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Assembly Bill A3339B

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

Authorizes municipalities to develop and implement a plan for local land value taxation based on classes of land; allows real estate to be classified as land or land exclusive of buildings and buildings on land.

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 - 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 - Summary

Authorizes municipalities to develop and implement a plan for local land value taxation based on classes of land; allows real estate to be classified as land or land exclusive of buildings and buildings on land.

2025-A3339A - 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

co-Sponsors

2025-A3339B (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-A3339B (ACTIVE) - Summary

Authorizes municipalities to develop and implement a plan for local land value taxation based on classes of land; allows real estate to be classified as land or land exclusive of buildings and buildings on land.

2025-A3339B (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3339--B
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2025
                                ___________
 
 Introduced by M. of A. BORES, SIMONE, SHRESTHA -- read once and referred
   to  the  Committee  on Real Property Taxation -- committee discharged,
   bill amended, ordered reprinted as amended  and  recommitted  to  said
   committee -- recommitted to the Committee on Real Property Taxation in
   accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee
 
 AN  ACT  authorizing  municipalities to develop and implement a plan for
   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.  A city, village, or town, provided that  the governing
 body of such city, village, or town, after a public  hearing,  adopts  a
 local law, ordinance or resolution providing therefor, or in the case of
 a  city  with a population of one million or more, the local legislative
 body, after public hearings, adopts a resolution or enacts a  local  law
 providing therefor may develop and implement a plan for land value taxa-
 tion  that  (a)  classifies  real estate included in such municipality's
 assessment 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. A local law adopted pursuant to subdivision one of this section may
 apply  land value taxation to all taxable property or only within one or
 more existing property tax classes, homestead or non-homestead  classes,
 or  other  categories  of  property  authorized under state law, and may
 establish separate uniform rates for land and improvements  within  each
 such class or category.
   3.  Any land value taxation plan adopted pursuant to this act shall be
 implemented in a manner  that  maintains  revenue  neutrality  for  each
 municipal  corporation  on  whose behalf taxes are levied, such that the

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03468-08-6

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