New York State ADU Rules & Programs
New York has no universal ADU mandate. This page shows how to check your local ordinance, use state programs like Plus One grants, see county ADU tax breaks, and understand NYC’s status—plus official links.
TL;DR: No statewide ADU mandate in New York as of —rules are local. The state’s Plus One ADU program helps fund ADUs via partners, and some counties offer ADU tax exemptions under RPTL 421-p*2. In NYC, City of Yes allows ADUs, but approvals depend on flood and DOB rules. {{verify locally}}

On this page
New York ADU — at-a-glance
Program and exemption availability varies by county and municipality; always verify current eligibility and terms. {{verify locally}}
How to plan an ADU in New York (5 steps)
- Confirm local allowance: Check your city/town/village code; verify overlays (historic, flood, coastal). {{verify locally}}
- Safety & flood: Plan two means of egress, compliant ceiling heights, and flood-resilient design.
- Explore Plus One: Review HCR’s Plus One ADU program and local partner availability; check income/owner-occupancy criteria.
- Check county tax break: See if your county adopted the RPTL 421-p*2 ADU exemption and its conditions (e.g., STR exclusions).
- Apply & build: File with your local building department (NYC: DOB NOW). Upload searchable PDFs; respond to objections; pull permits; inspections; sign-off/CO.
Submittal checklist (quick scan)
- Site plan + zoning diagram; flood exhibits if applicable
- Floor plans & elevations; egress diagrams
- Structural notes/calcs; energy compliance
- Program documents (Plus One) if applying
- County exemption application (if adopted)
Name files like ADU_NewYork_Plans_2025-09-11.pdf.
Size & program overview (illustrative)
Program landscape
Illustrative only. Funding cycles and local rules change. {{verify locally}}
County tax exemptions
Examples: Albany County (adopted), Ulster County (adopted/amended). {{verify locally}}
Local voice prompt
Try speaking to your assistant:
“Hey Siri, ask ADUPlanet — can I build an ADU at my address in New York?”
Follow-ups: “Is Plus One open?” “Do I qualify for a county tax exemption?” “What’s my flood status?”
Community rating (pilot)
Official links (verify here first)
- NYS HCR — Plus One ADU program
- Plus One ADU — Program Manual (PDF)
- NYC DOB Bulletin 2025-006 — ADU approvals contingent (PDF)
- NYC DCP — City of Yes (ADUs)
- NYC HPD — Plus One ADU (local partner)
- Ulster County — ADU tax exemption law (PDF)
- Albany County — ADU tax exemption announcement
- NYC — city playbook
FAQ — New York State ADUs
Is there a statewide ADU law?
No. Local governments control ADU allowances. State programs support ADUs, but they don’t mandate them statewide. {{verify locally}}
What is Plus One?
A state program (via NYS HCR) that funds ADUs through local partners; funding waves open/close and eligibility applies. See the program manual. {{verify locally}}
Can I get a tax break?
Some counties adopt an ADU exemption enabled by RPTL 421-p*2, often capping exempted value and excluding STR use. Check your county’s law. {{verify locally}}
How does NYC handle ADUs?
NYC allows ADUs under City of Yes, but approvals are contingent on flood and DOB rules (see DOB Bulletin 2025-006). {{verify locally}}
2-minute planning walkthrough (New York)
Transcript (abridged): Step 1 — Check local ordinance; Step 2 — Safety & flood; Step 3 — Explore Plus One; Step 4 — Check county tax break; Step 5 — Apply & build. {{verify locally}}