Allows the alteration or repeal of real property tax exemptions for certain private institutions of higher education by the passage of a private bill by the legislature and approval by the governor.
STATE OF NEW YORK
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4683
2025-2026 Regular Sessions
IN SENATE
February 11, 2025
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Introduced by Sens. MURRAY, GRIFFO, OBERACKER, ORTT, PALUMBO, RHOADS --
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 certain educational
institutions
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9 Exemptions may be altered or repealed except those exempting real or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15 institutions of higher education may be altered or repealed by the
16 passage of a private bill by the legislature and approval by the gover-
17 nor.
18 § 2. Resolved (if the Assembly concur), That the foregoing be referred
19 to the first regular legislative session convening after the next
20 succeeding general election of members of the assembly, and, in conform-
21 ity with section 1 of article 19 of the constitution, be published for 3
22 months previous to the time of such election.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD89090-01-5
