JSA2026 NYS FY2026 Commonwealth Budget – Volume XXI Commercial Property Tax Reform: Scale it BETTR for Small Owners
JSA2026 Commonwealth Budget – Volume XXI
Sliding-Scale Tax Reform for Small Commercial Property Owners
Date: May 12, 2025
Contact: Jason S. Arnold
Email: jaysarnold@icloud.com
Phone: (516) 586-0660
Campaign Site: https://jsa2026.com
In Volume XXI of the Commonwealth Budget, we address a tax injustice that has gone ignored for too long: small commercial property owners are being taxed at the same flat rate as massive developers. A landlord with 6 units pays the same per square foot as a firm that owns 150. This outdated system cripples the little guy and fuels corporate land hoarding.
🔁 The BETTR Sliding-Scale Tax Plan
We propose a tiered tax structure based on unit count, property use, and occupancy. This reform gives breathing room to small landlords while holding speculative developers accountable.
| Property Class | Unit Count | Base Rate | Modifiers |
|---|---|---|---|
| Micro-scale | 1–10 units | 85% of base | Discount for 100% occupancy |
| Small-scale | 11–30 units | Base rate | Reduction for rent-stabilized leases |
| Medium-scale | 31–99 units | 110% of base | Penalty for >25% vacancy |
| Large-scale | 100+ units | 125% of base | Landbanking surcharge applies |
💡 Bonus Incentives for Fair Owners
- Rent Stabilization Bonus: Owners who cap rent increases below CPI get a 10% annual property tax credit.
- Repair & Restoration Incentive: One-year tax freeze for owners who make ADA upgrades, façade improvements, or restore heritage storefronts.
- Local Tenant Preference: 5% tax reduction for owners who lease at least 50% of units to NYS-registered small businesses.
- Transparency Score Bonus: A public-facing accountability score tied to lease terms, eviction history, and reinvestment—top scorers receive additional credits.
🧾 Goals of This Reform
- Level the playing field for local and small-scale commercial property owners
- Discourage long-term vacancy and land speculation
- Encourage affordability, reinvestment, and responsible landlordship
- Improve community character by prioritizing active, local storefronts
No small landlord should pay the same rate as a billion-dollar firm. Volume XXI ensures that tax policy reflects both scale and fairness—because economic survival shouldn’t require real estate empires.
Final Thought
Small owners are the heartbeat of New York neighborhoods. They deserve a system that rewards community—not corporate control.
“I’m not a good candidate. I’m the right one.”
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