Relates to increasing the amount of the childcare center tax abatement for certain properties in N.Y. City

Latest action Dec 5, 2025

Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousand twenty-seven.

Not chosen yet

Where it stands

Signed into law.

Introduced
In committee
Up for a vote
Passed one chamber
Passed
Enacted

New York State Senate

Same as A8028, the matching bill in the Assembly.

Amends the Real Property Tax Law.

Committee

Cities 1 · New York State Senate

Also referred to Real Property Taxation · New York State Assembly, Ways and Means · New York State Assembly.

Purpose, from the sponsor's memo

This bill would allow for more child care centers to utilize the proper- ty tax abatement program.

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

Recorded votes

Vote: Floor vote
NY SenateJun 5, 2025Result: passed
(57) (3) (0) (3)
Vote: Committee vote · Cities 1
Senate Cities 1May 20, 2025Result: passed
(7) (0) (0) (0)

Cosponsors

Jessica Scarcella-Spanton, Joseph P. Addabbo Jr. and 2 more on Agora

Democratic4

See the full list on nysenate.gov

The sponsor's argument

Why Roxanne J. Persaud says this is needed

Part HH of Chapter 59 of the laws of 2022 added title 6 to article 4 of the Real Property Tax Law, authorizing a childcare center tax abatement in New York City. Since its enactment, this abatement has been granted to 47 beneficiaries for the creation of 3,500 childcare seats, totaling approximately $1,000,000 in abatements to childcare providers. However, this program remains underutilized. This bill would increase the amount of the abatement provided to applicants for such abatement in a tax year commencing after July 1, 2025, including applicants for the enhanced abatement, which may be granted to an owner of an eligible building located within a "childcare desert." Deepening the benefit will incen- tivize more property owners to work with childcare providers to build and expand childcare facilities in New York City. The extension of the application deadline for the childcare center tax abatement from March 15, 2025 to March 15, 2027 will allow more time for the creation of new childcare centers and for the expansion of existing centers.

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

Dec 5, 2025
Signed
SIGNED CHAP.609
NY Senate
Dec 1, 2025
Sent to the executive
DELIVERED TO GOVERNOR
NY Senate
Jun 6, 2025
Passed a chamber
PASSED ASSEMBLY
NY Assembly
Jun 6, 2025
Reported out of committee
REPORTED
NY Assembly
Jun 6, 2025
Rules Report CAL.460
RULES REPORT CAL.460
NY Assembly

Show full history (11 earlier events)

Jun 6, 2025
Substituted
SUBSTITUTED BY S7685
NY Assembly
Jun 5, 2025
Sent to the executive
DELIVERED TO ASSEMBLY
NY Senate
Jun 5, 2025
Passed a chamber
PASSED SENATE
NY Senate
Jun 5, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
Jun 4, 2025
Reported out of committee
REPORTED REFERRED TO RULES
NY Assembly
May 27, 2025
Reported out of committee
REPORTED REFERRED TO WAYS AND MEANS
NY Assembly
May 22, 2025
Advanced to Third Reading
ADVANCED TO THIRD READING
NY Senate
May 21, 2025
2ND Report CAL.
2ND REPORT CAL.
NY Senate
May 20, 2025
1ST Report CAL.1197
1ST REPORT CAL.1197
NY Senate
Apr 29, 2025
Referred to committee
REFERRED TO CITIES 1
NY Senate
Apr 22, 2025
Referred to committee
REFERRED TO REAL PROPERTY TAXATION
NY Assembly

About this record

Summary: The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.
Cosponsors: The list shows the cosponsors who are on Agora, A to Z. The official record may list more.
Party colors: Parties are shown in the same neutral colors.
Source: From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 22, 2026. About our data

Read the record

Read on NY Senate (opens in a new tab) The official record on nysenate.gov.

Your position