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Senate bill · S5474 (2025-26)

Relates to requiring certain disclosures by attorneys performing services in connection with a real property tax grievance procedure

Latest action May 20, 2026

New York State Senate

Same as A1204, the matching bill in the Assembly.

Sponsor

Leroy Comrie

State Senator, District 14 · Democratic

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Summary

Requires any contract or retainer agreement between a property owner and an attorney for legal services related to the filing and appearance before a board of assessment review regarding complaints in relation to assessments shall include a written disclosure that such complaints in relation to assessments can be completed without the assistance of an attorney.

Summary from NY Open Legislation. How we handle summaries

Amends the Real Property Tax Law.

From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 21, 2026. About our data

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Purpose, from the sponsor's memo

To enhance transparency and accessibility in the real property tax grievance procedure by mandating clear disclosures in contracts between property owners and-attorneys, ensuring property owners are informed about their rights and options regarding small claims assessment reviews.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Where it stands

Out of committee and scheduled for a vote by the full chamber.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

Committee

Local Government · New York State Senate

Also referred to Real Property Taxation · New York State Assembly.

Cosponsors

Showing the cosponsors who are on Agora, A to Z. The official record may list more.

Read on NY Senate (opens in a new tab)
  • Democratic1

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The sponsor's argument

Why Leroy Comrie says this is needed

The current grievance process for property tax assessments, meant to rectify assessment inequities, has inadvertently exacerbated dispari- ties. Wealthier neighborhoods, appealing assessments more frequently, often receive significant reductions, while poorer areas face overvalu- ation with lower appeal rates. Consequently, assessment reductions, primarily benefiting affluent homeowners, shift tax burdens onto other property owners, exacerbating socioeconomic divides. A 2017 investigation by Newsday in Nassau County revealed a significant tax shift of $1.7 billion from affluent challengers to less wealthy residents. Moreover, a cottage industry of specialists and attorneys has emerged, capitalizing on homeowners' misconceptions about the process's complexity, charging exorbitant fees without ensuring equitable relief. This bill seeks to empower homeowners by mandating specialists and attorneys to disclose that homeowners can independently file grievances with municipal assistance, fostering transparency, curbing predatory practices, and enabling informed decision-making in tax assessments.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

  1. May 20, 2026

    Reported out of committee

    REPORTED

    NY Assembly

  2. May 20, 2026

    Rules Report CAL.138

    RULES REPORT CAL.138

    NY Assembly

  3. May 19, 2026

    Reported out of committee

    REPORTED REFERRED TO RULES

    NY Assembly

  4. May 5, 2026

    Reported out of committee

    REPORTED REFERRED TO WAYS AND MEANS

    NY Assembly

  5. Jan 7, 2026

    Referred to committee

    REFERRED TO LOCAL GOVERNMENT

    NY Senate

Show full history (3 earlier events)
  1. Jan 7, 2026

    Referred to committee

    REFERRED TO REAL PROPERTY TAXATION

    NY Assembly

  2. Feb 21, 2025

    Referred to committee

    REFERRED TO LOCAL GOVERNMENT

    NY Senate

  3. Jan 9, 2025

    Referred to committee

    REFERRED TO REAL PROPERTY TAXATION

    NY Assembly