What's happening
This bill provides tax and water charge abatements for installing sewage backflow prevention devices in New York City dwellings.
Why it matters
Targets flood prevention at the property level. By providing financial incentives for installing check valves, the bill encourages property owners and not-for-profits to proactively protect homes and buildings from sewage backflow, which can cause significant property damage, health risks, and expensive cleanups.
Reduces the financial burden of preventive infrastructure. The tax and water/sewer charge abatements (covering up to half the cost, with a $2,000 cap) help offset the upfront expense of installing backflow prevention devices, making this important upgrade more accessible, especially for lower-income homeowners and not-for-profit organizations.
Promotes equity in urban infrastructure resilience. Not-for-profit entities, including those serving vulnerable populations, are specifically included, ensuring that the benefits of sewage backflow prevention—and the safety it provides—are not limited to private homeowners but extend to community-serving institutions.
Empowers local implementation and oversight. The New York City Department of Environmental Protection is tasked with establishing regulations and defining appropriate check valve technologies, allowing for technical standards and oversight tailored to the city’s unique infrastructure and flooding risks.
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Who cares
Headline styles
Subsidize Sewage Backflow Devices
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to cities
- Referred to cities
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Breaks for Flood Prevention
In Assembly Committee · Real Property Taxation · Sponsor Nily Rozic
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1891
2017-2018 Regular Sessions
IN SENATE
January 11, 2017
Introduced by Sen. AVELLA -- read twice and ordered printed, and when printed to be committed to the Committee on Cities
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 Assembly, do enact as follows:
Section 1. Short title. This act shall be known and may be cited as the "sewage flooding prevention act".
§ 2. The real property tax law is amended by adding a new section 471 to read as follows:
§ 471. Abatement of taxes for the installation of check valves for sewer improvements in cities with a population of one million or more. 1. In a city with a population of one million or more, any owner of a dwelling who installs a check valve device to prevent sewage from backflowing into such dwelling shall receive an abatement of taxes on such real property equaling one-half, up to two thousand dollars towards the cost of purchasing and installing such device.
2. Any not-for-profit entity which owns a building of any type or a dwelling in a city with a population of one million or more and which installs a check valve device to prevent sewage from back-flowing into such building or dwelling shall receive an abatement of water and sewer charges equaling one-half of the cost of purchasing and installing such device, up to two thousand dollars.
3. For the purposes of this section, the term "dwelling" shall mean any building, structure or portion thereof which is occupied in whole or in part as a home, residence or sleeping place for one or more human beings.
4. The New York city department of environmental protection shall 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.
LBD00524-01-7
S. 1891 2
this section, including but not limited to, identifying appropriate check valve systems.
§ 3. Subdivision e of section 24-514 of the administrative code of the city of New York is amended to read as follows:
e. Exemptions from sewer rents or charges. Any real property which is entitled to an exemption from the payment of water rents or charges shall also be exempt from payment of the sewer rents or charges imposed hereunder. In addition, any not-for-profit entity which owns a building of any type or a dwelling in a city with a population of one million or more and which installs a check valve device to prevent sewage from back-flowing into such building or dwelling shall receive an abatement of water and sewer charges equaling one-half of the cost of purchasing and installing such device, up to two thousand dollars. For the purposes of this subdivision, the term "dwelling" shall mean any building, structure or portion thereof which is occupied in whole or in part as a home, residence or sleeping place for one or more human beings.
§ 4. This act shall take effect on the one hundred eightieth day after it shall have become a law.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
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"
Purpose
To amend the real property tax law, in relation to authorizing certain homeowners and nonprofit institutions in New York City receive a tax abatement of up to two thousand dollars for the installation of sewer line "(check valves)" to prevent sewage backflow.
Summary of provisions
The real property tax law is amended to add section 471 to provide homeowners and nonprofit institutions in New York City with an abatement of up to fifty percent (up to two thousand dollars) towards the cost of installing a sewer line check valve to prevent sewage backflow. For homeowners the abatement will be a credit against their property tax, while for nonprofit organizations the abatement will be a credit against their sewer and water bill.
Justification
Many residential properties and nonprofit institutions in New York City experience sewage backflow during rainstorms due to the City's failure to develop its sewer system infrastructure to keep pace with the City's growth. Until the City makes the massive infrastructure improvements necessary to solve this problem, homeowners can prevent raw sewage back-flow by installing a sewer line check valve. Unfortunately, this essential mitigation device is expensive, making it unattainable for many homeowners and nonprofit groups. A tax abatement is necessary to make the check valve affordable.
Prior legislative history
2015-16: S.1131/A.271 (Rozic) 2014: S.6900/A.2342 (Rozic) 2012: A00209 (Lancman) - Real Property Taxation 2011: A00209 (Lancman) - Real Property Taxation 2010: A01255A (Lancman) - Real Property Taxation 2009: A01255A (Lancman) - Ways & Means 2008: A09550 (Lancman) - Real Property Taxation 2007: A09550 (Lancman) - Real Property Taxation
Fiscal implications for state and local governments
To be determined.
Effective date
This act shall take effect on the one hundred eightieth day after it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.