S 2007: Expands the residential-commercial exemption program to include any municipality regardless of the population of the county in which it is located.
The proposed legislation aims to amend the Real Property Tax Law in New York State. It seeks to modify the definition of a municipality, which is currently tied to the federal decennial census. The bill redefines a municipality to include towns, cities, villages, and other taxing entities in counties with populations ranging from 65,300 to 99,900. This change would expand the eligibility for the residential-commercial exemption program. The amendments would take effect immediately, but the repeal of the original section would be deemed repealed with the new amendments.
| Jan. 07, 2026 | REFERRED TO LOCAL GOVERNMENT |
| Jan. 14, 2025 | REFERRED TO LOCAL GOVERNMENT |
STATE OF NEW YORK ________________________________________________________________________ 2007 2025-2026 Regular Sessions IN SENATE January 14, 2025 ___________ Introduced by Sen. ORTT -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to the residen- tial-commercial exemption program The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph (g) of subdivision 1 of section 485-n of the real 2 property tax law, as amended by chapter 394 of the laws of 2012, is 3 amended to read as follows: 4 (g) "Municipality" means any town, city, village or other taxing enti- 5 ty [located in a county having a population of not less than sixty-five6thousand three hundred ninety and not more than sixty-five thousand four7hundred as determined by the federal decennial census for the year two8thousand ten or in a county having a population of not less than nine-9ty-eight thousand nine hundred and not more than ninety-nine thousand as10determined by the federal decennial census for the year two thousand11ten]. 12 § 2. This act shall take effect immediately, provided that the amend- 13 ments to subdivision 1 of section 485-n of the real property tax law 14 made by section one of this act shall not affect the repeal of such 15 section and shall be deemed repealed therewith. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00760-01-5