S T A T E O F N E W Y O R K
________________________________________________________________________
1419
2025-2026 Regular Sessions
I N S E N A T E
January 9, 2025
___________
Introduced by Sens. LIU, BRISPORT, CLEARE, FERNANDEZ, KAVANAGH, SALAZAR
-- 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 educational insti-
tutions
Section 1. Resolved (if the Assembly concur), That section 1 of arti-
cle 16 of the constitution be amended to read as follows:
Section 1. The power of taxation shall never be surrendered, suspended
or contracted away, except as to securities issued for public purposes
pursuant to law. Any laws which delegate the taxing power shall specify
the types of taxes which may be imposed thereunder and provide for their
review.
Exemptions from taxation may be granted only by general laws.
Exemptions may be altered or repealed except those exempting real or
personal property used exclusively for religious, educational or chari-
table purposes as defined by law and owned by any corporation or associ-
ation organized or conducted exclusively for one or more of such
purposes and not operating for profit; PROVIDED, HOWEVER, THAT
EXEMPTIONS OF REAL OR PERSONAL PROPERTY USED EXCLUSIVELY FOR PRIVATE
INSTITUTIONS OF HIGHER EDUCATION MAY BE ALTERED OR REPEALED.
§ 2. Resolved (if the Assembly concur), That the foregoing be referred
to the first regular legislative session convening after the next
succeeding general election of members of the assembly, and, in conform-
ity with section 1 of article 19 of the constitution, be published for 3
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