Bill Text: NY A00898 | 2025-2026 | General Assembly | Introduced

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Bill Title: Allows the alteration or repeal of real property tax exemptions for private institutions of higher education.

Spectrum: Partisan Bill (Democrat 11-0)

Status: (Introduced) 2025-01-09 - to attorney-general for opinion [A00898 Detail]

Download: New_York-2025-A00898-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           898

                               2025-2026 Regular Sessions

                   IN ASSEMBLY

                                       (Prefiled)

                                     January 8, 2025
                                       ___________

        Introduced  by  M. of A. MAMDANI, EPSTEIN, GALLAGHER, SHRESTHA, FORREST,
          LEE, KIM, MITAYNES, BICHOTTE HERMELYN, GONZALEZ-ROJAS, REYES  --  read
          once and referred to the Committee on Real Property Taxation

                    CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY

        proposing  an  amendment to section 1 of article 16 of the constitution,
          in relation to real property tax  exemptions  for  educational  insti-
          tutions

     1    Section  1. Resolved (if the Senate concur), That section 1 of article
     2  16 of the constitution be amended to read as follows:
     3    Section 1. The power of taxation shall never be surrendered, suspended
     4  or contracted away, except as to securities issued for  public  purposes
     5  pursuant  to law. Any laws which delegate the taxing power shall specify
     6  the types of taxes which may be imposed thereunder and provide for their
     7  review.
     8    Exemptions  from  taxation  may  be  granted  only  by  general  laws.
     9  Exemptions  may  be  altered  or repealed except those exempting real or
    10  personal property used exclusively for religious, educational or  chari-
    11  table purposes as defined by law and owned by any corporation or associ-
    12  ation  organized  or  conducted  exclusively  for  one  or  more of such
    13  purposes  and  not  operating  for  profit;  provided,   however,   that
    14  exemptions  of  real  or  personal property used exclusively for private
    15  institutions of higher education may be altered or repealed.
    16    § 2. Resolved (if the Senate concur), That the foregoing  be  referred
    17  to  the  first  regular  legislative  session  convening  after the next
    18  succeeding general election of members of the assembly, and, in conform-
    19  ity with section 1 of article 19 of the constitution, be published for 3
    20  months previous to the time of such election.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD89004-01-5