Enacts the "sewage flooding prevention act"; authorizes certain homeowners and not-for-profit agencies in New York City to receive an abatement of real property taxes up to two thousand dollars for the cost of installing sewer improvement check valve devices on certain dwellings; directs the New York City department of environmental protection to promulgate any necessary rules and regulations.
STATE OF NEW YORK
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889
2025-2026 Regular Sessions
IN ASSEMBLY(Prefiled)
January 8, 2025
___________
Introduced by M. of A. ROZIC, PHEFFER AMATO -- read once and referred to
the Committee on Real Property Taxation
AN ACT to amend the real property tax law and the administrative code of
the city of New York, in relation to enacting the "sewage flooding
prevention act"
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "sewage flooding prevention act".
3 § 2. The real property tax law is amended by adding a new section 471
4 to read as follows:
5 § 471. Abatement of taxes for the installation of check valves for
6 sewer improvements in cities with a population of one million or more.
7 1. In a city with a population of one million or more, any owner of a
8 dwelling who installs a check valve device to prevent sewage from back-
9 flowing into such dwelling shall receive an abatement of taxes on such
10 real property equaling one-half, up to two thousand dollars towards the
11 cost of purchasing and installing such device.
12 2. Any not-for-profit entity which owns a building of any type or a
13 dwelling in a city with a population of one million or more and which
14 installs a check valve device to prevent sewage from back-flowing into
15 such building or dwelling shall receive an abatement of water and sewer
16 charges equaling one-half of the cost of purchasing and installing such
17 device, up to two thousand dollars.
18 3. For the purposes of this section, the term "dwelling" shall mean
19 any building, structure or portion thereof which is occupied in whole or
20 in part as a home, residence or sleeping place for one or more human
21 beings.
22 4. The New York city department of environmental protection shall
23 promulgate any rules and regulations necessary for the implementation of
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03337-01-5
A. 889 2
1 this section, including but not limited to, identifying appropriate
2 check valve systems.
3 § 3. Subdivision e of section 24-514 of the administrative code of the
4 city of New York is amended to read as follows:
5 e. Exemptions from sewer rents or charges. Any real property which is
6 entitled to an exemption from the payment of water rents or charges
7 shall also be exempt from payment of the sewer rents or charges imposed
8 hereunder. In addition, any not-for-profit entity which owns a building
9 of any type or a dwelling in a city with a population of one million or
10 more and which installs a check valve device to prevent sewage from
11 back-flowing into such building or dwelling shall receive an abatement
12 of water and sewer charges equaling one-half of the cost of purchasing
13 and installing such device, up to two thousand dollars. For the
14 purposes of this subdivision, the term "dwelling" shall mean any build-
15 ing, structure or portion thereof which is occupied in whole or in part
16 as a home, residence or sleeping place for one or more human beings.
17 § 4. This act shall take effect on the one hundred eightieth day after
18 it shall have become a law.
