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state_legiscan_drain · NY

Establishes a real property tax exemption for certain property owners who reside full-time on such property in certain counties; requires that such owners occupy such property as their primary residence and are enrolled in or eligible for the STAR exemption or credit or that such owners rent to a tenant for a term of at least twelve months and such tenant occupies such property as their primary residence.

May 1, 2026

Summary

If enacted, this bill would establish a real property tax exemption for certain owner-occupied or rental properties in eligible counties, requiring the owner to reside full-time or rent to a long-term tenant. Property owners must be enrolled in or eligible for the STAR exemption or credit to qualify. The bill primarily affects property owners and tenants in participating counties.

Source: https://www.nysenate.gov/legislation/bills/2025/A11243

Common questions

What does "Establishes a real property tax exemption for certain property owners who reside full-time on such property in certain counties; requires that such owners occupy such property as their primary residence and are enrolled in or eligible for the STAR exemption or credit or that such owners rent to a tenant for a term of at least twelve months and such tenant occupies such property as their primary residence." cover?
If enacted, this bill would establish a real property tax exemption for certain owner-occupied or rental properties in eligible counties, requiring the…
When was it published?
It was published on May 1, 2026.

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