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Department of Taxation and Finance

2019 property tax-related legislation

Passed both Houses in 2019

Final Status

(Count = 62)

To view bill text see New York State Legislature. (To search, enter the bill number without the period, for example, X1234-x.)

Subject of Legislation Bill
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Action of
Governor
 2019 RPT Related Bills of Interest 
DTF-ORPTS Departmental / Governor's Program / Budget Bills:

Budget Bill -- Includes several STAR related provisions, equalization related provisions, RPT amin. efficiency provisions, mobile home park reporting changes, co-op info sharing, energy exemp. amds. on State properties, and also makes the Property Tax Cap permanent (see Parts I, J, AA, LL, MM, OO, PP, QQ, RR, SS, TT, and NNN)

S.1509-c
A.2009-c

Budget Bill
Budget Bill

Passed Senate  3/31
Passed Assembly  3/31

Signed  4/12  Ch. 59

Budget Bill -- Includes a Nassau County Class One Reassessment exemption -- phases in certain increases over 5 years (see Part J)

S.1505-c
A.2005-c

Budget Bill
Budget Bill

Passed Senate  3/31
Passed Assembly  3/31

Signed  4/12  Ch. 55

Budget Bill -- Includes STAR related provisions clarifying voluntary switches from the exemption to the credit program, and eliminates exemption removal notice for voluntary switches (see Part G)

S.6615
A.8433

Krueger
Weinstein

Passed Senate  6/20
Passed Assembly  6/20

Signed  6/24  Ch. 39

Other RPT related bills:

Exemption -- Banking Development Districts, adds credit unions and limits duration of district designations (Amds. Banking Law)

S.727-a
A.3320

Montgomery
Zebrowski

Passed Senate  6/13
Passed Assembly  6/18

Signed  12/12  Ch. 629

Exemption -- facilities for physically disabled persons, extends option to special districts (amds. RPTL Sec. 459)

S.6452
A.5137-a

Kaplan
Galef

Passed Senate  6/20
Passed Assembly  6/18

Signed  12/13  Ch. 649
Approval Memo. # 40

Exemption -- Multiple Dwellings involving NYSHFA, extends RPTL Sec. 421-d and bonding authority to 7/23/2021 (HFA Bill)

S.6410
A.8320

Kavanagh
Cymbrowitz

Passed Senate  6/19
Passed Assembly  6/19

Signed  7/27  Ch. 127

Exemption -- 1 Property, RPTL Sec. 406
(S. Huntington Union Free School District, T. of Huntington)

S.4161
A.6468

Gaughran
Stern

Passed Senate  5/6
Passed Assembly  6/19

Signed  10/23  Ch. 403

Exemption -- 1 Property, RPTL Sec. 406
(V. of Island Park, T. of Hempstead)

S.4092-a
A.6840-b

Kaminsky
Miller ML

Passed Senate  6/14
Passed Assembly  6/19

Signed  12/6  Ch. 593

Exemption -- 1 Property, RPTL Sec. 406
(V. of Upper Nyack, T. of Clarkstown)

S.5634
A.7433

Carlucci
Zebrowski

Passed Senate  6/18
Passed Assembly  6/17

Signed  9/13  Ch. 282

Exemption -- 1 Property, RPTL Sec. 406
(V. of Westbury, T. of N. Hempstead)

S.4362-a
A.4747-a

Kaplan
Montesano

Passed Senate  5/13
Passed Assembly  6/18

Signed  10/4  Ch. 348

Exemption -- 1 Property, RPTL Sec. 406
(East Northport Fire District, T. of Huntington)

S.3735-b
A.5769-a

Flanagan
Raia

Passed Senate  6/18
Passed Assembly  6/18

Signed  9/13  Ch. 270

Exemption -- 2 Properties, RPTL Sec. 406
(Patchogue Fire District, T. of Brookhaven)

S.6585-a
A.4810-b

Martinez
Garbarino

Passed Senate  6/20
Passed Assembly  6/20

Signed  9/13  Ch. 267

Exemption -- 1 Property, RPTL Sec. 420-a (amds. C.442 of 2018)
(Konbit Neg Lekay, Inc. of Spring Valley, T. of Ramapo)

S.5316
A.7346

Carlucci
Jaffee

Passed Senate  6/6
Passed Assembly  6/3

Signed 8/30  Ch. 216

Exemption -- 1 Property, RPTL Sec. 420-a
(Ahmadiyya Movement In Islam Inc., T. of Babylon)

S.4758-a
A.6659-a

Brooks
Jean-Pierre

Passed Senate  6/6
Passed Assembly  6/19

Signed  11/20  Ch. 518

Exemption -- 1 Property, RPTL Sec. 420-a
(Bais Trany of Monsey, Inc., T. of Ramapo)

S.5586
A.8145

Carlucci
Brabenec

Passed Senate  6/18
Passed Assembly  6/20

Signed  12/6  Ch. 603

Exemption -- 1 Property, RPTL Sec. 420-a
(BB/S Facilities Management Corp., T. of N. Hempstead)

S.5647-b
A.7824-a

Breslin
McDonald

Passed Senate  6/14
Passed Assembly  6/19

Signed  9/13  Ch. 302

Exemption -- 1 Property, RPTL Sec. 420-a
(Christian Worship Center Church of God, T. of Islip)

S.6503
A.7950-a

Martinez
Ramos

Passed Senate  6/18
Passed Assembly  6/20

Signed  9/13  Ch. 311

Exemption -- 1 Property, RPTL Sec. 420-a
(Church of God and Saints of Christ, C. of Albany)

S.6253
A.8112

Breslin
McDonald

Passed Senate  6/19
Passed Assembly  6/8

Signed  9/13  Ch. 286

Exemption -- 1 Property, RPTL Sec. 420-a
(Church of Jesus Christ, C. of Albany)

S.5234
A.7325

Breslin
McDonald

Passed Senate  5/30
Passed Assembly  6/3

Signed  10/29  Ch. 425

Exemption -- 1 Property, RPTL Sec. 420-a
(Congregation K'hal Yereim of Woodridge, T. of Ramapo)

S.5487
A.6669

Carlucci
Brabenec

Passed Senate  6/13
Passed Assembly  6/20

Signed  12/6  Ch. 599

Exemption -- 12 Properties, RPTL Sec. 420-a
(Congregation Ohav Shalom, C. of Albany)

S.5400
A.7570

Breslin
Fahy

Passed Senate  6/5
Passed Assembly  6/17

Signed  12/6  Ch. 598

Exemption -- 1 Property, RPTL Sec. 420-a
(First Reformed Church of Jamaica, T. of Hempstead)

S.6508-a
A.6923-c

Comrie
Raynor

Passed Senate  6/19
Passed Assembly  6/20

Signed  9/13  Ch. 312

Exemption -- 1 Property, RPTL Sec. 420-a
(Girl Scouts Heart of the Hudson, Inc., T. of Montgomery)

S.6294
A.7857

Skoufis
Miller B.

Passed Senate  6/13
Passed Assembly  6/18

Signed  9/13  Ch. 307

Exemption -- 1 Property, RPTL Sec. 420-a
(Hatzoloh EMS Inc. of Monsey, T. of Ramapo)

S.5265
A.1112

Carlucci
Jaffee

Passed Senate  5/30
Passed Assembly  5/20

Signed  9/13  Ch. 259

Exemption -- 1 Property, RPTL Sec. 420-a
(Hi Tor Animal Care center, T. of Haverstraw)

S.1653
A.1877

Skoufis
Zebrowski

Passed Senate  5/6
Passed Assembly  5/20

Signed  9/13  Ch. 296

Exemption -- 1 Property, RPTL Sec. 420-a
(The Jackey Foundation, T. of Brookhaven)

S.5467-a
A.7398-a

LaValle
Thiele

Passed Senate  6/17
Passed Assembly  6/18

Signed  10/11  Ch. 370

Exemption -- 1 Property, RPTL Sec. 420-a
(Lubavitch of Rosalyn, T. of N. Hempstead)

S.4140
A.6367

Kaplan
D'Urso

Passed Senate  5/13
Passed Assembly  6/17

Signed  11/8  Ch. 473

Exemption -- 1 Property, RPTL Sec. 420-a
(Maryhaven Center for Hope, Inc., T. of Brookhaven)

S.5599-a
A.7354-a

Martinez
DeStefano

Passed Senate  6/4
Passed Assembly  6/19

Signed  11/20  Ch. 524

Exemption -- 1 Property, RPTL Sec. 420-a
(Monastery of the Glorious Ascension Inc., T. of Smithtown)

S.5706-a
A.7560-b

Flanagan
Fitzpatrick

Passed Senate  6/18
Passed Assembly  6/17

Signed  11/20  Ch. 506

Exemption -- 1 Property, RPTL Sec. 420-a
(Morning Star Missionary Baptist Church, C. of Albany)

S.5232
A.7323

Breslin
McDonald

Passed Senate  5/13
Passed Assembly  6/3

Signed  11/25  Ch. 562

Exemption -- 1 Property, RPTL Sec. 420-a
(Mount Moriah Baptist Church, C. of Albany)

S.5233
A.7326

Breslin
McDonald

Passed Senate  5/30
Passed Assembly  6/5

Signed  10/4  Ch. 351

Exemption -- 1 Property, RPTL Sec. 420-a
(New Horizon Counseling Center, Inc., T. of Hempstead)

S.103-a
A.7917-b

Kaminsky
Solages

Passed Senate  6/13
Passed Assembly  6/20

Signed  11/20  Ch. 508

Exemption -- 1 Property, RPTL Sec. 420-a
(Northeastern Association for the Blind at Albany, Inc., C. of Albany)

S.5235
A.7327

Breslin
McDonald

Passed Senate  5/13
Passed Assembly  6/5

Signed  11/25  Ch. 563

Exemption -- 1 Property, RPTL Sec. 420-a
(St. Paraskevi Greek Orthodox Shrine Church, T. of Huntington)

S.6504
A.8289

Flanagan
Raia

Passed Senate  6/18
Passed Assembly  6/20

Signed  10/4  Ch. 357

Exemption -- 1 Property, RPTL Sec. 420-a
(Seventh Day Church of God of the Apostolic Faith, T. of Hempstead)

S.4330
A.2314

Kaminsky
Solages

Passed Senate  6/13
Passed Assembly  6/17

Signed  11/25  Ch. 554

Exemption -- 1 Property, RPTL Sec. 420-a
(Shelter Rock Islamic Center, Inc., T. of N. Hempstead)

S.4141
A.6368

Kaplan
D'Urso

Passed Senate  5/6
Passed Assembly  6/17

Signed  10/4  Ch. 346

Exemption -- 1 Property, RPTL Sec. 420-a
(Unitarian Universalist Congregation of the Great South Bay, T. of Islip)

S.6460
A.4912

Martinez
Garbarino

Passed Senate  6/18
Passed Assembly  6/13

Signed  9/13  Ch. 268

Exemption -- 1 Property, RPTL Sec. 420-a
(West Babylon Church of God of Prophecy, Inc., T. of Babylon)s.45

S.1927-a
A.6246-a

Boyle
LiPetri

Passed Senate  6/6
Passed Assembly  6/17

Signed  11/8  Ch. 459

Exemption -- 1 Property, RPTL Sec. 420-a
(Yeshiva Shaar Ephraim of Monsey, Inc., T. of Ramapo)

S.6429-a
A.8265-a

Carlucci
Brabenec

Passed Senate  6/18
Passed Assembly  6/20

Signed  12/6  Ch. 610

Exemption -- SCRIE/DRIE, Requires mailing of renewal notices at least 30 days prior to filing deadline (Amds. RPTL Secs. 467-b and 467-c)

S.4060
A.3148-a

Hoylman
Dinowitz

Passed Senate  3/26
Passed Assembly  5/6

Signed  11/8  Ch. 472

Exemption -- severely injured members of the armed forces, property alterations to remove barriers, value phased in (adds RPTL Secs. 458-c)

S.1681
A.7289

Skoufis
Barrett

Passed Senate  6/19
Passed Assembly  6/17

Signed  11/11  Ch. 479

Exemption -- Vets., relates to discharged veterans with certain qualifying conditions, or LGBT veterans (Amds. RPTL Secs. 458(4-a), 458-a and 458-b)

S.45-b
A.8097

Addabbo
Pheffer Amato

Passed Senate  6/11
Passed Assembly  6/18

Signed  11/12  Ch. 490

Gateway Development Commission Act -- includes exemption from state and local taxation (see Subdivision 8 of Bill Sec. 1)

S.6372-a
A.8126-a

Comrie
Paulin

Passed Senate  6/20
Passed Assembly  6/19

Signed  7/22  Ch. 108

Industrial Development Agencies (IDAs) -- requires notice to all affected taxing jurisdictions prior to approval of projects

S.2769
A.2947

Comrie
Solages

Passed Senate  6/14
Passed Assembly  4/8

Vetoed  12/20 
Veto Message # 244

Library taxes -- requires Commissioner of Education to do a study, in consultation with DTF, regarding double taxation by libraries

S.5522-a
A.7441-a

Skoufis
Ryan

Passed Senate  6/17
Passed Assembly  6/19

Vetoed  11/25 
Veto Message # 166

Nassau & Suffolk Co. provisions -- limits adjustment of Article 18 and Article 19 current base proportions to one percent (Nassau covers '18 and '19)

S.1891-a
A.2851

Kaminsky
Lavine

Passed Senate  1/29
Passed Assembly  1/28

Signed 2/15  Ch. 12

New York City provisions -- Class II Abatement program, adds one more year of eligibility, through 2020 (amds. RPTL 467-a)

S.6497-a
A.8383

Kavanagh
Quart

Passed Senate  6/18
Passed Assembly  6/20

Signed  7/3  Ch. 90

New York City provisions -- Green Roof tax abatement, modifies and extends provisions of RPTL Secs. 499-aaa through 499-ccc

S.5554-b
A.4740-b

Liu
Rozic

Repassed Senate  6/17
Passed Assembly  6/18

Signed  7/3  Ch. 79

New York City provisions -- limits adjustment of current base proportions to zero percent change from prior year

S.6324
A.8138

Gounardes
Weprin

Passed Senate  6/19
Passed Assembly  6/18

Signed  10/25  Ch. 415

New York City provisions -- Multiple Dwellings, J-51, increases qualifying AV limit and extends to 6/30/2020 (amds. RPTL Sec. 489)

S.3985-b
A.2092-b

Stavisky
Braunstein

Passed Senate  6/20
Passed Assembly  6/20

Signed  7/3  Ch. 72

Payments in Lieu of Taxes (PILOTs) -- requires that assessment reduction school impacts be delayed by a year (adds RPTL Sec. 561)

S.3972
A.218

Harckham
Paulin

Passed Senate  6/18
Passed Assembly  6/20

Signed  10/29  Ch. 421

Real Estate Transfer Tax -- Peconic Bay Region, Suffolk Co., authorizes creation of community housing fund (amds. Town Law and Tax Law)

S.4040-a
A.4941-b

LaValle
Thiele

Passed Senate  6/19
Passed Assembly  6/18

Vetoed  12/20 
Veto Message # 247

Real Estate Transfer Tax -- T. of Chester, Orange Co., authorizes creation of community preservation fund (amds. Town Law and Tax Law)

S.5640-b
A.7592

Skoufis
Schmitt

Passed Senate  6/14
Passed Assembly  6/20

Vetoed  11/25 
Veto Message # 167

Real Estate Transfer Tax -- Ulster Co., authorizes creation of community preservation fund (amds. Gen. Mun. Law and Tax Law)

S.6235
A.129

Metzger
Cahill

Passed Senate  6/12
Passed Assembly  6/19

Signed  12/6  Ch. 608
Approval Memo. # 33

Tax collection -- allows a temporary extension for certain federal employees, or partners, affected by lapse in pay (adds RPTL Sec. 925-e)

S.1675
A.881

Skoufis
Zebrowski

Passed Senate  1/23
Passed Assembly  1/15

Signed 2/1  Ch. 9

Tax collection -- amends the temporary extension for certain federal employees, or partners, affected by lapse in pay (amds. RPTL Sec. 925-e)

S.2523
A.2852

Skoufis
Zebrowski

Passed Senate  1/28
Passed Assembly  1/28

Signed 2/1  Ch. 10

Tax collection -- T. of Mt. Pleasant, allows refund of certain fees, fines, penalties, and interest due to late payments in certain circumstances

S.6257-a
A.8262-a

Harckham
Abinanti

Passed Senate  6/19
Passed Assembly  6/20

Signed  10/29  Ch. 432

Tax Enforcement -- allows expedited foreclosure for vacant and abandoned residential property (adds RPTL Sec. 1111-a)

S.1864
A.4403

Gaughran
McDonald

Passed Senate  2/26
Passed Assembly  5/30

Signed  12/20  Ch. 704
Approval Memo. # 86

Tax Enforcement -- extends the maximum term for delinquent tax installment agreements to 36 months (amds. RPTL Sec. 1184(3))

S.4585
A.4420

Sanders
Zebrowski

Passed Senate  6/12
Passed Assembly  5/21

Signed  9/13  Ch. 265

Tax Enforcement -- V. of Plandome Manor, extends authorization to pledge delinquent tax liens as collateral until 12/31/22 (amds. C. 280 of 2016)

S.4769
A.6771

Kaplan
D'Urso

Passed Senate  6/6
Passed Assembly  6/17

Signed  11/20  Ch. 519

T. of Clarkstown -- limits adjustment of Article 19 current base proportions to one percent on 2019-20 assessment roll

S.4113
A.5765

Carlucci
Zebrowski

Passed Senate  6/13
Passed Assembly  5/1

Signed  7/27  Ch. 119

T. of Orangetown -- limits adjustment of Article 19 current base proportions to one percent on 2019-20 assessment roll

S.5323-a
A.7310-a

Carlucci
Jaffee

Passed Senate  6/11
Passed Assembly  6/5

Signed  7/27  Ch. 121

Updated: