NYC Property Tax

NYC DOF Proposes Rule Changes to Extend the Childcare Center Tax Abatement

NYC DOF Proposes Rule Changes to Extend the Childcare Center Tax Abatement

Published 1/12/2026 at 10:28 AM

By: Benjamin M. Williams

NYC’s Department of Finance (“DOF”) has issued a Notice of Public Hearing and Opportunity to Comment on proposed amendments to its rules for the Childcare Center Tax Abatement.

The headline: DOF is proposing rule updates to conform its Title 19 RCNY rules to recent state-law changes and, in doing so, would (1) extend the program through the 2032 tax year, and (2) push out the program’s outer application deadline.

What the rule changes would do

1) Extend the abatement through the 2032 tax year

DOF explains that the rule changes are intended to align the RCNY with amendments to the Real Property Tax Law (“RPTL”) enacted in Chapter 609 of 2025, and that the abatement—previously set to terminate after the 2030 tax year—would be extended through the 2032 tax year.

In the proposed regulatory text, DOF amends 19 RCNY § 60-02(c) so that no childcare center tax abatement (or enhanced childcare center tax abatement) would be provided for any tax year commencing on or after July 1, 2032.

2) Clarify the latest possible filing date: March 15, 2027

DOF also proposes amendments to 19 RCNY § 60-03 to clarify that, while applications are generally due “no later than the March 15 immediately preceding July 1 of the tax year for which the abatement is sought,” in no event may an application be submitted later than March 15, 2027.

DOF’s stated reason is straightforward: these amendments “allow more time for the creation of new childcare centers and for the expansion of existing centers.”

Key dates to calendar

  • February 20, 2026 (11:00 AM) — DOF’s remote public hearing on the proposed rules (via Microsoft Teams).

  • February 20, 2026 — Deadline for written comments on the proposed rules.

  • March 15, 2027 — Proposed “hard stop” for submitting applications: “In no event may an application be submitted later than March 15, 2027.”

  • June 30, 2032 — Proposed cutoff for the benefit: no abatement for tax years commencing after this date.

How to submit comments

The notice lists several ways to submit comments, including:

  • Online submission through the NYC rules website

  • Email to DOF

  • Mail or fax

  • Speaking at the hearing (advance sign-up required)

Comments should be related to DOF’s proposed rules only. It’s not a general forum for questions or complaints about the tax abaement program.

Practical takeaways for taxpayers

  1. If you’re planning a childcare-center conversion/expansion tied to property tax planning, this proposal matters. The change is directly about a property tax abatement for eligible buildings where construction, conversion, alteration, or improvement results in a childcare center (or an increase in allowable children).

  2. The March 15 timing remains central. Even with the proposed extension, DOF’s rule text keeps the basic structure: an application is due by March 15 immediately preceding July 1 of the tax year you want the abatement for—subject to the overall “no later than March 15, 2027” cap.

  3. This is a rule-alignment update, not a new benefit category. DOF frames the amendments as bringing the RCNY into line with state-law changes (Chapter 609 of 2025).

See my prior related blog post: NYC’s Childcare Center Property Tax Abatement Is Back – With Bigger Benefits and More Time to Apply

Source: Rules Relating to the Childcare Center Tax Abatement – NYC Rules