S T A T E O F N E W Y O R K
________________________________________________________________________
1457--A
2025-2026 Regular Sessions
I N S E N A T E
January 10, 2025
___________
Introduced by Sens. KAVANAGH, ADDABBO, HOYLMAN-SIGAL, JACKSON, KRUEGER,
ROLISON, SERRANO, STAVISKY -- read twice and ordered printed, and when
printed to be committed to the Committee on Aging -- reported favora-
bly from said committee and committed to the Committee on Finance --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the real property tax law, in relation to increasing the
combined household income limit for eligibility for a senior citizen
rent increase exemption (SCRIE), disability rent increase exemption
(DRIE), senior citizen homeowners' exemption (SCHE), and disabled
homeowners' exemption (DHE) on the basis of the consumer price index;
to amend part U of chapter 55 of the laws of 2014, amending the real
property tax law relating to the tax abatement and exemption for rent
regulated and rent controlled property occupied by senior citizens, in
relation to the effectiveness thereof; and to amend chapter 129 of the
laws of 2014, amending the real property tax law relating to the tax
abatement and exemption for rent regulated and rent controlled proper-
ty occupied by persons with disabilities, in relation to the effec-
tiveness thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraphs a and b of subdivision 3 of section 467-b of the
real property tax law, paragraph a as amended by section 1 of part U of
chapter 55 of the laws of 2014 and paragraph b as amended by chapter 129
of the laws of 2014, are amended to read as follows:
a. for a dwelling unit where the head of the household is a person
sixty-two years of age or older, no tax abatement shall be granted if
the combined income of all members of the household for the income tax
year immediately preceding the date of making application exceeds four
thousand dollars, or such other sum not more than twenty-five thousand
dollars beginning July first, two thousand five, twenty-six thousand
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04145-06-5
S. 1457--A 2
dollars beginning July first, two thousand six, twenty-seven thousand
dollars beginning July first, two thousand seven, twenty-eight thousand
dollars beginning July first, two thousand eight, twenty-nine thousand
dollars beginning July first, two thousand nine, [and] fifty thousand
dollars beginning July first, two thousand fourteen, AND SIXTY-SEVEN
THOUSAND DOLLARS BEGINNING JULY FIRST, TWO THOUSAND TWENTY-FIVE, as may
be provided by the local law, ordinance or resolution adopted pursuant
to this section, provided that when the head of the household retires
before the commencement of such income tax year and the date of filing
the application, the income for such year may be adjusted by excluding
salary or earnings and projecting [his or her] SUCH HEAD OF HOUSEHOLD'S
retirement income over the entire period of such year. THE MAXIMUM
INCOME THRESHOLD PROVIDED FOR HEREIN SHALL BE INCREASED BY ORDER OF THE
COMMISSIONER OF THE STATE DIVISION OF HOUSING AND COMMUNITY RENEWAL TO
REFLECT ANY INCREASE IN THE CONSUMER PRICE INDEX FOR ALL URBAN CONSUMERS
FOR ALL ITEMS AS PUBLISHED BY THE UNITED STATES BUREAU OF LABOR STATIS-
TICS FOR THE REGION IN WHICH THE HOUSING ACCOMMODATION IS LOCATED, AS
ESTABLISHED FOR THE MOST RECENT PRECEDING CALENDAR YEAR AS SHALL BE
PUBLISHED BY THE DIVISION OF HOUSING AND COMMUNITY RENEWAL NO LATER THAN
THE FIRST OF JULY IN ANY GIVEN YEAR, PROVIDED THAT FOR NEW YORK CITY AND
ANY MUNICIPALITY THAT ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION
PROVIDING FOR THE ABATEMENT OF TAXES PURSUANT TO THIS SECTION IN THE
COUNTIES OF DUTCHESS, NASSAU, ORANGE, PUTNAM, ROCKLAND, SUFFOLK, AND
WESTCHESTER, SUCH CONSUMER PRICE INDEX SHALL BE THE NEW YORK-NEWARK-JER-
SEY CITY, NY-NJ-PA CONSUMER PRICE INDEX (CPI-U), AND PROVIDED FURTHER
THAT FOR ANY OTHER MUNICIPALITY THAT ADOPTS A LOCAL LAW, ORDINANCE OR
RESOLUTION PROVIDING FOR THE ABATEMENT OF TAXES PURSUANT TO THIS
SECTION, SUCH CONSUMER PRICE INDEX SHALL BE THE NORTHEAST REGION CONSUM-
ER PRICE INDEX.
b. for a dwelling unit where the head of the household qualifies as a
person with a disability pursuant to subdivision five of this section,
no tax abatement shall be granted if the combined income for all members
of the household for the current income tax year exceeds [fifty] SIXTY-
SEVEN thousand dollars beginning July first, two thousand [fourteen]
TWENTY-FIVE, as may be provided by the local law, ordinance or resol-
ution adopted pursuant to this section. THE MAXIMUM INCOME THRESHOLD
PROVIDED FOR HEREIN SHALL BE INCREASED BY ORDER OF THE COMMISSIONER OF
THE STATE DIVISION OF HOUSING AND COMMUNITY RENEWAL TO REFLECT ANY
INCREASE IN THE CONSUMER PRICE INDEX FOR ALL URBAN CONSUMERS FOR ALL
ITEMS AS PUBLISHED BY THE UNITED STATES BUREAU OF LABOR STATISTICS FOR
THE REGION IN WHICH THE HOUSING ACCOMMODATION IS LOCATED, AS ESTABLISHED
FOR THE MOST RECENT PRECEDING CALENDAR YEAR AS SHALL BE PUBLISHED BY THE
DIVISION OF HOUSING AND COMMUNITY RENEWAL NO LATER THAN THE FIRST OF
JULY IN ANY GIVEN YEAR, PROVIDED THAT FOR NEW YORK CITY AND ANY MUNICI-
PALITY THAT ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION PROVIDING FOR
THE ABATEMENT OF TAXES PURSUANT TO THIS SECTION IN THE COUNTIES OF
DUTCHESS, NASSAU, ORANGE, PUTNAM, ROCKLAND, SUFFOLK, AND WESTCHESTER,
SUCH CONSUMER PRICE INDEX SHALL BE THE NEW YORK-NEWARK-JERSEY CITY,
NY-NJ-PA CONSUMER PRICE INDEX (CPI-U), AND PROVIDED FURTHER THAT FOR ANY
OTHER MUNICIPALITY THAT ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION
PROVIDING FOR THE ABATEMENT OF TAXES PURSUANT TO THIS SECTION, SUCH
CONSUMER PRICE INDEX SHALL BE THE NORTHEAST REGION CONSUMER PRICE INDEX.
§ 2. Paragraphs d and m of subdivision 1 of section 467-c of the real
property tax law, paragraph d as separately amended by chapters 188 and
205 of the laws of 2005, subparagraph 1 of paragraph d as amended by
section 2 of part U of chapter 55 of the laws of 2014 and paragraph m as
S. 1457--A 3
amended by chapter 129 of the laws of 2014, are amended to read as
follows:
d. "Eligible head of the household" means (1) a person or [his or her]
SUCH PERSON'S spouse who is sixty-two years of age or older and is enti-
tled to the possession or to the use and occupancy of a dwelling unit,
provided, however, with respect to a dwelling which was subject to a
mortgage insured or initially insured by the federal government pursuant
to section two hundred thirteen of the National Housing Act, as amended
"eligible head of the household" shall be limited to that person or [his
or her] SUCH PERSON'S spouse who was entitled to possession or the use
and occupancy of such dwelling unit at the time of termination of such
mortgage, and whose income when combined with the income of all other
members of the household, does not exceed six thousand five hundred
dollars for the taxable period, or such other sum not less than sixty-
five hundred dollars nor more than twenty-five thousand dollars begin-
ning July first, two thousand five, twenty-six thousand dollars begin-
ning July first, two thousand six, twenty-seven thousand dollars
beginning July first, two thousand seven, twenty-eight thousand dollars
beginning July first, two thousand eight, twenty-nine thousand dollars
beginning July first, two thousand nine, [and] fifty thousand dollars
beginning July first, two thousand fourteen, AND SIXTY-SEVEN THOUSAND
DOLLARS BEGINNING JULY FIRST, TWO THOUSAND TWENTY-FIVE, as may be
provided by local law; or (2) a person with a disability as defined in
this subdivision. THE MAXIMUM INCOME THRESHOLD PROVIDED FOR HEREIN
SHALL BE INCREASED BY ORDER OF THE COMMISSIONER OF THE STATE DIVISION OF
HOUSING AND COMMUNITY RENEWAL TO REFLECT ANY INCREASE IN THE CONSUMER
PRICE INDEX FOR ALL URBAN CONSUMERS FOR ALL ITEMS AS PUBLISHED BY THE
UNITED STATES BUREAU OF LABOR STATISTICS FOR THE REGION IN WHICH THE
HOUSING ACCOMMODATION IS LOCATED, AS ESTABLISHED FOR THE MOST RECENT
PRECEDING CALENDAR YEAR AS SHALL BE PUBLISHED BY THE DIVISION OF HOUSING
AND COMMUNITY RENEWAL NO LATER THAN THE FIRST OF JULY IN ANY GIVEN YEAR,
PROVIDED THAT FOR NEW YORK CITY AND ANY MUNICIPALITY THAT ADOPTS A LOCAL
LAW, ORDINANCE OR RESOLUTION PROVIDING FOR THE ABATEMENT OF TAXES PURSU-
ANT TO THIS SECTION IN THE COUNTIES OF DUTCHESS, NASSAU, ORANGE, PUTNAM,
ROCKLAND, SUFFOLK, AND WESTCHESTER, SUCH CONSUMER PRICE INDEX SHALL BE
THE NEW YORK-NEWARK-JERSEY CITY, NY-NJ-PA CONSUMER PRICE INDEX (CPI-U),
AND PROVIDED FURTHER THAT FOR ANY OTHER MUNICIPALITY THAT ADOPTS A LOCAL
LAW, ORDINANCE OR RESOLUTION PROVIDING FOR THE ABATEMENT OF TAXES PURSU-
ANT TO THIS SECTION, SUCH CONSUMER PRICE INDEX SHALL BE THE NORTHEAST
REGION CONSUMER PRICE INDEX.
m. "Person with a disability" means an individual who is currently
receiving social security disability insurance (SSDI) or supplemental
security income (SSI) benefits under the federal social security act or
disability pension or disability compensation benefits provided by the
United States department of veterans affairs or those previously eligi-
ble by virtue of receiving disability benefits under the supplemental
security income program or the social security disability program and
currently receiving medical assistance benefits based on determination
of disability as provided in section three hundred sixty-six of the
social services law and whose income for the current income tax year,
together with the income of all members of such individual's household,
does not exceed [fifty] SIXTY-SEVEN thousand dollars beginning July
first, two thousand [fourteen] TWENTY-FIVE, as may be provided by local
law. THE MAXIMUM INCOME THRESHOLD PROVIDED FOR HEREIN SHALL BE
INCREASED BY ORDER OF THE COMMISSIONER OF THE STATE DIVISION OF HOUSING
AND COMMUNITY RENEWAL TO REFLECT ANY INCREASE IN THE CONSUMER PRICE
S. 1457--A 4
INDEX FOR ALL URBAN CONSUMERS FOR ALL ITEMS AS PUBLISHED BY THE UNITED
STATES BUREAU OF LABOR STATISTICS FOR THE REGION IN WHICH THE HOUSING
ACCOMMODATION IS LOCATED, AS ESTABLISHED FOR THE MOST RECENT PRECEDING
CALENDAR YEAR AS SHALL BE PUBLISHED BY THE DIVISION OF HOUSING AND
COMMUNITY RENEWAL NO LATER THAN THE FIRST OF JULY IN ANY GIVEN YEAR,
PROVIDED THAT FOR NEW YORK CITY AND ANY MUNICIPALITY THAT ADOPTS A LOCAL
LAW, ORDINANCE OR RESOLUTION PROVIDING FOR THE ABATEMENT OF TAXES PURSU-
ANT TO THIS SECTION IN THE COUNTIES OF DUTCHESS, NASSAU, ORANGE, PUTNAM,
ROCKLAND, SUFFOLK, AND WESTCHESTER, SUCH CONSUMER PRICE INDEX SHALL BE
THE NEW YORK-NEWARK-JERSEY CITY, NY-NJ-PA CONSUMER PRICE INDEX (CPI-U),
AND PROVIDED FURTHER THAT FOR ANY OTHER MUNICIPALITY THAT ADOPTS A LOCAL
LAW, ORDINANCE OR RESOLUTION PROVIDING FOR THE ABATEMENT OF TAXES PURSU-
ANT TO THIS SECTION, SUCH CONSUMER PRICE INDEX SHALL BE THE NORTHEAST
REGION CONSUMER PRICE INDEX.
§ 3. Subparagraph (i) of paragraph (a) of subdivision 3 of section 467
of the real property tax law, as amended by section 2 of part K of chap-
ter 59 of the laws of 2023, is amended to read as follows:
(i) if the income of the owner or the combined income of the owners of
the property for the applicable income tax year exceeds the sum of three
thousand dollars, or such other sum not less than three thousand dollars
nor more than [fifty] SIXTY-SEVEN thousand dollars BEGINNING JULY FIRST,
TWO THOUSAND TWENTY-FIVE, as may be provided by the local law, ordinance
or resolution adopted pursuant to this section. THE MAXIMUM INCOME
THRESHOLD PROVIDED FOR HEREIN SHALL BE INCREASED BY ORDER OF THE COMMIS-
SIONER TO REFLECT ANY INCREASE IN THE CONSUMER PRICE INDEX FOR ALL URBAN
CONSUMERS FOR ALL ITEMS AS PUBLISHED BY THE UNITED STATES BUREAU OF
LABOR STATISTICS FOR THE REGION IN WHICH THE HOUSING ACCOMMODATION IS
LOCATED, AS ESTABLISHED FOR THE MOST RECENT PRECEDING CALENDAR YEAR AS
SHALL BE PUBLISHED BY THE DIVISION OF HOUSING AND COMMUNITY RENEWAL NO
LATER THAN THE FIRST OF JULY IN ANY GIVEN YEAR, PROVIDED THAT FOR NEW
YORK CITY AND ANY MUNICIPALITY THAT ADOPTS A LOCAL LAW, ORDINANCE OR
RESOLUTION PROVIDING FOR THE ABATEMENT OF TAXES PURSUANT TO THIS SECTION
IN THE COUNTIES OF DUTCHESS, NASSAU, ORANGE, PUTNAM, ROCKLAND, SUFFOLK,
AND WESTCHESTER, SUCH CONSUMER PRICE INDEX SHALL BE THE NEW YORK-NE-
WARK-JERSEY CITY, NY-NJ-PA CONSUMER PRICE INDEX (CPI-U), AND PROVIDED
FURTHER THAT FOR ANY OTHER MUNICIPALITY THAT ADOPTS A LOCAL LAW, ORDI-
NANCE OR RESOLUTION PROVIDING FOR THE ABATEMENT OF TAXES PURSUANT TO
THIS SECTION, SUCH CONSUMER PRICE INDEX SHALL BE THE NORTHEAST REGION
CONSUMER PRICE INDEX.
§ 4. Subparagraph (i) of paragraph (a) of subdivision 5 of section
459-c of the real property tax law, as amended by section 8 of part K of
chapter 59 of the laws of 2023, is amended to read as follows:
(i) if the income of the owner or the combined income of the owners of
the property for the applicable income tax year exceeds the sum of three
thousand dollars, or such other sum not less than three thousand dollars
nor more than [fifty] SIXTY-SEVEN thousand dollars BEGINNING JULY FIRST,
TWO THOUSAND TWENTY-FIVE, as may be provided by the local law or resol-
ution adopted pursuant to this section. THE MAXIMUM INCOME THRESHOLD
PROVIDED FOR HEREIN SHALL BE INCREASED BY ORDER OF THE COMMISSIONER TO
REFLECT ANY INCREASE IN THE CONSUMER PRICE INDEX FOR ALL URBAN CONSUMERS
FOR ALL ITEMS AS PUBLISHED BY THE UNITED STATES BUREAU OF LABOR STATIS-
TICS FOR THE REGION IN WHICH THE HOUSING ACCOMMODATION IS LOCATED, AS
ESTABLISHED FOR THE MOST RECENT PRECEDING CALENDAR YEAR AS SHALL BE
PUBLISHED BY THE DIVISION OF HOUSING AND COMMUNITY RENEWAL NO LATER THAN
THE FIRST OF JULY IN ANY GIVEN YEAR, PROVIDED THAT FOR NEW YORK CITY AND
ANY MUNICIPALITY THAT ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION
S. 1457--A 5
PROVIDING FOR THE ABATEMENT OF TAXES PURSUANT TO THIS SECTION IN THE
COUNTIES OF DUTCHESS, NASSAU, ORANGE, PUTNAM, ROCKLAND, SUFFOLK, AND
WESTCHESTER, SUCH CONSUMER PRICE INDEX SHALL BE THE NEW YORK-NEWARK-JER-
SEY CITY, NY-NJ-PA CONSUMER PRICE INDEX (CPI-U), AND PROVIDED FURTHER
THAT FOR ANY OTHER MUNICIPALITY THAT ADOPTS A LOCAL LAW, ORDINANCE OR
RESOLUTION PROVIDING FOR THE ABATEMENT OF TAXES PURSUANT TO THIS
SECTION, SUCH CONSUMER PRICE INDEX SHALL BE THE NORTHEAST REGION CONSUM-
ER PRICE INDEX.
§ 5. Section 4 of part U of chapter 55 of the laws of 2014, amending
the real property tax law relating to the tax abatement and exemption
for rent regulated and rent controlled property occupied by senior citi-
zens, as amended by chapter 144 of the laws of 2024, is amended to read
as follows:
§ 4. This act shall take effect July 1, 2014[, and sections one and
two of this act shall expire and be deemed repealed June 30, 2026;
provided that the amendment to section 467-b of the real property tax
law made by section one of this act shall not affect the expiration of
such section and shall be deemed to expire therewith].
§ 6. Section 4 of chapter 129 of the laws of 2014, amending the real
property tax law relating to the tax abatement and exemption for rent
regulated and rent controlled property occupied by persons with disabil-
ities, as amended by chapter 144 of the laws of 2024, is amended to read
as follows:
§ 4. This act shall take effect July 1, 2014 [provided, however, that:
(a) the amendments to paragraph b of subdivision 3 of section 467-b of
the real property tax law made by section one of this act shall be
subject to the expiration and reversion of such subdivision pursuant to
section 17 of chapter 576 of the laws of 1974, as amended, when upon
such date the provisions of section two of this act shall take effect;
and
(b) nothing contained in this act shall be construed so as to extend
the provisions of this act beyond June 30, 2026, when upon such date
this act shall expire and the provisions contained in this act shall be
deemed repealed].
§ 7. This act shall take effect immediately.
Please support and approve this Bill S1457A. I need it personally to pass or I may end up homeless this year!
Thank you.
Lydia Sarria