New York A 10779: Establishes a commission to be known as the "New York seawall study commission"

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A10779 Summary:

BILL NOA10779 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORBrabenec

&nbsp

COSPNSR

&nbsp

MLTSPNSR

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Amd §606, Tax L; add §2023-c, Ed L

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Establishes a real property tax freeze credit for taxpayers in certain eligible school districts.

Go to top A10779 Actions:

BILL NOA10779 

&nbsp

04/01/2026referred to ways and means

Go to topA10779 Committee&nbspVotes:

Go to topA10779 Floor&nbspVotes:

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

Go to topA10779 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10779

 IN ASSEMBLY

 April 1, 2026
 ___________

 Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the tax law and the education law, in relation to estab-
 lishing a real property tax freeze credit

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

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (bbb) to read as follows:
 3 (bbb) Real property tax freeze credit. (1) As used in this subsection:
 4 (A) "Freeze-compliant budget" means a budget of a taxing jurisdiction
 5 that has met the requirements of section two thousand twenty-three-b of
 6 the education law.
 7 (B) "Dependent school district" means a school district that is
 8 subject to article fifty-two of the education law and that has a popu-
 9 lation of less than one million.
 10 (B-1) "Independent special district" means a special district as
 11 defined by section one hundred two of the real property tax law that
 12 either: (i) has a separate independent elected board, and either has the
 13 authority to levy a tax, or can require a municipal corporation to levy
 14 a tax on its behalf; or (ii) has a separate independent board appointed
 15 by the governing body of another municipal corporation and either has
 16 the authority to levy a tax or can require a municipal corporation to
 17 levy a tax on its behalf.
 18 (C) "STAR exemption" means the school tax relief exemption authorized
 19 by section four hundred twenty-five of the real property tax law.
 20 (D) "STAR credit" means the school tax relief credit authorized by
 21 subsection (eee) of this section.
 22 (E) "Taxing jurisdiction" means a county, city, town, village, school
 23 district or an independent special district, except that such term shall
 24 not include a city with a population of one million or more, nor shall
 25 it include a county wholly located within such a city.
 26 (F) "Levy credit factor" means the allowable levy growth factor for a
 27 taxing jurisdiction, as determined pursuant to section three-c of the

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13625-06-6

 A. 10779 2

 1 general municipal law or section two thousand twenty-three-a of the
 2 education law, minus one.
 3 (2) An individual taxpayer who meets the eligibility standards set
 4 forth in paragraph three of this subsection and whose primary residence
 5 is located in a taxing jurisdiction that has a freeze-compliant budget
 6 for the fiscal year starting in two thousand twenty-seven, two thousand
 7 twenty-eight and two thousand twenty-nine shall be allowed a credit
 8 against the taxes imposed by this article. Subject to the provisions of
 9 paragraph six of this subsection, such credit shall be determined as
 10 follows:
 11 (A) If a school district other than a dependent school district has a
 12 freeze-compliant budget for its fiscal year starting in two thousand
 13 twenty-seven, a credit shall be allowed for the eligible taxpayer's two
 14 thousand twenty-seven taxable year in the amount that is the greater of
 15 the amount by which the real property taxes imposed upon such residence
 16 by or on behalf of that school district for the fiscal year starting in
 17 two thousand twenty-seven exceeds the real property taxes so imposed for
 18 the fiscal year starting in two thousand twenty-six, or the product of
 19 the real property taxes imposed upon such residence by or on behalf of
 20 that school district for the fiscal year starting in two thousand twen-
 21 ty-six multiplied by the levy credit factor for that school district for
 22 th