New York S 9188: Relates to school property and real property taxes

Bill Text

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S09188 Summary:

BILL NOS09188 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORMURRAY

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COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §1527-b, amd §§2022 & 3602, Ed L; add §§431, 431-a & 906-a, amd §1573, RPT L; add §26, Gen Muni L; add
§99-uu, St Fin L

&nbsp

Relates to school property and real property taxes; establishes the blue ribbon commission on property tax reform; relates to state assistance for local real property reassessment, state assistance to assessing units within a school district, providing a fixed real property assessed value for residential real property owned by certain persons over the age of 65 and providing state reimbursement to municipalities for lost real property tax revenue; requires the state to fund certain programs mandated for municipal corporations or school districts.

Go to top S09188 Actions:

BILL NOS09188 

&nbsp

02/12/2026REFERRED TO EDUCATION

Go to topS09188 Committee&nbspVotes:

Go to topS09188 Floor&nbspVotes:

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

Go to topS09188 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9188

 IN SENATE

 February 12, 2026
 ___________

 Introduced by Sen. MURRAY -- read twice and ordered printed, and when
 printed to be committed to the Committee on Education

 AN ACT to amend the education law, the real property tax law, the gener-
 al municipal law and the state finance law, in relation to school
 property and real property taxes

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

 1 Section 1. The education law is amended by adding a new section 1527-b
 2 to read as follows:
 3 § 1527-b. Funding of mandates imposed on school districts. 1. Defi-
 4 nitions. As used in this section, the following terms shall have the
 5 following meanings unless the context shall otherwise require:
 6 (a) "Mandate" means:
 7 (i) any state law, rule, or regulation which creates a new program or
 8 requires a higher level of service for an existing program which a
 9 school district organized either by special laws or pursuant to the
 10 provisions of a general law, is required to provide; or
 11 (ii) any general law which grants a new property tax exemption or
 12 increases an existing property tax exemption which any such school
 13 district is required to provide.
 14 (b) "Unfunded mandate" shall mean:
 15 (i) any state law, rule, or regulation which creates a new program or
 16 requires a higher level of service for an existing program which any
 17 such school district is required to provide and which results in a net
 18 additional cost to such school district;
 19 (ii) any alteration in funding provided to any such school district
 20 for the purpose of defraying the costs of a program which it is required
 21 to provide, thereby resulting in a net additional cost to such school
 22 district; or
 23 (iii) any general law which grants a new property tax exemption or
 24 increases an existing property tax exemption which any such school
 25 district is required to provide, there by resulting in a net additional
 26 cost to such school district.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05376-03-6

 S. 9188 2

 1 (c) "Net additional cost" means the cost or costs incurred or antic-
 2 ipated to be incurred within a one year period by a school district in
 3 performing or administering a mandate after subtracting therefrom any
 4 revenues received or receivable by the school district on account of the
 5 mandated program or service, including but not limited to:
 6 (i) fees charged to the recipients of the mandated program or service;
 7 (ii) state or federal aid paid specifically or categorically in
 8 connection with the program or service; and
 9 (iii) an offsetting savings resulting from the diminution or elimi-
 10 nation of any other program or service directly attributable to the
 11 performance or administration of the mandated program.
 12 2. Funding of school district mandates. Notwithstanding any other
 13 provision of law, no unfunded mandate shall be enacted which creates an
 14 annual net additional cost to any school district in excess of ten thou-
 15 sand dollars or an