WeVote
Log In

Bill

Bill

S 10634

Permits the city of Yonkers to establish a surcharge for vacant and abandoned property

2025 Regular Session Introduced by Andrea Stewart-Cousins

Yonkers can impose up to a threefold net tax surcharge on vacant and abandoned properties, with eligibility rules, notices, appeals, and refunds after designation.

REFERRED TO RULES
0
WeVote Research Nonpartisan
Bill Summary · S 10634

Summary of S.10634 (2025-2026) – New York

Purpose and intent

  • Authorizes the City of Yonkers, in Westchester County, to establish a local real property tax surcharge on vacant and abandoned properties.
  • Aims to incentivize property owners to address vacancy issues and discourage long-term abandonment by imposing a higher tax burden on designated properties.

Key provisions and changes

  • New authority: Adds Real Property Tax Law § 306 to permit Yonkers to adopt local laws imposing a vacancy/abandonment surcharge.
  • Surcharge amount: A local law may set a real property tax surcharge up to twice the net real property tax for the property, beginning with fiscal years after July 1, 2027. Importantly, the total resulting tax (surcharge plus regular net tax) cannot exceed three times the net real property tax otherwise due.
  • Definition of vacant and abandoned property: The surcharge applies to properties designated as vacant and abandoned by Yonkers’ Department of Finance, based on criteria such as court determinations, owner declarations, or condemnation orders. The bill provides several criteria to deem a property vacant and abandoned.
  • Exclusions (not vacant/abandoned): Properties undergoing diligent construction/renovation, seasonal occupancy with security, ownership disputes with secure properties, properties damaged by a natural disaster with intent to repair, or owner/tenant occupancy, among other conditions, are not considered vacant and abandoned.
  • Occupancy and designation rules:
    • Vacant/abandoned designation requires notice to the owner, with a 45-day response window.
    • If the owner does not respond or fails to prove movability, the designation can be finalized and the surcharge begins on the next assessment roll.
    • Owners may appeal the designation to Yonkers’ Commissioner of Finance; decisions can be reviewed in court.
    • Overturned designations trigger refunds or credits, but no interest on refunds.
  • Liability and enforcement: Owners may be personally liable for taxes owed if they fail to comply or engage in willful misconduct or fraud related to the designation.
  • Administration: Yonkers’ Department of Finance is empowered to create rules to implement and administer the program, including certification processes.
  • Effective date: Takes effect 30 days after enactment and applies to fiscal years beginning on or after July 1, 2027.

Who is affected

  • Primary impact: Property owners of real properties in Yonkers designated as vacant and abandoned.
  • Municipal side: Yonkers Department of Finance, which administers designation, notices, appeals, and the surcharge collection.

Procedural and timeline aspects

  • Introduction and referral: Introduced June 1, 2026; referred to Rules.
  • Effective timeline: If enacted, the surcharge applies for fiscal years commencing on or after July 1, 2027.
  • Notice and appeal process: Includes owner notice, a 45-day response period, potential appeal to the Commissioner of Finance, and potential judicial review.

Overall, the measure provides Yonkers with a mechanism to levy a substantial surcharge on vacant and abandoned properties, balanced by defined criteria and appeal rights to ensure legitimate designations.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.