S 2291 NY
Expands the applicability of the assessment exemption for living quarters for parent or grandparent
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Summary
This bill expands a New York State property tax exemption for living quarters built for parents or grandparents to include quarters that were constructed or reconstructed before the section initially took effect in 2000. Previously, the exemption only applied to living quarters constructed or reconstructed after 2000; this bill allows the exemption to apply to older structures as well. The exemption remains available during taxable years in which at least one parent or grandparent maintains their primary residence in the living quarters. The bill takes effect immediately upon enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Official abstract
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.
Sponsor (1)
- Pete Harckham Democratic · primary
1 coauthor / cosponsor
- Robert Jackson Democratic · cosponsor
Action history (16)
- Jan 16, 2025 REFERRED TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT · upper
- Apr 28, 2025 1ST REPORT CAL.694 · upper
- Apr 29, 2025 2ND REPORT CAL. · upper
- Apr 30, 2025 ADVANCED TO THIRD READING · upper
- Jun 11, 2025 PASSED SENATE · upper
- Jun 11, 2025 DELIVERED TO ASSEMBLY · upper
- Jun 11, 2025 REFERRED TO REAL PROPERTY TAXATION · lower
- Jan 7, 2026 DIED IN ASSEMBLY · lower
- Jan 7, 2026 RETURNED TO SENATE · lower
- Jan 7, 2026 REFERRED TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT · upper
- Mar 18, 2026 1ST REPORT CAL.577 · upper
- Mar 19, 2026 2ND REPORT CAL. · upper
- Mar 23, 2026 ADVANCED TO THIRD READING · upper
- May 4, 2026 PASSED SENATE · upper
- May 4, 2026 DELIVERED TO ASSEMBLY · upper
- May 4, 2026 REFERRED TO REAL PROPERTY TAXATION · lower
Text versions (2)
Full text
Full text imported from assembly.state.ny.us
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Bill No.: Summary Actions Committee Votes Floor Votes Memo Text LFIN Chamber Video/Transcript S02291 Summary: BILL NO S02291   SAME AS SAME AS A08949
  SPONSOR HARCKHAM   COSPNSR JACKSON   MLTSPNSR   Amd §469, RPT L   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 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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