New York S 10170: Directs the the state board of real property tax services to conduct a study on the feasibility of amending property tax revisions for senior citizens located in special districts

Bill Text

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S10170 Summary:

BILL NOS10170 

&nbsp

SAME ASSAME AS A10219

&nbsp

SPONSORCLEARE

&nbsp

COSPNSRROLISON

&nbsp

MLTSPNSR

&nbsp

&nbsp

Directs the state board of real property tax services conduct a study on the feasibility of amending property tax revisions for senior citizens located in special districts and provide a report for such study.

Go to top S10170 Actions:

BILL NOS10170 

&nbsp

05/04/2026REFERRED TO LOCAL GOVERNMENT

05/19/20261ST REPORT CAL.1255

05/20/20262ND REPORT CAL.

05/21/2026ADVANCED TO THIRD READING 

06/03/2026PASSED SENATE

06/03/2026DELIVERED TO ASSEMBLY

06/03/2026referred to real property taxation

Go to topS10170 Committee&nbspVotes:

Go to topS10170 Floor&nbspVotes:

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

Go to topS10170 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10170

 IN SENATE

 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:

 1 Section 1. For the purposes of this act, the following terms shall
 2 have the following meanings:
 3 (a) "Senior citizen" means a person who owns real property owned by
 4 one or more persons, each of whom is sixty-five years of age or over, or
 5 real property owned by a married couple or by siblings, one of whom is
 6 sixty-five years of age or over, or real property owned by one or more
 7 persons, some of whom qualify under this section and the others of whom
 8 qualify under section 459-c of the real property tax law and who are on
 9 a fixed income.
 10 (b) "Special district" shall have the same meaning as such term is
 11 defined in subdivision 16 of section 102 of the real property tax law.
 12 § 2. The state board of real property tax services is authorized and
 13 directed to conduct a study on the feasibility of changing the way prop-
 14 erty taxes are assessed for senior citizens who reside in a special
 15 district. Such study shall include, but not be limited to:
 16 (a) the amount of senior citizens who reside in special districts;
 17 (b) the amount of special districts in the state of New York;
 18 (c) the average income of senior citizens in the state of New York who
 19 reside in a special district;
 20 (d) feasible revisions to real property tax policies, procedures and
 21 practices that have the potential to reduce the tax burden for senior
 22 citizens with properties located within special districts that are
 23 subject to real property taxation; and
 24 (e) strategies that will support an equitable distribution of real
 25 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

 1 § 3. Such board shall make a report of the findings of its study,
 2 including any recommendations for legislative action as it may deem
 3 necessary and appropriate. Such report shall be delivered to the gover-
 4 nor, the temporary president of the senate, the speaker of the assembly,
 5 the minority leader of the senate, the minority leader of the assembly,
 6 the senate finance committee, the senate budget and revenue committee,
 7 the assembly ways and means committee and the standing committee on real
 8 property taxation no later than two years after the effective date of
 9 this act.
 10 § 4. This act shall take effect immediately and shall expire and be
 11 deemed repealed three years after such effective date, or upon delivery
 12 of the report required by section three of this act, whichever comes
 13 first; provided that the state board of real property tax services shall
 14 notify the legislative bill drafting commission upon delivery of the
 15 report required by section three of this act in order that the commis-
 16 sion may maintain an accurate and timely effective