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Tompkins County adopts local tax-exemption under new RPTL §421‑p after brief public hearing
Summary
After a brief public hearing, the Tompkins County Legislature adopted Local Law A of 2025 implementing the tax exemption allowed under New York’s Real Property Tax Law §421‑p. The measure passed unanimously, 11‑0, amid public requests for clearer benefit definitions and clawback language.
The Tompkins County Legislature on Jan. 21 adopted Local Law A of 2025, a local law implementing the tax exemption authorized by New York Real Property Tax Law, section 421‑p, following a short public hearing held at the start of the session. The measure passed on a roll‑call vote of 11‑0.
The public hearing included one speaker who urged caution before adopting new tax exemptions. “I haven't seen the proposed legislation related to tax exemptions. Typically, unless there are very, very clear stipulations for what is public benefit, it is a very bad idea to pass legislation related to tax exemptions,” said Amanda Gessner of Ulysses during the hearing.
The legislature opened the regular meeting after closing the hearing, and Susan Curry, vice chair of the Government Operations Committee, introduced the resolution (Document ID 12903) formally adopting the local law. Randy Brown seconded the motion. Legislators debated briefly; Mike Lane said the exemption would help expand housing supply, and Rich John said he supported the measure as an incentive for infill development.
On a roll call the measure passed unanimously: Travis Brooks, Randy Brown, Susan Curry, Deborah Dawson, Rich John, Mike Lane, Veronica Piller, Lee Shirtliff, Mike Sigler, Shawna Black and Dan Klein all voted yes.
Supporters described the exemption as a tool to incentivize additional housing units on sites with existing infrastructure. At the hearing, Gessner urged the legislature to include precise public‑benefit definitions and clawback provisions to ensure any tax relief delivers the intended public outcomes.
The law adopts the tax exemption permitted under Real Property Tax Law §421‑p; the county's resolution materials list the local law as “Local Law A of 2025.” No further implementation details or specific parcels were specified in the meeting record.
The legislature moved directly from the consent agenda to this item and then proceeded with the evening’s remaining business.
