NY State Senate Bill 2025-S6211

Senate Bill S6211

2025-2026 Legislative Session

Relates to tax abatements for building owners in a city having a population of one million or more who complete exterior repairs

download bill text pdf

Current Bill Status - In Senate Committee Cities 1 Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 06, 2025	referred to cities 1

2025-S6211 (ACTIVE) - Details

See Assembly Version of this Bill:: A6992
Current Committee:: Senate Cities 1
Law Section:: Real Property Tax Law
Laws Affected:: Add Art 4 Title 7 §§499-hhhhh - 499-nnnnn, RPT L

2025-S6211 (ACTIVE) - Summary

Provides tax abatements for building owners in a city having a population of one million or more who complete exterior repairs to covered buildings.

2025-S6211 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6211

SPONSOR: HOYLMAN-SIGAL
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to tax abatements
for building owners in a city having a population of one million or more
who complete facade repairs

 
PURPOSE:

This bill creates a property tax abatement for buildings that complete
facade repairs -and take down sidewalk sheds within a year of installa-
tion. It also establishes penalties for buildings that fail to complete
facade repairs and take down sidewalk sheds within eighteen months of
installation.

 
SUMMARY OF PROVISIONS:

Section one of the bill names it the RESTORE Act (Reducing Excess Scaf-
folding and Timely Ongoing Repair Efforts).

Section two of the bill outlines the legislative intent of the bill, to
incentivize the timely completion of building facade repairs and removal
of sidewalk sheds.

Section three of the bill adds a new title 7 to Article 4 of the real
property tax law, which creates a property tax abatement for the timely
completion of facade repair and removal of sidewalk sheds. If an eligi-
ble property owner completes facade repairs and removes associated side-
walk sheds within four months of installation, they will be eligible for
an abatement equal to 50% of their property tax burden or 50% of the
cost of the project, whichever is less. The level of abatement decreases
by five percentage points with each additional month the sidewalk shed
stays up, and the property is ineligible for abatement if a sidewalk
shed remains stays up for more than 12 months.

Section three also establishes penalties for the failure to complete
facade repairs and remove associated sidewalk sheds on a timely basis.
If a property owner fails to complete repairs and remove sidewalk sheds
within 18 months, they will be subject to a penalty equal to 10% of
property taxes due on the property, plus 2% for each additional month,
not to exceed an annual penalty of 25% of property taxes due on the
property.

Section three also establishes processes for applying for the abatement
and for disputing penalties, including when delays are outside the
control of a building owner.

Section four of the bill relates to the effective date.

 
JUSTIFICATION:

Local law 11 of 1998 mandates the inspection and repair of facade s of
buildings over 6 stories in the City of New York. These requirements and
their predecessors came in response to documented negligence by building
owners that resulted in tragic and preventable deaths. An unintended
consequence of these requirements, however, has been the proliferation
of sidewalk sheds (commonly referred to as "scaffolding," although scaf-
folding is, more specifically comprehensive covering of a building's
facade). Half of New York City's scaffolding-totaling 900,000 feet, or
170 miles' worth-is attributable to the requirements of Local Law 11.

Because the cost of doing required repairs generally exceeds the cost of
leaving sidewalk sheds in place, less conscientious building owners
often delay making or completing repairs, sometimes for years.  In addi-
tion, building owners that do not proactively complete repairs and are
forced to put up scaffolding immediately upon the finding of an unsafe
condition, may encounter delays in lining up financing, contractors, and
materials necessary for repairs to begin - sidewalk sheds up, and no
work happening, all the while.

For residents and businesses owners on scaffolded blocks, sidewalk sheds
are a costly eyesore. They plunge formerly sun-drenched sidewalks into
shadow and deter customers. According to one study commissioned by New
York City, sidewalk sheds could cost businesses between $4,000 and
$9,500 each month. In extreme cases, scaffolding boards provide shelter
for drug-dealing and other illegal activity by reducing light and foot
traffic. The Upper West Side is uniquely plagued by sidewalk sheds. In
April 2024, it was reported that on one stretch of West End Avenue,
between W. 107th St. and W. 72nd St., there were 57 sidewalk sheds, the
most per-block in the entire City.

Recognizing that facade repairs are both necessary and costly, this
legislation aims to reward good actors by relieving the financial burden
of facade repairs when they are completed, and sidewalk sheds are
removed, quickly. These include building owners who proactively repair
their facades before unsafe conditions arise, and as a result can coor-
dinate the timing of repairs to minimize the time that sidewalk sheds
are in place; and building owners who otherwise go to the expense of
expeditious completion of facade repairs. Conversely, the bill penalizes
building owners who leave sidewalk sheds up for more than eighteen
months, unless the delays are the result of factors outside the owner's
control.

By rewarding good actors and punishing negligence, this legislation will
reduce the scourge of scaffolding and improve the quality of life in New
York City while still ensuring that buildings are maintained in a state
of good repair.

 
LEGISLATIVE HISTORY:

New bill

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S6211 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6211
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               March 6, 2025
                                ___________
 
 Introduced  by Sen. HOYLMAN-SIGAL -- read twice and ordered printed, and
   when printed to be committed to the Committee on Cities 1
 
 AN ACT to amend the real property tax law, in relation to tax abatements
   for building owners in a city having a population of  one  million  or
   more who complete facade repairs

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act shall be known and may be cited  as  the  "RESTORE
 Act"  (Reducing  Excess  Scaffolding  and  Timely Ongoing Repair Efforts
 Act).
   § 2. Legislative intent. The legislature  hereby  finds  and  declares
 that the safety of the public and the integrity of New York City's built
 environment  are  critical  concerns. Local law number 11 of the city of
 New York for the year 1998 requires periodic inspections and repairs  of
 building  facades to ensure the safety of buildings over six stories. In
 recognition of the financial burden on building owners, and in an effort
 to incentivize the timely completion  of  necessary  repairs,  this  act
 provides  for a property tax abatement program for those who comply with
 repair requirements within specified timeframes, thereby reducing unnec-
 essary scaffolding and sidewalk sheds on city sidewalks.
   § 3. Article 4 of the real property tax law is amended by adding a new
 title 7 to read as follows:
                                  TITLE 7
  PROPERTY TAX ABATEMENT FOR FACADE REPAIR COMPLIANCE IN A CITY HAVING A
                     POPULATION OF ONE MILLION OR MORE
 SECTION 499-HHHHH. DEFINITIONS.
         499-IIIII. ELIGIBILITY.
         499-JJJJJ. GRADUATED TAX ABATEMENT AMOUNTS.
         499-KKKKK. PENALTIES.
         499-LLLLL. ELIGIBILITY FOR ABATEMENT AND PENALTIES  FOR  ONGOING
                      PROJECTS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06108-02-5

 S. 6211                             2
 
         499-MMMMM. APPLICATION PROCESS.
         499-NNNNN. PENALTY DISPUTES.
   § 499-HHHHH. DEFINITIONS. AS USED IN THIS TITLE:
   1.  "COVERED  REPAIRS"  SHALL  MEAN REPAIRS TO THE EXTERIOR WALLS OF A
 BUILDING THAT ARE EITHER (A) REQUIRED PURSUANT TO  SECTION  28-302.5  OF
 THE  ADMINISTRATIVE CODE OF THE CITY OF NEW YORK AND ITS AMENDMENTS UPON
 NOTIFICATION TO THE NEW YORK CITY DEPARTMENT OF BUILDINGS OF  AN  UNSAFE
 CONDITION,  OR  (B) MADE IN ORDER TO PREVENT THE OCCURRENCE OF AN UNSAFE
 CONDITION AND WHICH, IN EITHER CASE, BECAUSE OF  THE  BUILDING'S  HEIGHT
 AND  NATURE  OF THE REPAIRS, REQUIRE THE INSTALLATION OF A SIDEWALK SHED
 IN ACCORDANCE WITH SUBDIVISION 3 OF SECTION  3307.6.2  OF  THE  BUILDING
 CODE OF THE CITY OF NEW YORK.
   2. "COVERED BUILDING" SHALL MEAN A BUILDING THAT IS MAKING OR HAS MADE
 COVERED REPAIRS.
   3.  "COVERED  BUILDING OWNER" SHALL MEAN THE OWNER OF A COVERED BUILD-
 ING, WHETHER A PRIVATE LANDLORD,  COOPERATIVE  HOUSING  CORPORATION,  OR
 CONDOMINIUM ASSOCIATION.
   4. "ABATEMENT CALCULATION PERCENTAGE" SHALL MEAN THE PERCENTAGE FIGURE
 USED  TO CALCULATE THE AMOUNT OF THE PROPERTY TAX ABATEMENT PROVIDED FOR
 BY THIS TITLE.
   § 499-IIIII. ELIGIBILITY.  A  COVERED  BUILDING  OWNER  WHO  COMPLETES
 COVERED  REPAIRS  AND REMOVES ALL SIDEWALK SHEDS INSTALLED IN CONNECTION
 WITH THE COVERED REPAIRS WITHIN  TWELVE  MONTHS  OF  THEIR  INSTALLATION
 SHALL  BE ELIGIBLE FOR A PROPERTY TAX ABATEMENT IN THE TAX YEAR IN WHICH
 COVERED REPAIRS WERE COMPLETED AND THE ASSOCIATED  SIDEWALK  SHEDS  WERE
 REMOVED.
   §  499-JJJJJ.  GRADUATED  TAX  ABATEMENT  AMOUNTS. 1.(A) THE ABATEMENT
 SHALL BE CALCULATED BY MULTIPLYING THE ABATEMENT CALCULATION  PERCENTAGE
 AND THE LESSER OF:
   (I) THE COST OF COVERED REPAIRS; OR
   (II)  THE  PROPERTY TAXES ASSOCIATED WITH THE COVERED BUILDING FOR THE
 TAX YEAR IN WHICH COVERED REPAIRS WERE COMPLETED.
   (B) IF THE COMPLETION OF REPAIRS AND REMOVAL OF SIDEWALK SHEDS  OCCURS
 WITHIN  THREE MONTHS FROM THE INSTALLATION OF SIDEWALK SHEDS, THE ABATE-
 MENT CALCULATION PERCENTAGE SHALL BE FIFTY PERCENT.
   2. FOR EACH ADDITIONAL MONTH BEYOND THREE MONTHS UP TO TWELVE  MONTHS,
 THE ABATEMENT CALCULATION PERCENTAGE SHALL BE SET IN ACCORDANCE WITH THE
 FOLLOWING SCHEDULE:
   (A) FOUR MONTHS: FORTY-FIVE PERCENT;
   (B) FIVE MONTHS: FORTY PERCENT;
   (C) SIX MONTHS: THIRTY-FIVE PERCENT;
   (D) SEVEN MONTHS: THIRTY PERCENT;
   (E) EIGHT MONTHS: TWENTY-FIVE PERCENT;
   (F) NINE MONTHS: TWENTY PERCENT;
   (G) TEN MONTHS: FIFTEEN PERCENT;
   (H) ELEVEN MONTHS: TEN PERCENT; AND
   (I) TWELVE MONTHS: FIVE PERCENT.
   3.  NO  ABATEMENT  SHALL  BE PROVIDED IF THE COMPLETION OF REPAIRS AND
 REMOVAL OF SIDEWALK SHEDS OCCURS MORE  THAN  TWELVE    MONTHS  FROM  THE
 INSTALLATION OF SIDEWALK SHEDS.
   §  499-KKKKK.  PENALTIES.  1.  A  BUILDING OWNER WHO FAILS TO COMPLETE
 COVERED REPAIRS AND REMOVE ALL ASSOCIATED SIDEWALK SHEDS WITHIN EIGHTEEN
 MONTHS OF THEIR INSTALLATION SHALL BE SUBJECT TO A PROPERTY TAX  PENALTY
 FOR EACH SUBSEQUENT MONTH UNTIL COMPLIANCE IS ACHIEVED.
   2.  IN ANY TAX YEAR DURING WHICH SIDEWALK SHEDS REMAINED INSTALLED FOR
 MORE THAN EIGHTEEN MONTHS IN CONNECTION WITH COVERED REPAIRS, THE PENAL-
 S. 6211                             3

 TY SHALL EQUAL TEN PERCENT  OF  PROPERTY  TAXES  OTHERWISE  DUE  ON  THE
 COVERED  BUILDING,  PLUS  AN  ADDITIONAL TWO PERCENT FOR EACH ADDITIONAL
 MONTH AFTER EIGHTEEN MONTHS THAT THE SIDEWALK SHEDS REMAINED  INSTALLED,
 CALCULATED ON THE DATE OF THEIR REMOVAL OR THE FINAL DAY OF THE TAX YEAR
 IF  THEY HAVE NOT BEEN REMOVED BY THAT TIME. NOTWITHSTANDING THE FOREGO-
 ING, THE PENALTY SHALL NOT UNDER ANY  CIRCUMSTANCES  EXCEED  TWENTY-FIVE
 PERCENT OF PROPERTY TAXES OTHERWISE DUE ON A COVERED BUILDING IN ANY TAX
 YEAR.
   §  499-LLLLL.  ELIGIBILITY  FOR  ABATEMENT  AND  PENALTIES FOR ONGOING
 PROJECTS. 1. ANY COVERED REPAIRS THAT ARE  UNDERWAY  AT  THE  TIME  THIS
 TITLE  TAKES  EFFECT  SHALL BE ELIGIBLE FOR THE ABATEMENT PROVIDED UNDER
 THIS TITLE, PROVIDED THAT COVERED REPAIRS ARE COMPLETED  AND  ASSOCIATED
 SIDEWALK  SHEDS  ARE  REMOVED  WITHIN  THE  TIMEFRAMES SPECIFIED HEREIN,
 CALCULATED  USING  THE  ORIGINAL  DATE  ON  WHICH  SIDEWALK  SHEDS  WERE
 INSTALLED  EVEN  IF  THAT  DATE  IS  PRIOR TO THE EFFECTIVE DATE OF THIS
 TITLE.
   2. FOR ANY COVERED REPAIRS THAT HAVE BEEN UNDERWAY FOR LESS  THAN  ONE
 YEAR  AS  OF THE EFFECTIVE DATE OF THIS TITLE, THE TIME ELAPSED PRIOR TO
 THE EFFECTIVE DATE SHALL NOT BE COUNTED TOWARD PENALTY ASSESSMENT  UNDER
 THIS  TITLE.   FOR SUCH PROJECTS, THE PENALTY PERIOD SHALL BEGIN RUNNING
 AS OF THE EFFECTIVE DATE OF THIS TITLE.
   3. FOR ANY COVERED REPAIRS THAT HAVE BEEN UNDERWAY FOR MORE  THAN  ONE
 YEAR AS OF THE EFFECTIVE DATE OF THIS TITLE, ANY TIME EXCEEDING ONE YEAR
 PRIOR  TO THE EFFECTIVE DATE SHALL BE COUNTED TOWARD PENALTY ASSESSMENT,
 NOT TO EXCEED THE EQUIVALENT OF EIGHTEEN MONTHS' WORTH OF  REPAIR  TIME,
 AND  THEREFORE  NO  PROJECT  SHALL  BE  SUBJECT TO A PENALTY FOR COVERED
 REPAIRS THAT ARE COMPLETED AND ASSOCIATED SIDEWALK SHEDS REMOVED  WITHIN
 SIX MONTHS OF THE EFFECTIVE DATE OF THIS TITLE.
   §  499-MMMMM.  APPLICATION  PROCESS.  1.  TO  CLAIM A TAX ABATEMENT, A
 COVERED BUILDING OWNER MUST SUBMIT PROOF OF TIMELY COMPLIANCE  WITH  THE
 REQUIREMENTS OF THIS TITLE TO THE NEW YORK CITY DEPARTMENT OF FINANCE.
   2.  THE NEW YORK CITY DEPARTMENT OF BUILDINGS SHALL PROVIDE TO THE NEW
 YORK CITY DEPARTMENT OF FINANCE ANY INFORMATION NECESSARY TO  ADMINISTER
 THE PROVISIONS OF THIS TITLE.
   3.  THE NEW YORK CITY DEPARTMENT OF FINANCE SHALL PROMULGATE ANY RULES
 OR REGULATIONS NECESSARY TO ADMINISTER THE PROVISIONS OF THIS TITLE.
   § 499-NNNNN. PENALTY DISPUTES. 1. A  BUILDING  OWNER  MAY  DISPUTE  AN
 ASSIGNED  PENALTY,  AND  THE  NEW  YORK CITY DEPARTMENT OF FINANCE SHALL
 REVIEW SUCH DISPUTES AND MAY WAIVE OR REDUCE A  PENALTY,  PROVIDED  THAT
 THE  OWNER CAN PROVIDE SATISFACTORY EVIDENCE THAT THE PERTINENT DELAY IN
 COMPLETING COVERED REPAIRS OR REMOVING ASSOCIATED SIDEWALK SHEDS WAS THE
 RESULT OF FACTORS OUTSIDE THE CONTROL OF THE BUILDING OWNER AND  OF  ANY
 ENTITIES  HIRED  BY  THE BUILDING OWNER TO COMPLETE COVERED REPAIRS. THE
 SCALE AND SCOPE OF THE REPAIRS SHALL NOT BE CONSIDERED SUCH FACTORS.
   2. A BUILDING OWNER WHO IS DISSATISFIED WITH THE DECISION OF  THE  NEW
 YORK  CITY  DEPARTMENT OF FINANCE REGARDING A PENALTY DISPUTE MAY APPEAL
 TO THE NEW YORK CITY TAX COMMISSION WITHIN THIRTY DAYS OF THE DECISION.
   § 4. This act shall take effect immediately.

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