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Assembly Bill A3339A

2025-2026 Legislative Session

Directs the department of taxation and finance to establish a pilot program for implementation of local land value taxation

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Current Bill Status - In Assembly Committee

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Bill Amendments

2025-A3339 - Details

See Senate Version of this Bill:
S1131
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Taxation
Versions Introduced in 2023-2024 Legislative Session:
A9673, S7871

2025-A3339 - Summary

Directs the department of taxation and finance to establish a pilot program for implementation of local land value taxation based on classes of land; directs the department of taxation and finance to establish an application procedure for the pilot program.

2025-A3339 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3339
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2025
                                ___________
 
 Introduced  by M. of A. BORES -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT
   to direct the department of taxation and finance to establish a  pilot
 program for implementation of local land value taxation
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. 1. The department of taxation and finance shall establish a
 pilot program in up to five  municipalities  under  which  such  munici-
 palities  shall develop a plan for implementation of land value taxation
 that (a) classifies real estate included in such municipality's  assess-
 ment  roll as (i) land or land exclusive of buildings, or (ii) buildings
 on land; and (b) establishes a different local  property  tax  rate  for
 each such class, provided the higher local property tax rate shall apply
 to land or land exclusive of buildings.
   2.  The department of taxation and finance shall establish an applica-
 tion procedure and any other criteria for the pilot program  established
 under  subdivision  one  of this section, under which municipalities may
 apply to participate in such pilot program.  If a municipality having  a
 population  greater  than 50,000 applies for participation in such pilot
 program, such municipality shall designate a  specific  neighborhood  or
 area within such municipality that would participate in such program, if
 selected.  The department of taxation and finance shall send a notice of
 selection  for  such pilot program to the chief executive officer of the
 municipality and to the temporary president of the senate and the speak-
 er of the assembly.
   3. In order to apply to participate in the pilot  program  established
 under  subdivision  one  of  this  section,  the legislative body of the
 applicable municipality shall pass a local law, and  a  school  district
 shall  pass  a  resolution,  affirmatively  authorizing  the application
 established under subdivision two of this section.
   § 2. This act shall take effect immediately.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

co-Sponsors

2025-A3339A (ACTIVE) - Details

See Senate Version of this Bill:
S1131
Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Taxation
Versions Introduced in 2023-2024 Legislative Session:
A9673, S7871

2025-A3339A (ACTIVE) - Summary

Directs the department of taxation and finance to establish a pilot program for implementation of local land value taxation based on classes of land; directs the department of taxation and finance to establish an application procedure for the pilot program.

2025-A3339A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3339--A
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2025
                                ___________
 
 Introduced  by M. of A. BORES -- read once and referred to the Committee
   on Real Property  Taxation  --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN ACT
   to  direct the department of taxation and finance to establish a pilot
 program for implementation of local land value taxation

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. 1. The department of taxation and finance shall establish a
 pilot  program  in  up  to  five municipalities under which such munici-
 palities shall develop a plan for implementation of land value  taxation
 that  (a) classifies real estate included in such municipality's assess-
 ment roll as (i) land or land exclusive of buildings, or (ii)  buildings
 on  land;  and  (b)  establishes a different local property tax rate for
 each such class, provided the higher local property tax rate shall apply
 to land or land exclusive of buildings.
   2. The department of taxation and finance shall establish an  applica-
 tion  procedure and any other criteria for the pilot program established
 under subdivision one of this section, under  which  municipalities  may
 apply  to participate in such pilot program.  If a municipality having a
 population greater than 50,000 applies for participation in  such  pilot
 program, such municipality may designate a specific neighborhood or area
 within  such  municipality  that  would  participate in such program, if
 selected.  The department of taxation and finance shall send a notice of
 selection for such pilot program to the chief executive officer  of  the
 municipality and to the temporary president of the senate and the speak-
 er of the assembly.
   3.  In  order to apply to participate in the pilot program established
 under subdivision one of this  section,  the  legislative  body  of  the
 applicable  municipality  shall  pass a local law, and a school district
 shall pass  a  resolution,  affirmatively  authorizing  the  application
 established under subdivision two of this section.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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Matthew_Corsillo
6 months ago

Yessssssss! Incredible idea, I hope that we can all stand up and fight for this! Please keep supporting Land Value Tax!

Joseph_Moore
6 months ago

I strongly support this bill. A Land value tax disincentivizes a pattern of land ownership that is nothing but a drain on communities. Millions in New York work hard earn what should be a decent wage, only to have the fruits of their labor be whisked away to some out-of-town or even out-of-state landlord, who does what with his life? Not making anything of any use to other people. Instead lets take that revenue stream and direct it to improving the lives of renters. Incentivize more local ownership, and improving the property at the hearts of our neighborhoods, instead of moving to ever distant suburbs while existing neighborhoods are neglected.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.