New York A 11039: Allows the alteration or repeal of real property tax exemptions for private institutions of higher education

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A11039 Summary:

BILL NOA11039 

&nbsp

SAME ASSAME AS S01419

&nbsp

SPONSORLee

&nbsp

COSPNSRValdez, Zinerman

&nbsp

MLTSPNSR

&nbsp

Amd Art 16 §1, Constn

&nbsp

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

Go to top A11039 Actions:

BILL NOA11039 

&nbsp

04/23/2026referred to real property taxation

05/01/2026to attorney-general for opinion

05/20/2026opinion referred to judiciary

Go to topA11039 Committee&nbspVotes:

Go to topA11039 Floor&nbspVotes:

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

Go to topA11039 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 11039

 IN ASSEMBLY

 April 23, 2026
 ___________

 Introduced by M. of A. LEE -- 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 9 Exemptions may be altered or repealed except those exempting real or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 15 institutions of higher education may be altered or repealed.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

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