2023 ANNUAL REPORT
COMMITTEE ON
REAL PROPERTY TAXATION
NEW YORK STATE ASSEMBLY
Carl E. Heastie, Speaker
Jaime R. Williams, Chair
JAIME R. WILLIAMS
Assemblywoman 59
th
District
THE ASSEMBLY
STATE OF NEW YORK
ALBANY
CHAIR
Real Property Taxation
COMMITTEES
Agriculture
Environmental Conservation
Government Operations
Transportation
ALBANY OFFICE: Room 641, Legislative Office Building, Albany, New York 12248, (518) 455-5211, FAX (518) 455-5728
DISTRICT OFFICE: 5318 Avenue N, Brooklyn, New York 11234, (718) 252-2124, FAX (914) 941-9132
E-MAIL: william[email protected] WEBSITE: www.nyassembly.gov
December 15, 2023
The Honorable Carl Heastie
Speaker of the Assembly
Room 932 – Legislative Office Building
Albany, New York 12248
Dear Speaker Heastie:
I am pleased to submit the 2023 Annual Report of the Assembly Standing Committee on Real Property
Taxation. Our accomplishments during the 2023 legislative session reflect the Committee’s and my own
commitment to supporting communities and municipalities across New York. This year, the Committee
met six times and reported 46 bills. We reviewed and reported proposed legislation in a variety of areas
including general administration, real property relief programs, and exemption administration.
In addition to our legislative responsibilities, the Committee worked closely with the Department of
Taxation and Finance throughout the budgetary process to make improvements to various real property tax
programs and processes. These improvements included clarifying the Senior Citizen Rent Increase
Exemption (SCRIE) and Disability Rent Increase Exemption (DRIE) programs, advancing the statewide
wind and solar assessment model, and extending the statewide oil and gas charges.
In 2024, the Committee will continue to focus on legislation that will provide real property tax relief,
improve assessment practices, enhance efficiency, and reduce costs in real property tax administration, as
well as examine the effects of real property tax exemptions, and how to best assist local governments in
maintaining a healthy and stable tax base.
In my first year as Chairwoman, I have greatly enjoyed working with the Real Property Taxation
Committee members. Their knowledge and enthusiasm were instrumental in making this an earnest and
informative year. I look forward to a productive 2024 legislative session.
Sincerely,
Jaime R. Williams, Chairperson
Real Property Taxation Committee
ASSEMBLY STANDING COMMITTEE ON
REAL PROPERTY TAXATION
JAIME R. WILLIAMS, CHAIRPERSON
MEMBERS of the COMMITTEE
MAJORITY MINORITY
Inez E. Dickens Brian D. Miller- Ranking Member
Daniel Rosenthal Chris Tague
Simcha Eichenstein Matthew J. Slater
Zohran K. Mamdani
George Alvarez
MaryJane Shimsky
COMMITTEE STAFF
Matthew Henning, Assistant Secretary for Program and Policy
Hannah Gauthier, Legislative Analyst
Michael Sullivan, Counsel
Nancy Rissacher, Committee Clerk
Julia Todaro, Program and Counsel Secretary
TABLE OF CONTENTS
I. FY 2023-2024 Real Property Tax Budget Initiatives…………………………………….1
II. Legislation- General Administrative……………………………………………………...2
III. Legislation- Real Property Tax Relief Programs…………………………………………4
IV. Not-For-Profit Retroactive Exemptions…………………………………………….….….6
V. Outlook for 2024……………………………………………………………………….……8
VI. Appendices
A. Appendix A: 2023 Committee Summary…………………………………………………9
B. Appendix B: Enacted RPT Committee Bills…………………………………………….10
C. Appendix C: RPT Committee Bills Passed Assembly Only…………………………......13
1
I. FY 2023-2024 REAL PROPERTY TAX BUDGET INITIATIVES
• Article VII
The enacted 2023-24 State Fiscal Year Budget includes the following Article VII provisions:
o The Legislature modified the Executive proposal to amend the Senior Citizen Property Tax
Exemption definition of income to make corresponding amendments within the Persons with
Disabilities and Limited Incomes Exemption, and the Rent Controlled Senior Citizens or Persons
with Disabilities Exemption. (REV K)
o The Legislature accepted the Executive proposal to extend the Oil and Gas Charges until March
31, 2027. (REV L)
o The Legislature accepted the Executive proposal to clarify that the solar and wind energy
appraisal model shall be excluded from article two of the State Administrative Procedure Act
(SAPA). (REV N)
2
II. LEGISLATION- GENERAL ADMINISTRATIVE
Allowing Municipalities to Derive Revenue from State-Owned Lands
A.1291 (Williams); Reported to Ways and Means
This legislation would make State-owned land subject to taxation for all purposes, exclusive of
improvements, equal to 10% of the taxes that would be owed if the land were privately owned for tax
year 2024, increasing to 30% of the taxes that would be owed if the land were privately owned for tax
years 2028 and after.
Requiring Municipalities to Conduct Reassessments
A.1293 (Williams); Reported to Ways and Means
This legislation would require municipalities to conduct reassessments at least every eight years.
Capping Interest on Delinquent Tax Payments
A.1489 (Thiele); Reported to Ways and Means
This legislation would cap the interest rate for delinquent tax payments due on owner occupied
residential real property containing three or less dwelling units at 7.5%.
Assessing Condominium Dwelling Units
A.2968 (Wallace); Reported to Ways and Means
This legislation would allow municipal corporations to assess newly constructed free-standing
condominium dwelling units in the same manner as other types of residential real property.
Limiting Shifts Between Property Tax Classes in New York City
A.3327-A (Weprin); Chapter 347 of the Laws of 2023
This law provides that in New York City, all property tax class base proportions to be determined in
fiscal year 2024 shall not increase from that class’s previous year’s base proportion by more than 5%.
Authorizing the Extension of the Taxable Status Date for the City of Albany
A.4674-A (Fahy); Passed Assembly
This legislation would authorize the City of Albany to extend the taxable status date by a maximum of
60 days.
Extends the New York City Co-Op and Condo Abatement
A.4972-A (Braunstein); Chapter 147 of the Laws of 2023
This law extends the New York City co-op and condo abatement through 2026.
Authorizes New York City to Reduce Accrued Interest on a Certain Property
A.5036 (Eichenstein); Chapter 552 of the Laws of 2023
This law requires New York City to reduce the interest accrued on charges by the Department of Health
for services performed between January 21, 1997, and November 9, 1999, on a certain property in
Brooklyn.
Authorizes Schenectady County to Provide a Property Tax Rebate
A.5346-A (Santabarbara); Chapter 489 of the Laws of 2023
This law authorizes Schenectady County to enact a local law to provide a taxpayer assistance rebate
payment to its property owners. Such rebate payment will not exceed $250, and the taxpayer must
receive STAR benefits to qualify.
3
Amending Tax Foreclosure Proceedings within Real Property Tax Law
A.5607 (Williams); Reported to Ways and Means
This legislation would ensure that any surplus funds resulting from a tax foreclosure proceeding and
resulting sale, after the municipality and other lien holders are made whole, shall be returned to the prior
owner of the property.
Authorizes a Residential Improvement Exemption in the City of Norwich
A.5898-B (Angelino); Passed Assembly
This legislation would authorize a residential property improvement exemption for the City of Norwich
relating to construction improvements.
Excludes New York City from Requiring PILOT Agreements to Notify the Department of Finance
When There is a Change in Such Agreement
A.5969 (Williams); Chapter 565 of the Laws of 2023
This law exempts New York City payment in lieu of taxes (PILOT) agreements from having to provide
notice to the Department of Finance when there is a change in the agreement.
Authorizes the City of Troy to Accept a Certain Retroactive Tax Exemption Application
A.7270 (McDonald); Passed Assembly
A.7271 (McDonald); Passed Assembly
These pieces of legislation would authorize the assessor of the City of Troy to accept retroactive
applications exemption from Hillside Redevelopment Associates pursuant to Private Housing Finance
Law (PHFL) section 125.
Limiting Shifts Between Property Classes in Nassau County
A.7254 (Lavine); Chapter 488 of the Laws of 2023
This law limits the shift between property tax classes in Nassau and Suffolk counties to no more than
one percent from fiscal years 2023 to 2024.
Limiting Shifts Between Property Classes in the Town of Orangetown
A.7398 (Zebrowski); Chapter 309 of the Laws of 2023
This law limits the shift between property tax classes in the Town of Orangetown to no more than one
percent from fiscal years 2023 to 2024.
Limiting Shifts Between Property Classes in the Town of Clarkstown
A.7399 (Zebrowski); Chapter 310 of the Laws of 2023
This law limits the shift between property tax classes in the Town of Clarkstown to no more than one
percent from fiscal years 2023 to 2024.
Establishes an In-Rem Foreclosure Moratorium
A.7763 (Hunter); Passed Both Houses
This law would impose a temporary statewide tax foreclosure moratorium for certain tax districts that
have acquired real property through an in-rem tax foreclosure proceeding. The moratorium would
continue until June 30, 2024, following the United States Supreme Court decision, Tyler v Hennepin
County, which ruled that it is unconstitutional for local governments to retain the net surplus proceeds
after the sale of a tax-delinquent property instead of providing it to the former owner. The moratorium
would not apply to property sales between May 25, 2023, and July 1, 2023, under certain conditions.
4
III. LEGISLATION- REAL PROPERTY TAX RELIEF PROGRAMS
Amends the Residential-Commercial Exemption Program
A.120 (Magnarelli); Reported to Ways and Means
This legislation would amend the residential-commercial urban exemption program. It amends what
commercial entities fall under the definition of "commercial purposes or use," increases the percentage
of the building required for residential purposes to 50%, and specifies that only square footage existing
above grade shall be used in determining the building’s percentage of residential to commercial space.
Additionally, at least 75% of the floor area of the mixed-use property must consist of the pre-existing
building or structure, and the portion used for commercial purposes must currently be used as such or in
"good faith contemplated." Land may have been vacant before the residential or commercial
construction work.
Authorizes Municipalities to Offer 100% Veterans Exemptions for Certain Veterans
A.2965-A (Pheffer-Amato); Reported to Ways and Means
This legislation would allow municipalities to offer a full exemption from real property taxation for
veterans who have a 100% service-connected disability. To be eligible, the veteran must be permanently
and totally disabled due to military service, rated 100% disabled and individually unemployable by the
United States Dept. of Veterans Affairs, and be eligible for pecuniary assistance from the government.
Expands Eligibility for the Alternate Veterans Exemption
A.3381-A (Woerner); Chapter 611 of the Laws of 2023
This law allows a veteran to receive the Alternate Veterans Exemption if they (1) served in active
military service for the period of time they were obligated to serve; (2) the individual was not discharged
or released from service due to intervening enlistment or reenlistment; (3) the individual would have
been eligible for discharge otherwise; and (4) the individual served for a period of 10 years provided that
they meet the other qualifications under this section.
Amends Definition of Income within the School Tax Assessment Relief (STAR) Program
A.5477-A (McDonald); Passed Both Houses
This legislation would amend the definition of income within the STAR program to exclude earnings
from working as an election inspector, poll clerk, or election coordinator.
Amends and Extends New York City Solar Abatement
A.6113-B (Carroll); Chapter 485 of the Laws of 2023
This law amends and extends the solar generating and storage systems tax abatement in New York City.
The bill would extend the program to January 1, 2036. The bill would additionally combine the solar
generating and storage systems incentives into a single abatement.
Extends the Senior Citizen Rent Increase Exemption (SCRIE) and Disabled Rent Increase
Exemption (DRIE) Rent Freeze in New York City
A.7394 (Glick); Chapter 232 of the Laws of 2023
This law extends Chapter 687 of the Laws of 2022, extending the rent freeze for SCRIE/DRIE recipients
until March 31, 2024.
5
Clarifying the Definition of Income within Certain Exemptions in New York City
A.7665 (Taylor); Chapter 276 of the Laws of 2023
This law authorizes New York City to grandfather in the prior definition of income for the SCRIE,
DRIE, SHE, and DHE exemption programs, for existing property owners in New York City only, to
ensure current program recipients do not lose benefits as a result of the new "income" definition
resulting from changes made to these programs in the enacted budget.
Amends and Extends the New York City J-51 Program
A.7758 (Braunstein); Chapter 536 of the Laws of 2023
This law makes various tenant protection, affordability, and administrative related changes to the New
York City J-51 program and extends the program to June 30, 2027.
6
IV. NOT-FOR-PROFIT RETROACTIVE REAL PROPERTY TAX EXEMPTIONS
Assessors in several jurisdictions were authorized to accept real property tax exemption applications after
the applicable taxable status date for certain properties owned by religious organizations, municipalities,
educational institutions, and other non-profit entities. In most cases, the property was purchased or
acquired after the taxable status date. In some instances, the property owners were unaware of the need to
file annual exemption applications.
The following bills grant the local assessor the authority to review these applications and to determine
whether the entity qualifies for the non-profit real property tax exemption under State Law. If the assessor
determines the non-profit entity is eligible, the governing body or tax department may, in its sole
discretion, provide for the refund of those taxes paid and cancel the fines, penalties, or interest remaining
unpaid. The following is a list, by chapter number, of the organization name and taxing jurisdiction
affected by this legislation.
Chapter No.
Bill
No.
Organization
Name
Assessment
Jurisdiction (S)
45
A.1007
Bellmore Fire District
Nassau
46
A.1008
Mineola Union Free School District
Nassau
104
A.2208
Bais Torah U'tefillah
Nassau
378
A.2756-A
East Islip Fire District
Islip
381
A.3451
Ruth AME Zion Church
Brookhaven
388
A.5326-A
Vineyard Christian Fellowship South Shore, Inc.
Nassau
400
A.6129-A
Gold Coast Public Library District
Nassau
403
A.6693
Spectrum Designs Foundation, Ltd
Mount Pleasant
427
A.3316-B
Jamesport Fire District
Riverhead
432
A.5298
World Restoration Center, Inc
Nassau
436
A.3486-A
Al-Muneer Foundation, Inc.
Brookhaven
443
A.6426-B
New York Jesus Baptist Church
Nassau
445
A.5844-B
De Bethesda Eglise
Brookhaven
449
A.6728
Torah Ohr Hebrew Academy
Nassau
451
A.4048-B
Grace Gospel Church of Suffolk
Brookhaven
452
A.6098
Shulamith School for Girls
Nassau
453
A.6689-A
Chabad of Islip Township
Islip
454
A.6915
Word of Truth Church, Inc.
Brookhaven
455
A.2753-A
Bais Tefila of Inwood
Nassau
7
456
A.6916-A
United Church of God Seventh Day
Nassau
460
A.7285-B
East Meadow Fire District
Nassau
461
A.6690-A
North Shore Land Alliance, Inc.
Nassau
464
A.7458-C
Sister Servants of Mary Immaculate Inc.
Ramapo
8
V. OUTLOOK FOR 2024
Real property tax assessments and exemptions determine the distribution of tax liability imposed on
residential, commercial, and industrial real property by local governments and school districts. The
Committee is responsible for legislation that sets policies for equity and fairness in the determination of
real property tax assessments, and for reducing the overall tax burden.
In 2024, the Committee will continue to review and consider legislation that will improve the real property
taxation and assessment system by implementing real property tax relief, improved assessment practices,
and real property tax exemptions:
Real Property Tax Relief: With some of the highest real property taxes in the country, real property
taxation has been gaining increasing attention and public scrutiny, as many people find the cost of living
in the State of New York to be increasingly burdensome. In 2024, the Real Property Taxation Committee
plans to continue its efforts to address the effectiveness and sustainability of current tax relief efforts
including the STAR exemption program, as well as the use of various exemptions in providing real
property tax relief. It will also strive to find alternatives to programs that are identified as being inadequate
or unsuccessful.
Assessment Practices: As the foundation of the real property tax system is the assessment process, it is
imperative that accurate and up-to-date information serve as the basis for assessments. The Committee
will continue to advance proposals that will encourage taxing jurisdictions to use up-to-date, full value
assessment practices. It will also continue to promote transparent assessment practices, thus ensuring that
taxpayers have access to assessment information so they may be active participants in the assessment
process. Additionally, the Committee will continue to explore ways to integrate new technologies into real
property assessment administration to streamline processes, decrease costs to the state and local
governments, and provide greater access to assessment data for taxpayers.
Exemptions: There are over 100 real property tax exemptions applicable to private real property. While
these exemptions provide savings for certain property owners, they, in turn, shift the burden to other
parties. As more properties become partially or wholly exempt from taxation in a community, the tax base
becomes eroded and those property owners that do not receive exemptions experience tax increases.
Because of this, the Real Property Taxation Committee has made it a priority to scrutinize new exemption
proposals and will continue to examine the fairness of preexisting exemptions to avoid unduly
compromising the tax base.
9
APPENDIX A
COMMITTEE SUMMARY
TOTAL NUMBER OF COMMITTEE MEETINGS HELD 5
BILLS REPORTED FAVORABLE TO:
Codes
Judiciary
Ways and Means
Rules
Floor
TOTAL
0
0
0
0
0
0
43
0
43
0
0
0
0
0
0
43
0
43
COMMITTEE ACTION
Held For Consideration
Defeated
Enacting Clause Stricken
3
0
3
0
0
0
3
0
3
REMAINING IN COMMITTEE
151
15
166
BILLS REFERENCE CHANGED TO:
Ways and Means
TOTAL
13
0
13
DISTRIBUTION: Clerk of the Assembly (1), Program & Committee Staff Library (1), Committee File (1), Speaker's Counsel (1)
ASSEMBLY
SENATE
TOTAL
BILLS
BILLS
BILLS
2023 SUMMARY SHEET
10
APPENDIX B
2023 ENACTED REAL PROPERTY TAXATION LEGISLATION
Chapter
No.
Bill No.
Sponsor
Description
45
A.1007
McDonough
Amends the authorizing section to 410 of the Real
Property Tax Law.
46
A.1008
Ra
Amends the authorizing entity to the Nassau
County legislature.
104
A.2208
Williams
Amends the authorizing entity to the Nassau
County legislature.
147
A.4972-A
Braunstein
Extends the co-op and condo abatement through
2026.
232
A.7394
Glick
Extends the rent freeze for SCRIE/DRIE recipients
until March 31, 2024.
276
A.7665
Taylor
Authorizes NYC to grandfather in the prior
definition of income for the SCRIE, DRIE, SHE,
and DHE exemption programs, in NYC only, to
ensure current program recipients do not lose
benefits as a result of the new "income" definition
resulting from the budget.
309
A.7398
Zebrowski
Limits the shifts between homestead and non-
homestead property classes of no more than 1% per
year in the Town of Orangetown, County of
Rockland, for the 2023-2024 assessment roll.
310
A.7399
Zebrowski
Limits the shifts between homestead and non-
homestead property classes of no more than one
percent per year in the Town of Clarkstown,
County of Rockland. This law extends the limit in
shifts in between property classes of taxable real
property in Clarkstown, Rockland County, for the
2023-2024 assessment rolls.
347
A.3327-A
Weprin
Limits the tax shifts between the property classes in
NYC. This law provides that in a special assessing
unit which is a city, for current base proportions to
be determined in such special assessing unit's fiscal
year 2024, the percent increase of the current base
proportion of any class, such increase shall be no
more than 5% percent and be determined by
November 1st, 2023.
378
A.2756-A
Gandolfo
Authorizes the assessor in the Town of Islip to
accept a tax exemption application from East Islip
Fire District.
381
A.3451
DeStefano
Authorizes the assessor in the Town of Brookhaven
to accept a tax exemption application from Ruth
AME Zion Church.
11
388
A.5326-A
Curran
Authorizes the assessor of Nassau County to accept
a tax exemption application from the Vineyard
Christian Fellowship South Shore, Inc.
400
A.6129-A
Blumencranz
Authorizes the assessor of Nassau County to accept
a tax exemption application from the Gold Coast
Public Library.
403
A.6693
Shimsky
Authorizes the assessor of Mount Pleasant to
accept a tax exemption application from Spectrum
Designs Foundation, Ltd.
427
A.3316-B
Giglio
Authorizes the assessor in the Town of Riverhead
to accept a tax exemption application from
Jamesport Fire District.
432
A.5298
Lavine
Authorizes the assessor in Nassau County to accept
a tax exemption application from World
Restoration Center, Inc.
436
A.3486-A
DeStefano
Authorizes the assessor in the Town of Brookhaven
to accept a tax exemption application from Al-
Muneer Foundation, Inc.
443
A.6426-B
Ra
Authorizes the assessor of Nassau County to accept
a tax exemption application from the New York
Jesus Baptist Church.
445
A.5844-B
DeStefano
Authorizes the assessor in the Town of Brookhaven
to accept a tax exemption application from De
Bethesda Eglise.
449
A.6728
Sillitti
Authorizes the assessor of Nassau County to accept
a tax exemption application from the Torah Ohr
Hebrew Academy.
451
A.4048-B
Gandolfo
Authorizes the assessor in the Town of Brookhaven
to accept a tax exemption application from Grace
Gospel Church of Suffolk, Inc.
452
A.6098
Brown E
Authorizes the assessor of Nassau County to accept
a tax exemption application from the Shulamith
School for Girls.
453
A.6689-A
Gandolfo
Authorizes the assessor in the Town of Islip to
accept a tax exemption application from the
Chabad of Islip.
454
A.6915
DeStefano
Amends the authorizing section to 420-a of the
Real Property Tax Law.
455
A.2753-A
Brown E
Authorizes the assessor of Nassau County to accept
a tax exemption application from Bais Tefila of
Inwood.
456
A.6916-A
Curran
Authorizes the assessor of Nassau County to accept
a tax exemption application from the United
Church of God Seventh Day.
460
A.7285-B
Mikulin
Authorizes the assessor of Nassau County to accept
a tax exemption application from the East Meadow
Fire District.
12
461
A.6690-A
Blumencranz
Authorizes the assessor of Nassau County to accept
a tax exemption application from the North Shore
Land Alliance, Inc.
464
A.7458-C
Brabenec
Authorizes the assessor in the Town of Ramapo to
accept a tax exemption application from the Sister
Servants of Mary Immaculate, Inc.
485
A.6113-B
Carroll
Amends and extends the solar generating and
storage systems tax abatement. The bill would
extend the program to January 1, 2036.
488
A.7254
Lavine
Limits the amount of property tax shift between
homestead/non-homestead and class share
apportionment based on the 2023-2024 assessment
roll, not to exceed 1%, for local governments
within and including Nassau County and
homestead/non-homestead apportioned local
governments within Suffolk County (Town of
Islip).
489
A.5346-A
Santabarbara
Authorizes Schenectady County to enact a local
law to provide a taxpayer assistance payment. The
rebate would not exceed $250 and the taxpayer
would have to receive STAR to qualify.
536
A.7758
Braunstein
Makes various tenant protection, affordability, and
administrative related changes to the New York
City J-51 program and extends the program to June
30, 2027
552
A.5036
Eichenstein
Requires New York City to reduce the interest
accrued on charges by the Department of Health
for services performed between January 21, 1997,
and November 9, 1999 on a certain property in
Brooklyn.
565
A.5969
Williams
Exempts New York City payment in lieu of taxes
(PILOT) agreements from having to provide notice
to the Department of Finance when there is a
change in the agreement.
611
A.3381-A
Woerner
This law allows a veteran to receive the Alternate
Veterans Exemption if they (1) served in active
military service for the period of time they were
obligated to serve; (2) the individual was not
discharged or released from service due to
intervening enlistment or reenlistment; (3) the
individual would have been eligible for discharge
otherwise; and (4) the individual served for a
period of 10 years provided that they meet the other
qualifications under this section.
13
APPENDIX C
2023 REAL PROPERTY TAX LEGISLATION - PASSED ASSEMBLY
ONLY
Bill No.
Sponsor
Description
A.2725
Brown E
The bill would authorize the assessor of Nassau County to accept an
application for a tax exemption from the Congregation Beis Medrash
of Lawrence.
A.4245
McDonough
The bill would authorize the assessor of Nassau County to accept an
application for a tax exemption from the Maimonides Educational
Center.
A.4674-A
Fahy
This bill would authorize the City of Albany to extend the taxable
status date for a maximum of 60 days.
A.6203
McDonough
This bill would authorize the assessor of Nassau County to accept an
application for a tax exemption from the Friendship Engine and Hose
Company.
A.7006-B
Brabenec
This bill would authorize the assessor of Ramapo to accept an
application for a tax exemption from the Congregation Khal Bais
Usher/RSK.
A.7041-A
Sillitti
The bill would authorize the assessor of Nassau County to accept an
application for a tax exemption from the Saddle Rock Minyan.
A.7270
McDonald
The bill would authorize the assessor of Troy to accept an application
for a tax exemption from Hillside Redevelopment Associates under
PHFL section 125.
A.7271
McDonald
The bill would authorize the assessor of Troy to accept an application
for a tax exemption from Hillside Redevelopment Associates under
PHFL section 125.
