Loading chat...
NY S01575
Bill
Status
1/10/2025
Primary Sponsor
George Borrello
Click for details
AI Summary
-
Redefines "organized or conducted exclusively" for nonprofit tax exemptions to require that organizational documents explicitly limit purposes to exempt activities such as religious, educational, charitable, or hospital purposes
-
Requires property claiming tax exemption to be "used exclusively" for exempt purposes, with portions used for commercial activities (including timber sales, commercial leases, or commercial improvements) subject to taxation
-
Establishes that religious purposes must be "fundamental, necessary and intrinsic" to practicing a religion, explicitly excluding meditation and maintenance of open space or hiking trails from qualifying as religious purposes
-
Mandates that most exempt properties be actively used for their stated exempt purpose at least 120 days per year on each acre to maintain tax exemption, with educational camps requiring 60 days and personal improvement properties requiring 90 days
-
Creates a state aid program allowing taxing districts (schools, counties, towns, villages, fire districts) to apply for state reimbursement of up to 100% of taxes lost due to nonprofit exemptions on qualifying educational camp properties
Legislative Description
Provides that real property tax exemptions granted to real property owned by corporations or associations organized or conducted exclusively for hospital or for purposes related to the moral or mental improvement of men, women, or children and used exclusively for carrying out such purposes shall only be granted if the property owner can prove by clear and convincing evidence that each acre is actually used for such purpose at least 120 days a year.
Last Action
REFERRED TO LOCAL GOVERNMENT
1/7/2026