NY State Senate Bill 2025-S1131B

Current Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 27, 2026	print number 1131b
Jan 27, 2026	amend (t) and recommit to local government
Jan 07, 2026	referred to local government
Mar 28, 2025	print number 1131a
Mar 28, 2025	amend and recommit to local government
Jan 08, 2025	referred to local government

Bill Amendments

Original

B (Active)

2025-S1131 - Details

See Assembly Version of this Bill:: A3339
Current Committee:: Senate Local Government
Law Section:: Real Property Taxation
Versions Introduced in 2023-2024 Legislative Session:: S7871, A9673

2025-S1131 - 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-S1131 - Sponsor Memo

                                 
BILL NUMBER: S1131

SPONSOR: MAY
 
TITLE OF BILL:

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

 
PURPOSE:

To create a pilot program for up to 5 municipalities to implement a land
value taxation system

 
SUMMARY OF PROVISIONS:

Section 1 establishes that the secretary  of  state  shall  establish  a
pilot program for up to 5 municipalities to develop a plan for implemen-
tation of land value taxation

Section 2 establishes the effective date of the bill

 
JUSTIFICATION:

In 2023, facing economic and tax challenges not dissimilar to many Amer-
ican  cities, Detroit's Mayor, Mike Duggan, proposed a solution known as
a land value tax. This tax,  also  referred  to  as  a  split-rate  tax,
involved  taxing  land  at a higher rate to taxing infrastructure on the
land.

The key objective of this approach is to encourage the  optimal  use  of
land by providing a reduced tax increase for land development. This will
promote  infill  development, rather than continuous outward sprawl from
city centers. By implementing this tax, speculation and wasteful use  of
land  are  discouraged,  as  the  cost  of  owning  undeveloped  land is
increased. The land value tax can alleviate the burden on homeowners  in
many  cities.  It  ensures  that  owners  of  high-value land, currently
utilized for low-value purposes, contribute their fair share.

Land value taxes have drawn interest and been put  into  practice  else-
where,  including  in New York. In 1993, Governor Mario Cuomo approved a
bipartisan bill allowing Amsterdam to implement a land tax, but  it  was
later repealed due to a change in mayoral administration. More recently,
Buffalo's  city  council passed a resolution to study the implementation
of a land value tax in February 2023. Pennsylvania  has  permitted  this
form  of  taxation  since 1913, with 15 cities currently using a form of
land value, tax.

While property taxes are frequently discussed,  there  has  been  little
opportunity for innovation and policy advancement. This bill establishes
a  pilot  program  granting  permission  and  support to up to 5 munici-
palities to implement a land value tax,  providing  an  opportunity  for
experimentation and progress in tax policy.

 
LEGISLATIVE HISTORY:

2023-2024: S.7871-A (May) / A.9673-A (Bores)

 
FISCAL IMPLICATIONS:
None to the State.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S1131 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1131
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sen.  MAY  --  read  twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 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.

                                                            LBD03468-01-5

2025-S1131A - Details

See Assembly Version of this Bill:: A3339
Current Committee:: Senate Local Government
Law Section:: Real Property Taxation
Versions Introduced in 2023-2024 Legislative Session:: S7871, A9673

2025-S1131A - Summary

2025-S1131A - Sponsor Memo

                                 
BILL NUMBER: S1131A

SPONSOR: MAY
 
TITLE OF BILL:

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

 
PURPOSE:

To create a pilot program for up to 5 municipalities to implement a land
value taxation system.

 
SUMMARY OF PROVISIONS:

Section 1 establishes that the secretary of state shall establish a
pilot program for up to 5 municipalities to develop a plan for implemen-
tation of land value taxation.

Section 2 establishes the effective date of the bill

JUSTIFICATION:

In 2023, facing economic and tax challenges not dissimilar to many Amer-
ican cities, Detroit's Mayor, Mike Duggan, proposed a solution known as
a land value tax. This tax, also referred to as a split-rate tax,
involved taxing land at a higher rate to taxing infrastructure on the
land.

The key objective of this approach is to encourage the optimal use of
land by providing a reduced tax increase for land development. This will
promote infill development, rather than continuous outward sprawl from
city centers. By implementing this tax, speculation and wasteful use of
land are discouraged, as the cost of owning undeveloped land is
increased. The land value tax can alleviate the burden on homeowners in
many cities. It ensures that owners of high-value land, currently
utilized for low-value purposes, contribute their fair share.

Land value taxes have drawn interest and been put into practice else-
where, including in New York. In 1993, Governor Mario Cuomo approved a
bipartisan bill allowing Amsterdam to implement a land tax, but it was
later repealed due to a change in mayoral administration. More recently,
Buffalo's city council passed a resolution to study the implementation
of a land value tax in February 2023. Pennsylvania has permitted this
form of taxation since 1913, with 15 cities currently using a form of
land value, tax.

While property taxes are frequently discussed, there has been little
opportunity for innovation and policy advancement. This bill establishes
a pilot program granting permission and support to up to 5 munici-
palities to implement a land value tax, providing an opportunity for
experimentation and progress in tax policy.

 
LEGISLATIVE HISTORY:

2023-2024: S.7871-A (May) / A.9673-A (Bores)

 
FISCAL IMPLICATIONS:

None to the State.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S1131A - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1131--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sen.  MAY  --  read  twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   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
                       [ ] is old law to be omitted.
                                                            LBD03468-02-5

2025-S1131B (ACTIVE) - Details

See Assembly Version of this Bill:: A3339
Current Committee:: Senate Local Government
Law Section:: Real Property Taxation
Versions Introduced in 2023-2024 Legislative Session:: S7871, A9673

2025-S1131B (ACTIVE) - Summary

2025-S1131B (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S1131B

SPONSOR: MAY
 
TITLE OF BILL:

An act authorizing municipalities to develop and implement a plan for
local land value taxation

 
PURPOSE:

To create allow local municipalities to develop and implement a plan for
land value taxation

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 Allows municipalities to develop a plan for implementation of
land value taxation

Section 2 Establishes the classification of taxable property

Section 3 Requires implementation to maintain revenue neutrality

Section 4 Provides exemptions

Section 2 provides the effective date

 
JUSTIFICATION:

In 2023, facing economic and tax challenges not dissimilar to many Amer-
ican cities, Detroit's Mayor Mike Duggan proposed a solution known as a
land value tax. This tax, also referred to as a split-rate tax, involved
taxing land at a higher rate to taxing infrastructure on the land.

The key objective of this approach is to encourage the optimal use of
land by providing a reduced tax increase for land development. This will
promote infill development, rather than continuous outward sprawl from
city centers. By implementing this tax, speculation and wasteful use of
land are discouraged, as the cost of owning undeveloped land is
increased. The land value tax can alleviate the burden on homeowners in
many cities. It ensures that owners of high-value land, currently
utilized for low-value purposes, contribute their fair share. Land value
taxes have drawn interest and been put into practice elsewhere, includ-
ing in New York. In 1993, Governor Mario Cuomo approved a bipartisan
bill allowing Amsterdam to implement a land tax, but it was later
repealed due to a change in mayoral administration. More recently,
Buffalo's City Council passed a resolution to study the implementation
of a land value tax in February 2023. Pennsylvania has permitted this
form of taxation since 1913, with 15 cities currently using a form of
land value tax.

While property taxes are frequently discussed, there has been little
opportunity for innovation and policy advancement. This bill provides an
opportunity for experimentation and progress in tax policy.

 
LEGISLATIVE HISTORY:

A9673/S7871 of 2023-24

A9673 - referred to ways and means
S7871 - AMEND (T) AND RECOMMIT TO LOCAL GOVERNMENT

 
FISCAL IMPLICATIONS:

None

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S1131B (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1131--B
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sen.  MAY  --  read  twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee -- recommitted to the Committee on Local
   Government in accordance with Senate  Rule  6,  sec.  8  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 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.
                                                            LBD03468-09-6

 S. 1131--B                          2
 
 total levy for each levying body remains unchanged as  otherwise  deter-
 mined under applicable law.
   4. A local law adopted pursuant to subdivision one of this section may
 designate  a specific neighborhood or area within such city, village, or
 town that has adopted such local law that would be  subject  to  such  a
 plan  for land value taxation. All exemptions shall be calculated in the
 same manner and amount as under a non-land-value taxation plan, and  the
 resulting  exempt value may be applied first to improvements and, if any
 amount remains, then to land.
   § 2. This act shall take effect immediately.

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Senate Bill S1131B

Sponsored By

Current Bill Status - In Senate Committee Local Government Committee

Actions

Bill Amendments

2025-S1131 - Details

2025-S1131 - Summary

2025-S1131 - Sponsor Memo

2025-S1131 - Bill Text download pdf

2025-S1131A - Details

2025-S1131A - Summary

2025-S1131A - Sponsor Memo

2025-S1131A - Bill Text download pdf

2025-S1131B (ACTIVE) - Details

2025-S1131B (ACTIVE) - Summary

2025-S1131B (ACTIVE) - Sponsor Memo

2025-S1131B (ACTIVE) - Bill Text download pdf

Comments

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Sponsored By

Rachel May

Current Bill Status - In Senate Committee Local Government Committee

Actions

Bill Amendments

2025-S1131 - Details

2025-S1131 - Summary

2025-S1131 - Sponsor Memo

2025-S1131 - Bill Text download pdf

2025-S1131A - Details

2025-S1131A - Summary

2025-S1131A - Sponsor Memo

2025-S1131A - Bill Text download pdf

2025-S1131B (ACTIVE) - Details

2025-S1131B (ACTIVE) - Summary

2025-S1131B (ACTIVE) - Sponsor Memo

2025-S1131B (ACTIVE) - Bill Text download pdf

Comments