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New YorkS 76852025-2026 Regular SessionSenateWALLET

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

Sponsored By: Roxanne J. Persaud (Democratic)

Became Law

CITIES 1WAYS AND MEANS

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 2 benefits, 2 costs, 0 mixed.

Bigger tax break for childcare space

Building owners who create or expand childcare space in a city with 1 million+ people get a larger property tax abatement. You can claim up to $35 per square foot, capped at $100,000 if your first abatement is before July 1, 2025, or $350,000 if on or after that date. Each year, you can use $7 per square foot, up to the lesser of $20,000 (before July 1, 2025) or $70,000 (on/after), and your property tax bill. Any unused amount can be applied to your bill for up to four later tax years. This applies as of March 15, 2025.

Extra abatement in childcare deserts

If your eligible building is in a childcare desert, you get a larger abatement. Upfront, you can claim $75 per square foot, capped at $225,000 if first taken before July 1, 2025, or $750,000 if on or after that date. Each year, you get $15 per square foot, up to the lesser of $45,000 (before July 1, 2025) or $150,000 (on/after), and your property tax bill. Any unused amount can be carried forward for up to four later years. This enhanced option applies beginning with the tax year that starts July 1, 2023.

Childcare abatement cap and 2032 cutoff

The program has a total cap of $25 million each year. If requests go over that cap, awards can be reduced. No new abatements are authorized for tax years that start on or after July 1, 2032.

Apply by March 15 for abatements

You must file your application by March 15 before the tax year that starts July 1. No applications are allowed after March 15, 2027. Missing these dates can stop you from getting the abatement.

Sponsors & Cosponsors

Sponsor

  • Roxanne J. Persaud

    Democratic • Senate

Cosponsors

  • Jessica Scarcella-Spanton

    Democratic • Senate

  • Joseph P. Addabbo Jr.

    Democratic • Senate

  • Robert Jackson

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 64 • No: 3

Senate vote • 6/5/2025

FLOOR Vote

Yes: 57 • No: 3

committee vote • 5/20/2025

Cities 1 Committee Vote

Yes: 7 • No: 0

Actions Timeline

  1. SIGNED CHAP.609

    12/5/2025Senate

  2. DELIVERED TO GOVERNOR

    12/1/2025Senate

  3. RETURNED TO SENATE

    6/6/2025House

  4. PASSED ASSEMBLY

    6/6/2025House

  5. ORDERED TO THIRD READING RULES CAL.460

    6/6/2025House

  6. SUBSTITUTED FOR A8028

    6/6/2025House

  7. REFERRED TO WAYS AND MEANS

    6/5/2025House

  8. DELIVERED TO ASSEMBLY

    6/5/2025Senate

  9. PASSED SENATE

    6/5/2025Senate

  10. ADVANCED TO THIRD READING

    5/22/2025Senate

  11. 2ND REPORT CAL.

    5/21/2025Senate

  12. 1ST REPORT CAL.1197

    5/20/2025Senate

  13. REFERRED TO CITIES 1

    4/29/2025Senate

Bill Text

  • Original

    4/29/2025

    PDF

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