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NY S08726

Bill

Status

Introduced

1/7/2026

Primary Sponsor

Alexis Weik

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Requires nonprofit organizations to file property tax exemption applications at the time of property purchase, rather than by the taxable status date or within previous time windows

  • Imposes a fine equal to 25% of the property's assessed taxes on attorneys or authorized agents who fail to timely file exemption applications on behalf of buyers or nonprofit organizations

  • Removes previous filing deadlines that allowed nonprofits to file applications within 30 days of title transfer or by locally-specified deadlines

  • Applies to nonprofit organizations purchasing property both before and after the levy of taxes

  • Takes effect January 1, 2027

Legislative Description

Requires applications for property tax exemptions by nonprofit organizations be filed at the time of purchase of a property; provides that the attorney or agent responsible for filing such application shall be fined twenty-five percent of the property's assessed taxes if such application is not timely filed.

Last Action

REFERRED TO LOCAL GOVERNMENT

1/7/2026

Committee Referrals

Local Government1/7/2026

Full Bill Text

No bill text available