Discontinues the real property tax exemption for certain real property that is used for home games for certain professional sports teams in New York city beginning with the 2026 assessment roll.

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Plain-English Summary

This bill would end a property tax break for certain professional sports teams in New York City. Starting with the 2026 assessment roll, real estate used for home games by professional major league hockey and basketball teams would no longer be exempt from property taxes. The money collected from these taxes would then be given to the Metropolitan Transportation Authority.

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