2022 property tax-related legislation
Passed both houses in 2022
Final Status
Count = 31
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Governor's Program and Budget Bills
| Subject of legislation | Bill number | Prime sponsor | Last action of legislature | Action of Governor |
|---|---|---|---|---|
| Budget Bill: includes provision relating to taxation of HRBRRD lands (see Part XX) | S.8008-C | Budget Bill | Passed Senate 4/08 | Signed 4/9 Ch. 58 |
| A.9008-C | Budget Bill | Passed Assembly 4/08 | ||
| Budget Bill: includes provisions relating to the telecommunications assessment ceiling program, STAR, solar and wind valuation program, homeowner tax rebate credit and NYC childcare center tax abatement (see Parts Y, Z, AA and BB) | S.8009-C | Budget Bill | Passed Senate 4/07 | Signed 4/9 Ch. 59 |
| A.9009-C | Budget Bill | Passed Assembly 4/07 |
| Subject of legislation | Bill number | Prime sponsor | Last action of legislature | Action of Governor |
|---|---|---|---|---|
| Condos & Co-ops: Allows municipal corporations to value newly constructed and converted cooperative and condominium units based on market value, at local option (amds. RPTL Secs. 581, 339-y) | S.5946-B | Reichlin-Melnick | Passed Senate 5/31 |
Vetoed 12/23 Veto Message #142 |
| A.3491-B | Galef | Passed Assembly 6/1 | ||
| Condos & Co-ops: Allows the Town of Greenburgh to value newly constructed and converted cooperative and condominium units based on market value, at local option (amds. RPTL Secs. 581, 339-y) | S.9413 | Stewart-Cousins | Passed Senate 6/1 |
Signed 12/23 Ch. 786 |
| A.10488 | Abinanti | Passed Assembly 6/2 | ||
| Exemption, 1st-time homebuyers: Extends to 12/31/2028 (amds. RPTL Sec. 457) | S.8890 | Kavanagh | Passed Senate 5/23 | Signed 8/08 Ch. 485 |
| A.9135 | Englebright | Passed Assembly 3/7 | ||
| Exemption, not-for-profit housing company: Replaces the term “mentally retarded” with the term “developmentally disabled” (amds. RPTL Sec. 422) | S.6789-A | Persaud | Passed Senate 6/1 | Signed 7/26 Ch. 479 |
| A.7882-A | Abinanti | Passed Assembly 5/16 | ||
| Exemption, residential construction: Allows certain villages to exempt newly constructed single-family and multi-family residential properties (adds RPTL Sec. 485-w) | S.8268-B | Mannion | Passed Senate 6/2 | Signed 8/17 Ch. 510 |
| A.5987-C | Stirpe | Passed Assembly 5/11 | ||
| Exemption, SCRIE and DRIE: Expands eligibility to tenants of former Mitchell-Lama rental buildings (amds. RPTL 467-c) | S.6903 | Kavanagh | Passed Senate 3/22 |
Signed 12/15 Ch. 684 |
| A.7986 | Glick | Passed Assembly 5/23 | ||
| Exemption, SCRIE and DRIE: Amendment to S.6903 regarding former Mitchell-Lama properties (amds. RPTL 467-c) | S.9471 | Kavanagh | Passed Senate 6/3 |
Signed 12/15 Ch. 687 |
| A.10508 | Glick | Passed Assembly 6/3 | ||
| Exemption, SCRIE and DRIE: Extends to 6/30/2024 (amds. RPTL Secs. 467-b and 467-c) | S.9308 | Kavanagh | Passed Senate 5.23 |
Signed 6/30 Ch. 292 |
| A.10142 | Lucas | Passed Assembly 5/17 | ||
| Exemption: SCRIE, DRIE, SCHE and DHE: Adds provisions relating to Battery Park City (amds. RPTL Sec. 459-c, 467, 467-c) | S.9032-B | Kavanagh | Passed Senate 6/2 |
Signed 12/15 Ch. 686 |
| A1014-A | Niou | Passed Assembly 6/3 | ||
| Exemption, seniors: Requires mailing of additional notice (amds. RPTL Sec. 467) | S.8570 | Gounardes | Passed Senate 5/23 |
Signed 12/23 Ch. 738 |
| A.1980 | Dinowitz | Passed Assembly 5/11 | ||
| Exemption, seniors and disabled: Raises the maximum income from $29,000 to $50,000 beginning July 1, 2022 (amds. RPTL Secs. 467 and 459-c) | S.3085-A | Stewart-Cousins | Passed Senate 5/10 | Signed 8/08 Ch. 488 |
| A.3956-A | Abinanti | Passed Assembly 5/24 | ||
| Exemption, Superstorm Sandy: Extends the deadline for applications for certain improved properties affected by Superstorm Sandy | S.8718 | Gaughran | Passed Senate 5/05 | Signed 6/28 Ch. 235 |
| A.9424 | Jean-Pierre | Passed Assembly 5/17 | ||
| Exemption, task force: Extends the effectiveness of the real property tax exemption task force to 12/02/2024 | S.8942 | Harkham | Passed Senate 5/23 | Signed 8/17 Ch. 539 |
| A.10117 | Abinanti | Passed Assembly 5/24 | ||
| Exemption, vol. firefighters & amb. workers: Provides all local governments with the option to provide a property tax exemption to volunteer firefighters and ambulance workers (adds RPTL Sec. 466-a; repeals county-specific exemptions) | S.9131 | Reichlin-Melnick | Passed Senate 6/1 |
Signed 12/09 Ch. 670 |
| A.10155-A | Zebrowski | Passed Assembly 5/24 | ||
| Miscellaneous: Extends provisions of law authorizing political subdivisions to permit any public body to hold meetings remotely and without in-person access during the COVID-19 state disaster emergency | S.7623-A | Gaughran | Passed Senate 1/11 |
Signed 1/14 Ch. 1 Approval Memo 1 |
| A.8591 | Thiele | Passed Assembly 1/11 | ||
| Miscellaneous: Includes spent fuel rods in the definition of real property (amds. RPTL Sec. 102) | S.7671 | Harckham | Passed Senate 6/2 |
Vetoed 12/09 Veto Message #90 |
| A.8427 | Galef | Passed Assembly 5/31 | ||
| Miscellaneous: Requires Tax Dept, to conduct a study of the frequency of residents who are being assessed library taxes for more than one public library or association library | S.7857-A | Skoufis | Passed Senate 6/1 |
Vetoed 11/23 Veto Message #63 |
| A.9448-A | Stirpe | Passed Assembly 5/24 | ||
| Nassau Co.: Extends the assessment review commission for two more years, through June 30, 2024 | S.9390 | Kaminsky | Passed Senate 5/31 |
Signed 6/30 Ch. 289 |
| A.10121 | Lavine | Passed Assembly 5/24 | ||
| Nassau Co.: Limits adjustment of Art. 18 and 19 current base proportions to 1 pct. (amds. RPTL Secs. 1803-a and 1903) | S.8497 | Kaminsky | Passed Senate 5/5 | Signed 8/17 Ch. 536 |
| A.9465 | Lavine | Passed Assembly 6/1 | ||
| New York City: Authorizes NYC to provide a tax rebate to certain owners of real property for the fiscal year commencing July 1, 2022 (adds RPTL Sec. 467-I) | S.9399 | Sepulveda | Passed Senate 5/31 |
Signed 6/10 Ch. 216 |
| A.10440 | Braunstein | Passed Assembly 6/1 | ||
| New York City: Limits adjustment of Art.18 current base proportions to a % set by City Council, but no more than 5% (amds. RPTL Sec. 1803-a) | S.9372 | Gounardes | Passed Senate 5/31 |
Signed 6/10 Ch. 215 |
| A.10442 | Weprin | Passed Assembly 6/1 | ||
| PILOTs: Requiring notice and confirmation of such notice by affected local taxing jurisdictions and school districts prior to approval of projects by industrial development agencies | S.3256 | Comrie | Passed Senate 3/15 |
Signed 12/23 Ch. 766 Approval Memo 68 |
| A.10056 | Solages | Passed Assembly 5/17 | ||
| PILOTs: Requires businesses that make payments in lieu of taxes to provide agencies, local governments and school districts with notice of their intention to change assessment (adds RPTL Sec. 561-a) | S.953-A | Gaughran | Passed Senate 5/23 |
Signed 12/28 Ch. 799 |
| A.944-A | Magnarelli | Passed Assembly 5/23 | ||
| PILOTs: Requires industrial development agencies to notify a taxing jurisdiction within two years of the expiration of a payment in lieu of taxes agreement, or immediately upon the early termination of an agreement | S.4471-A | Mannion | Passed Senate 4/22 |
Signed 12/16 Ch. 708 |
| A7925-A | Thiele | Passed Assembly 5/23 | ||
| State lands: Includes taxable State land additions for certain Central Pine Barrens properties (amds. RPTL Sec. 536) | S.4025 | Palumbo | Passed Senate 6/1 |
Signed 12/16 Ch. 692 |
| A.4217 | Thiele | Passed Assembly 5/24 | ||
| Tax Enforcement: Authorizes special proceedings to convey title to abandoned commercial and industrial real property to a city, town, or village | S.9470 | Cooney | Passed Senate 6/3 |
Signed 12/30 Ch. 837 Approval Memo 113 |
| A.5337-A | McDonald | Passed Assembly 6/3 | ||
| T. of Clarkstown: Limits adjustment of Article 19 current base proportion to one percent on the 2022-23 assessment roll (amds. RPTL Sec. 1903) | S.9117 | Reichlin-Melnick | Passed Senate 5/25 |
Signed 6/30 Ch.273 |
| A.9772 | Zebrowski | Passed Assembly 5/17 | ||
| T. of Orangetown: Extends limitations on the shift between classes of taxable property through the 2022-2023 assessment rolls (amds. RPTL Sec. 1903) | S.9332 | Reichlin-Melnick | Passed Senate 5/24 | Signed 8/17 Ch. 550 |
| A.10380 | Lawler | Passed Assembly 6/3 | ||
| T. of Southampton: Authorizes payments to certain taxing districts from community preservation funds for exempt lands | S.8025 | Palumbo | Passed Senate 6/2 |
Signed 12/23 Ch. 788 Approval Memo 74 |
| A.9158 | Thiele | Passed Assembly 5/31 |
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