New York A 10154: Enacts the "unique abilities employment act"

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A10154 Summary:

BILL NOA10154 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORBendett

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §425, RPT L

&nbsp

Relates to adjusting the STAR credit depending on the age of a person from sixty-five years of age to eighty-five years of age and older.

Go to top A10154 Actions:

BILL NOA10154 

&nbsp

02/12/2026referred to real property taxation

05/12/2026held for consideration in real property taxation

Go to topA10154 Committee&nbspVotes:

Committee:REAL PROPERTY TAXATION Chair:Williams 
DATE:05/12/2026AYE/NAY:7/3 Action: Held for Consideration WilliamsAyeBaileyNay

EichensteinAyeMillerNay

AlvarezAyeTagueNay

BurroughsAye

O'PharrowAye

RomeroAye

MorenoAye

Go to topA10154 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA10154 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10154

 IN ASSEMBLY

 February 12, 2026
 ___________

 Introduced by M. of A. BENDETT -- read once and referred to the Commit-
 tee on Real Property Taxation

 AN ACT to amend the real property tax law, in relation to providing an
 age-adjusted increase to the school tax relief (STAR) exemption for
 basic and enhanced STAR recipients

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraph (b) of subdivision 2 of section 425 of the real
 2 property tax law is amended by adding a new subparagraph (vii) to read
 3 as follows:
 4 (vii) Age-adjusted base figure. Notwithstanding any other provision of
 5 this section, for purposes of computing the exempt amount pursuant to
 6 subdivision two of this section, the base figure for both the basic STAR
 7 exemption and the enhanced STAR exemption shall be subject to the age
 8 adjustment provided in paragraph (d) of this subdivision when the prop-
 9 erty is owned by one or more eligible owners who have attained the age
 10 of sixty-five years.
 11 § 2. Subdivision 2 of section 425 of the real property tax law is
 12 amended by adding a new paragraph (m) to read as follows:
 13 (m) Age-adjusted base figure. (i) For purposes of this paragraph,
 14 "age" shall mean the age, as of December thirty-first of the calendar
 15 year preceding the applicable taxable status date, of the youngest owner
 16 who (A) primarily resides on the property, and (B) otherwise satisfies
 17 the eligibility requirements for either the basic or enhanced STAR
 18 exemption under this section.
 19 (ii) Where the age of such youngest eligible owner is sixty-five years
 20 or greater, the base figure otherwise applicable under paragraph (b) of
 21 this subdivision shall be increased by the following age adjustment
 22 amount:
 23 (A) age sixty-five through sixty-nine: an increase of ten percent of
 24 such base figure;
 25 (B) age seventy through seventy-four: an increase of twenty percent of
 26 such base figure;

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14680-01-6

 A. 10154 2

 1 (C) age seventy-five through seventy-nine: an increase of thirty
 2 percent of such base figure;
 3 (D) age eighty through eighty-four: an increase of forty percent of
 4 such base figure;
 5 (E) age eighty-five and over: an increase of fifty percent of such
 6 base figure.
 7 (iii) The commissioner shall annually incorporate the age-adjusted
 8 base figure into the calculation of the exempt amount for each assessing
 9 unit in the same manner as other adjustments required by this subdivi-
 10 sion, including the sales price differential factor, equalization
 11 factor, floor, and any adjustment required for city school districts
 12 pursuant to paragraph (j) of this subdivision.
 13 (iv) The age adjustment provided by this paragraph shall apply to
 14 property otherwise eligible for the basic STAR exemption under subdivi-
 15 sion three of this section and to property otherwise eligible for the
 16 enhanced STAR exemption under subdivision four of this section.
 17 (v) In no event shall application of this paragraph reduce the taxable
 18 assessed value of any property below zero or entitle any parcel to more
 19 than one exemption under this section for any school year.
 20 § 3. Subdivision 4 of section 425 of the real property tax