NY Lawmakers Push Tax Credit to Turn Upstate Offices Into Homes

Feb. 24, 2026, 8:14 PM UTC

New York lawmakers want to create a new tax incentive that encourages property owners to turn empty office buildings in Albany, Buffalo, and Rochester into new homes.

Legislation introduced Tuesday by state Senate and Assembly Democrats would set up a new $50 million tax credit program for converting unused office space outside New York City into residential housing. The bill (S9259/A10192) would allow property owners in municipalities with under 1 million residents to claim a refundable tax credit equal to 10% of the rehabilitation expenditures, not to exceed $25 million per project.

The bill is meant to ...

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