tax credit program; increases the aggregate amount of the allocable tax credit (Part D); relates to tax credits for the rehabilitation of historic properties (Part E); establishes a 90-day waiting period for the purchase of residential real property by certain purchasers (Subpart A); provides for depreciation and interest deduction adjustments for properties owned by institutional investors in residential properties (Subpart B); requires the secretary of state to provide public notice of real property solicitation cease and desist zones (Subpart C)(Part F); relates to the excelsior jobs program; establishes the semiconductor research and development program; establishes tax credits for participation in such program; establishes the semiconductor manufacturing workforce training incentive program; establishes tax credits for participation in such program; repeals the employee training incentive program (Subpart A); amends provisions relating to application of the empire state jobs retention program on or after June 1, 2025 (Subpart B) (Part H); relates to film production and post-production credits; creates the Empire state independent film production credit (Part I); relates to eligibility under the newspaper and broadcast media jobs program (Part J); relates to calculation and application of the empire state digital gaming media production credit; permits carryover of unused credits (Part K); extends portions of the New York city musical and theatrical production tax credit (Part L); clarifies that the accessing of notices by a taxpayer shall not give the taxpayer the right to a hearing in the division of tax appeals (Part M); relates to tax warrants and warrant-related records (Part N); provides that where property is owned solely by a person or persons who received the STAR exemption for three consecutive years without having filed returns for the applicable income tax years, but who demonstrated their eligibility for the exemption to the commissioner of taxation and finance's satisfaction by filing statements, such person or persons shall be presumed to satisfy the applicable income-eligibility requirements each year thereafter and shall not be required to continue to file such statements in the absence of a specific request therefor from such commissioner (Part O); increases the estimated tax threshold under article nine-a of the tax law to five thousand dollars beginning January 1, 2026 (Part R); establishes a tax credit for organ donation (Part S); relates to extending the estate tax three-year gift addback rule (Part T); expands the credit for employment of persons with disabilities to the first five thousand dollars of first-year wages (Part U); provides for reporting of federal partnership adjustments for state personal income tax (Subpart A); provides for reporting of federal partnership adjustments for city personal income tax (Subpart B)(Part V); establishes a credit against the tax on personal income of certain residents of a city having a population of one million or more inhabitants beginning in the 2025 tax year (Part W); extends the clean heating fuel tax credit for three years (Part Y); extends the alternative fuels and electric vehicle recharging property credit for three years (Part Z); extends the sales tax exemption for vending machine transactions (Part AA); extends the workers with disabilities tax credit (Part BB); extends the hire a vet tax credit until 2029 (Part CC); extends the musical and theatrical production credit (Part DD); relates to extending the financial institution data match system for state tax collection purposes (Part EE); simplifies the parimutuel tax rate system; repeals provisions relating thereto (Subpart A); relates to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers; extends certain provisions relating to simulcasting, and the imposition of certain taxes (Subpart B); provides for amounts of market origin credits and fees, and the state's use of funds collected thereunder (Subpart C)(Part FF); sets rates for tax on certain gaming revenues (Part GG); relates to the utilization of funds in the Capital off-track betting corporation's capital acquisition fund for certain purposes (Part HH); provides for research to enhance the health and safety of thoroughbred race horses (Part II); extends the farm workforce retention credit (Part JJ); relates to the farm employer overtime credit (Part KK); provides technical corrections relating to amended returns under Article 28 (Part LL); relates to vendor fees paid to certain vendor tracks; provides for the repeal of such provisions upon expiration thereof (Part MM); relates to the terms of members of the franchised corporation appointed by the New York racing association, and licensing requirements of such members (Part NN); provides that the amount of mobile sports tax revenue used for problem gambling education and treatment shall be equal to six million dollars for each fiscal year through fiscal year 2026 and twelve million dollars for each fiscal year thereafter, provided that this amount may only be expended pursuant to a plan approved by the director of the budget (Part OO); extends the duration of certain brownfield redevelopment and remediation tax credits with respect to a site located within the Renaissance Commerce Park situate within the city of Lackawanna, Erie county (Part PP); relates to the commissioner's authority to deny certain relief from sales tax liability provided to certain limited partners and members of limited liability companies (Part QQ); simplifies the real property tax credit (Part RR); authorizes an occupancy tax in the city of Auburn not to exceed 5%; provides for the expiration and repeal of such provisions on December 31, 2027 (Part SS); authorizes a hotel and motel tax in the city of Buffalo, in the county of Erie (Part TT); relates to geothermal energy systems tax credits; allows excess amounts to be received as refunds for certain taxpayers (Part UU); relates to the metropolitan commuter transportation mobility tax and the rates of tax and the distribution of revenue therefrom (Part VV); divides revenues from the sales and compensating use taxes for the metropolitan commuter transportation district; directs that 85% of the certified revenues be deposited in the dedicated mass transportation fund with 85% of such amount being allocated to the New York city transit authority and its subsidiaries and 15% of such amount shall be allocated to the Long Island Rail Road Company and Metro North commuter railroad company (Part WW); relates to the aggregate principal amount of bonds, notes or other obligations for the metropolitan transit authority, the Triborough bridge and tunnel authority and the New York city transit authority (Part XX).New York · last action 2025-05-08Chaptered/SignedS 3009Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2025-2026 state fiscal year; relates to establishing an inflation refund credit (Part A); provides for a middle-class tax cut; extends the temporary personal income tax high income surcharge (Part B); enhances the empire state child credit for three years (Part C); relates to the eligibility for the New York state low income housing tax credit program; increases the aggregate amount of the allocable tax credit (Part D); relates to tax credits for the rehabilitation of historic properties (Part E); establishes a 90-day waiting period for the purchase of residential real property by certain purchasers (Subpart A); provides for depreciation and interest deduction adjustments for properties owned by institutional investors in residential properties (Subpart B); requires the secretary of state to provide public notice of real property solicitation cease and desist zones (Subpart C)(Part F); relates to the excelsior jobs program; establishes the semiconductor research and development program; establishes tax credits for participation in such program; establishes the semiconductor manufacturing workforce training incentive program; establishes tax credits for participation in such program; repeals the employee training incentive program (Subpart A); amends provisions relating to application of the empire state jobs retention program on or after June 1, 2025 (Subpart B) (Part H); relates to film production and post-production credits; creates the Empire state independent film production credit (Part I); relates to eligibility under the newspaper and broadcast media jobs program (Part J); relates to calculation and application of the empire state digital gaming media production credit; permits carryover of unused credits (Part K); extends portions of the New York city musical and theatrical production tax credit (Part L); clarifies that the accessing of notices by a taxpayer shall not give the taxpayer the right to a hearing in the division of tax appeals (Part M); relates to tax warrants and warrant-related records (Part N); provides that where property is owned solely by a person or persons who received the STAR exemption for three consecutive years without having filed returns for the applicable income tax years, but who demonstrated their eligibility for the exemption to the commissioner of taxation and finance's satisfaction by filing statements, such person or persons shall be presumed to satisfy the applicable income-eligibility requirements each year thereafter and shall not be required to continue to file such statements in the absence of a specific request therefor from such commissioner (Part O); increases the estimated tax threshold under article nine-a of the tax law to five thousand dollars beginning January 1, 2026 (Part R); establishes a tax credit for organ donation (Part S); relates to extending the estate tax three-year gift addback rule (Part T); expands the credit for employment of persons with disabilities to the first five thousand dollars of first-year wages (Part U); provides for reporting of federal partnership adjustments for state personal income tax (Subpart A); provides for reporting of federal partnership adjustments for city personal income tax (Subpart B)(Part V); establishes a credit against the tax on personal income of certain residents of a city having a population of one million or more inhabitants beginning in the 2025 tax year (Part W); extends the clean heating fuel tax credit for three years (Part Y); extends the alternative fuels and electric vehicle recharging property credit for three years (Part Z); extends the sales tax exemption for vending machine transactions (Part AA); extends the workers with disabilities tax credit (Part BB); extends the hire a vet tax credit until 2029 (Part CC); extends the musical and theatrical production credit (Part DD); relates to extending the financial institution data match system for state tax collection purposes (Part EE); simplifies the parimutuel tax rate system; repeals provisions relating thereto (Subpart A); relates to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers; extends certain provisions relating to simulcasting, and the imposition of certain taxes (Subpart B); provides for amounts of market origin credits and fees, and the state's use of funds collected thereunder (Subpart C)(Part FF); sets rates for tax on certain gaming revenues (Part GG); relates to the utilization of funds in the Capital off-track betting corporation's capital acquisition fund for certain purposes (Part HH); provides for research to enhance the health and safety of thoroughbred race horses (Part II); extends the farm workforce retention credit (Part JJ); relates to the farm employer overtime credit (Part KK); provides technical corrections relating to amended returns under Article 28 (Part LL); relates to vendor fees paid to certain vendor tracks; provides for the repeal of such provisions upon expiration thereof (Part MM); relates to the terms of members of the franchised corporation appointed by the New York racing association, and licensing requirements of such members (Part NN); provides that the amount of mobile sports tax revenue used for problem gambling education and treatment shall be equal to six million dollars for each fiscal year through fiscal year 2026 and twelve million dollars for each fiscal year thereafter, provided that this amount may only be expended pursuant to a plan approved by the director of the budget (Part OO); extends the duration of certain brownfield redevelopment and remediation tax credits with respect to a site located within the Renaissance Commerce Park situate within the city of Lackawanna, Erie county (Part PP); relates to the commissioner's authority to deny certain relief from sales tax liability provided to certain limited partners and members of limited liability companies (Part QQ); simplifies the real property tax credit (Part RR); authorizes an occupancy tax in the city of Auburn not to exceed 5%; provides for the expiration and repeal of such provisions on December 31, 2027 (Part SS); authorizes a hotel and motel tax in the city of Buffalo, in the county of Erie (Part TT); relates to geothermal energy systems tax credits; allows excess amounts to be received as refunds for certain taxpayers (Part UU); relates to the metropolitan commuter transportation mobility tax and the rates of tax and the distribution of revenue therefrom (Part VV); divides revenues from the sales and compensating use taxes for the metropolitan commuter transportation district; directs that 85% of the certified revenues be deposited in the dedicated mass transportation fund with 85% of such amount being allocated to the New York city transit authority and its subsidiaries and 15% of such amount shall be allocated to the Long Island Rail Road Company and Metro North commuter railroad company (Part WW); relates to the aggregate principal amount of bonds, notes or other obligations for the metropolitan transit authority, the Triborough bridge and tunnel authority and the New York city transit authority (Part XX).New York · last action 2025-05-08Introduced
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