Senate Bill S10170

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10170
 
                             I N  S E N A T E
 
                                May 4, 2026
                                ___________
 
 Introduced  by  Sens. CLEARE, ROLISON -- read twice and ordered printed,
   and when printed to be committed to the Committee on Local Government
 
 AN ACT in relation to directing the state board  of  real  property  tax
   services  to  conduct  a  study  on  the  feasibility  of property tax
   revisions regarding special districts for senior citizens who are on a
   fixed income; and providing for the repeal  of  such  provisions  upon
   expiration thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. For the purposes of this act,  the  following  terms  shall
 have the following meanings:
   (a)  "Senior  citizen"  means a person who owns real property owned by
 one or more persons, each of whom is sixty-five years of age or over, or
 real property owned by a married couple or by siblings, one of  whom  is
 sixty-five  years  of age or over, or real property owned by one or more
 persons, some of whom qualify under this section and the others of  whom
 qualify  under section 459-c of the real property tax law and who are on
 a fixed income.
   (b) "Special district" shall have the same meaning  as  such  term  is
 defined in subdivision 16 of section 102 of the real property tax law.
   §  2.  The state board of real property tax services is authorized and
 directed to conduct a study on the feasibility of changing the way prop-
 erty taxes are assessed for senior citizens  who  reside  in  a  special
 district. Such study shall include, but not be limited to:
   (a) the amount of senior citizens who reside in special districts;
   (b) the amount of special districts in the state of New York;
   (c) the average income of senior citizens in the state of New York who
 reside in a special district;
   (d)  feasible  revisions to real property tax policies, procedures and
 practices that have the potential to reduce the tax  burden  for  senior
 citizens  with  properties  located  within  special  districts that are
 subject to real property taxation; and
   (e) strategies that will support an  equitable  distribution  of  real
 property taxation within such special districts.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14273-01-5
 S. 10170                            2
 
   §  3.  Such  board  shall  make a report of the findings of its study,
 including any recommendations for legislative  action  as  it  may  deem
 necessary  and appropriate. Such report shall be delivered to the gover-
 nor, the temporary president of the senate, the speaker of the assembly,
 the  minority leader of the senate, the minority leader of the assembly,
 the senate finance committee, the senate budget and  revenue  committee,
 the assembly ways and means committee and the standing committee on real
 property  taxation  no  later than two years after the effective date of
 this act.
   § 4. This act shall take effect immediately and shall  expire  and  be
 deemed  repealed three years after such effective date, or upon delivery
 of the report required by section three of  this  act,  whichever  comes
 first; provided that the state board of real property tax services shall
 notify  the  legislative  bill  drafting commission upon delivery of the
 report required by section three of this act in order that  the  commis-
 sion may maintain an accurate and timely effective database of the offi-
 cial  text of the laws of the state of New York in furtherance of effec-
 tuating the provisions of section 44 of the legislative law and  section
 70-b of the public officers law.