New York S 1419: Allows the alteration or repeal of real property tax exemptions for private institutions of higher education

Status: OPINION REFERRED TO JUDICIARY (as of 2026-02-03)

State: New York · Session: 2025-2026 · Bill: S 1419

Sponsors: John Liu, Brian Kavanagh, Cordell Cleare, Jabari Brisport, Julia Salazar, Nathalia Fernandez

Bill Text

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S01419 Summary:

BILL NOS01419 

&nbsp

SAME ASSAME AS A11039

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SPONSORLIU

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COSPNSRBRISPORT, CLEARE, FERNANDEZ, KAVANAGH, SALAZAR

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MLTSPNSR

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Amd Art 16 §1, Constn

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

Go to top S01419 Actions:

BILL NOS01419 

&nbsp

01/09/2025REFERRED TO JUDICIARY

01/10/2025TO ATTORNEY-GENERAL FOR OPINION

01/31/2025OPINION REFERRED TO JUDICIARY

01/07/2026REFERRED TO JUDICIARY

01/08/2026TO ATTORNEY-GENERAL FOR OPINION

02/03/2026OPINION REFERRED TO JUDICIARY

Go to topS01419 Committee&nbspVotes:

Go to topS01419 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS01419 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1419

 2025-2026 Regular Sessions

 IN SENATE

 January 9, 2025
 ___________

 Introduced by Sens. LIU, BRISPORT, CLEARE, FERNANDEZ, KAVANAGH, SALAZAR
 -- read twice and ordered printed, and when printed to be committed to
 the Committee on Judiciary

 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 Assembly concur), That section 1 of arti-
 2 cle 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 9 Exemptions may be altered or repealed except those exempting real or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 Assembly 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

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