Senate BillPassed first house
S 2291: Expands the applicability of the assessment exemption for living quarters for parent or grandparent to include living quarters constructed or reconstructed before the effective date of the section providing such exemption.
What S 2291 does, verified May 5, 2026
The proposed legislation aims to expand the assessment exemption for living quarters for a parent or grandparent. The exemption is currently only applicable to construction or reconstruction that occurred after a specific date, and it only applies during taxable years when at least one parent or grandparent maintains a primary place of residence in the living quarters. The exemption will now apply to construction or reconstruction that occurred subsequent to the effective date of the bill, and it will also apply during taxable years when at least one parent or grandparent maintains a primary place of residence in the living quarters. The bill will take effect immediately.
Bill journey
✓IntroducedComplete
✓In CommitteeComplete
✓First Chamber FloorComplete
4Second ChamberCurrent
5GovernorPending
6ChapteredPending
Last action: referred to real property taxation (2026-05-04)Alert me
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions16 total · showing 5
| May. 04, 2026 | referred to real property taxation |
| May. 04, 2026 | DELIVERED TO ASSEMBLY |
| May. 04, 2026 | PASSED SENATE |
| Mar. 23, 2026 | ADVANCED TO THIRD READING |
| Mar. 19, 2026 | 2ND REPORT CAL. |
Latest bill textIntroduced version, January 16, 2025 · 204 words
STATE OF NEW YORK ________________________________________________________________________ 2291 2025-2026 Regular Sessions IN SENATE January 16, 2025 ___________ Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when printed to be committed to the Committee on Housing, Construction and Community Development AN ACT to amend the real property tax law, in relation to expanding the applicability of the assessment exemption for living quarters for parent or grandparent The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 3 of section 469 of the real property tax law, 2 as added by chapter 377 of the laws of 2000, is amended to read as 3 follows: 4 3. Such exemption shall be applicable [only to construction or recon-5struction which occurred subsequent to the effective date of this6section and shall only apply] during taxable years during which at least 7 one such parent or grandparent maintains a primary place of residence in 8 such living quarters. 9 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05276-01-5
Text of S 2291 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions