S2291 • 2025

Expands the applicability of the assessment exemption for living quarters for parent or grandparent

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Pete Harckham
Last action: 2026-05-04
Official status: In Assembly Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Expands the applicability of the assessment exemption for living quarters for parent or grandparent

Expands the applicability of the assessment exemption for living quarters for parent or grandparent 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.

What This Bill Does

Expands the applicability of the assessment exemption for living quarters for parent or grandparent 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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-05-04 Senate
PASSED SENATE
2026-05-04 Senate
DELIVERED TO ASSEMBLY
2026-05-04 Assembly
REFERRED TO REAL PROPERTY TAXATION
2026-03-23 Senate
ADVANCED TO THIRD READING
2026-03-19 Senate
2ND REPORT CAL.
2026-03-18 Senate
1ST REPORT CAL.577
2026-01-07 Assembly
DIED IN ASSEMBLY
2026-01-07 Assembly
RETURNED TO SENATE
2026-01-07 Senate
REFERRED TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT
2025-06-11 Senate
PASSED SENATE
2025-06-11 Senate
DELIVERED TO ASSEMBLY
2025-06-11 Assembly
REFERRED TO REAL PROPERTY TAXATION
2025-04-30 Senate
ADVANCED TO THIRD READING
2025-04-29 Senate
2ND REPORT CAL.
2025-04-28 Senate
1ST REPORT CAL.694
2025-01-16 Senate
REFERRED TO HOUSING, CONSTRUCTION AND COMMUNITY DEVELOPMENT

Official Summary Text

Expands the applicability of the assessment exemption for living quarters for parent or grandparent
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.

Current Bill Text

Read the full stored bill text

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          2291

                               2025-2026 Regular Sessions

                                    I N  S E N A T E

                                    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