---
type: "Bill"
title: "Provides for a partial exemption from taxation of certain residential real property transferred by a governmental entity, nonprofit housing organization, land bank or community land trust to low-income household"
description: "Provides for a partial exemption from taxation of certain residential real property transferred by a governmental entity, nonprofit housing organization, land bank or community land trust to low-income households; sets forth conditions for the discontinuance of such exemption."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2025-2026"
identifier: "A 355"
citation: "New York A 355 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Didi Barrett"]
version_count: 4
action_count: 26
vote_count: 4
first_action: "2025-01-08"
last_action: "2025-10-16"
source: "openstates"
source_identifier: "ocd-bill/e2031337-3b44-4449-a738-19b12908b8dd"
source_url: "http://www.nysenate.gov/legislation/bills/2025/A355"
source_hash: "ce007cf5eebd067644ff28caa3dd96c868ddbc0ebdc65aaeba0ada28dde8f347"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York A 355 (2025-2026) — Provides for a partial exemption from taxation of certain residential real property transferred by a governmental entity, nonprofit housing organization, land bank or community land trust to low-income household

Provides for a partial exemption from taxation of certain residential real property transferred by a governmental entity, nonprofit housing organization, land bank or community land trust to low-income households; sets forth conditions for the discontinuance of such exemption.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **A355** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=A355&term=2025&Text=Y)
2. **A355A** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2025/A355A)
3. **A355B** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2025/A355B)
4. **A355C** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2025/A355C)

## Votes

- Floor Vote - Version: C — **49–12** (pass) · upper
- Assembly Vote - Vote 2 — **146–0** (pass) · lower
- Assembly Vote — **148–0** (pass) · lower
- MOTION:BARRETT; To reconsider — **147–0** (pass) · lower

## Sponsors

- Didi Barrett — primary (person)
- Alicia Hyndman — cosponsor (person)
- Anil Beephan Jr. — cosponsor (person)
- Billy Jones — cosponsor (person)
- Carrie Woerner — cosponsor (person)
- Christopher Eachus — cosponsor (person)
- Deborah Glick — cosponsor (person)
- Donna Lupardo — cosponsor (person)
- Jo Anne Simon — cosponsor (person)
- Jonathan Jacobson — cosponsor (person)
- Maritza Davila — cosponsor (person)
- Matthew Simpson — cosponsor (person)
- Nikki Lucas — cosponsor (person)
- William Colton — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-08** REFERRED TO REAL PROPERTY TAXATION `referral-committee`
- **2025-02-05** AMEND (T) AND RECOMMIT TO REAL PROPERTY TAXATION `amendment-passage, referral-committee`
- **2025-02-05** PRINT NUMBER 355A `amendment-passage`
- **2025-03-12** AMEND (T) AND RECOMMIT TO REAL PROPERTY TAXATION `amendment-passage, referral-committee`
- **2025-03-12** PRINT NUMBER 355B `amendment-passage`
- **2025-03-18** REPORTED REFERRED TO WAYS AND MEANS `referral-committee`
- **2025-03-18** REPORTED REFERRED TO RULES `referral-committee`
- **2025-03-18** REPORTED
- **2025-03-18** RULES REPORT CAL.108
- **2025-03-18** ORDERED TO THIRD READING RULES CAL.108
- **2025-03-18** PASSED ASSEMBLY `passage`
- **2025-03-18** DELIVERED TO SENATE
- **2025-03-18** REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS `referral-committee`
- **2025-04-08** RECALLED FROM SENATE
- **2025-04-08** RETURNED TO ASSEMBLY
- **2025-04-08** VOTE RECONSIDERED - RESTORED TO THIRD READING
- **2025-04-08** AMENDED ON THIRD READING 355C `amendment-passage`
- **2025-04-28** REPASSED ASSEMBLY `passage`
- **2025-04-28** RETURNED TO SENATE
- **2025-04-28** RECOMMITTED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS `referral-committee`
- **2025-04-29** SUBSTITUTED FOR S1718B
- **2025-04-29** 3RD READING CAL.682
- **2025-04-29** REPASSED SENATE `passage`
- **2025-04-29** RETURNED TO ASSEMBLY
- **2025-10-09** DELIVERED TO GOVERNOR `executive-receipt`
- **2025-10-16** SIGNED CHAP.432 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e2031337-3b44-4449-a738-19b12908b8dd`. Confidence: reported (aggregated from official New York legislature records).