New York S 2291: Expands the applicability of the assessment exemption for living quarters for parent or grandparent

Status: REFERRED TO REAL PROPERTY TAXATION (as of 2026-05-04)

State: New York · Session: 2025-2026 · Bill: S 2291

Sponsors: Pete Harckham, Robert Jackson

Bill Text

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S02291 Summary:

BILL NOS02291 

&nbsp

SAME ASSAME AS A08949

&nbsp

SPONSORHARCKHAM

&nbsp

COSPNSRJACKSON

&nbsp

MLTSPNSR

&nbsp

Amd §469, RPT L

&nbsp

Expands the applicability of the assessment exemption for living quarters for parent or grandparent to include living quarters constructed or reconstructed before the effective date of the section providing such exemption.

Go to top S02291 Actions:

BILL NOS02291 

&nbsp

01/16/2025REFERRED TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT

04/28/20251ST REPORT CAL.694

04/29/20252ND REPORT CAL.

04/30/2025ADVANCED TO THIRD READING 

06/11/2025PASSED SENATE

06/11/2025DELIVERED TO ASSEMBLY

06/11/2025referred to real property taxation

01/07/2026died in assembly

01/07/2026returned to senate

01/07/2026REFERRED TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT

03/18/20261ST REPORT CAL.577

03/19/20262ND REPORT CAL.

03/23/2026ADVANCED TO THIRD READING 

05/04/2026PASSED SENATE

05/04/2026DELIVERED TO ASSEMBLY

05/04/2026referred to real property taxation

Go to topS02291 Committee&nbspVotes:

Go to topS02291 Floor&nbspVotes:

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

Go to topS02291 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2291

 2025-2026 Regular Sessions

 IN SENATE

 January 16, 2025
 ___________

 Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when
 printed to be committed to the Committee on Housing, Construction and
 Community Development

 AN ACT to amend the real property tax law, in relation to expanding the
 applicability of the assessment exemption for living quarters for
 parent or grandparent

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

 1 Section 1. Subdivision 3 of section 469 of the real property tax law,
 2 as added by chapter 377 of the laws of 2000, is amended to read as
 3 follows:
 4 3. Such exemption shall be applicable [only to construction or recon-
 5 struction which occurred subsequent to the effective date of this
 6 section and shall only apply] during taxable years during which at least
 7 one such parent or grandparent maintains a primary place of residence in
 8 such living quarters.
 9 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05276-01-5

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