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NY A08479

Bill

Status

Introduced

12/29/2023

Primary Sponsor

Zohran Kwame Mamdani

Click for details

Origin

Assembly

2023-2024 General Assembly

AI Summary

  • Removes tax-exempt status from educational institutions owned by corporations or associations if the value of real property tax exemptions for that institution exceeded $100 million in the prior fiscal year.

  • Property tax revenues collected from newly-taxed private higher education facilities must be directed to the City University of New York as established by Education Law Article 125.

  • Applies only to institutions that have been used exclusively for educational purposes and are organized or conducted exclusively for educational purposes.

  • Requires passage of a concurrent resolution to amend Section 1 of Article 16 of the New York Constitution before the act takes effect.

Legislative Description

Repeals the tax exempt status of private universities that received real property tax exemptions of one hundred million dollars or more during the prior fiscal year.

Last Action

referred to real property taxation

1/3/2024

Committee Referrals

Real Property Taxation12/29/2023

Full Bill Text

No bill text available