A 3339 New York Assembly · 2025 Regular Session

Directs the department of taxation and finance to establish a pilot program for implementation of local land value taxation

Summary

Authorizes municipalities to develop and implement a plan for local land value taxation based on classes of land; allows real estate to be classified as land or land exclusive of buildings and buildings on land.

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2025

Committee Review

Floor Vote

Governor

Introduced Jan 27, 2025 Last action Jan 21, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

A3339A → A3339B · 6 edits

MODERATE

This bill fundamentally shifts from a pilot program requiring state department approval to a permanent authorization allowing municipalities to independently implement land value taxation. The change expands local control over property tax reform, enabling cities, villages, and towns to classify land separately from buildings and tax them at different rates without waiting for state approval.

Scope change

Changed from a limited pilot program in up to five municipalities to a broad authorization for any municipality to implement land value taxation

ELIGIBILITY

Removed requirement for state department approval and pilot program application process

Added authority for any city, village, or town to independently develop and implement land value taxation plans

Changed from requiring department approval to requiring only local legislative action after public hearings

REQUIREMENT

Added revenue neutrality requirement ensuring total tax levy remains unchanged

Added exemption calculation rules allowing exempt values to be applied first to improvements then to land

SCOPE

Added flexibility to apply taxation to all property or specific categories including homestead and non-homestead classes

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jan 21, 2026

Lower · Passed

PRINT NUMBER 3339B

lower

Jan 21, 2026

Lower · Passed

AMEND (T) AND RECOMMIT TO REAL PROPERTY TAXATION

lower

Jan 7, 2026

Committee

REFERRED TO REAL PROPERTY TAXATION

lower

Mar 28, 2025

Lower · Passed

PRINT NUMBER 3339A

lower

Mar 28, 2025

Lower · Passed

AMEND AND RECOMMIT TO REAL PROPERTY TAXATION

lower

Jan 27, 2025

Committee

REFERRED TO REAL PROPERTY TAXATION

lower

1 primary · 3 co-sponsors