NY State Senate Bill 2025-S8548

Current Bill Status - In Senate Committee Rules Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Dec 29, 2025	print number 8548a
Dec 29, 2025	amend (t) and recommit to rules
Oct 24, 2025	referred to rules

Bill Amendments

Original

A (Active)

2025-S8548 - Details

Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Amd §420-a, RPT L

2025-S8548 - Summary

Relates to the payment of property taxes to municipalities by any nonprofit organization; requires nonprofit organizations that would typically be exempt from property taxes based on nonprofit status to pay 75 percent of its annual property taxes to the municipality in which it sits in order to offset the impact of the exemption.

2025-S8548 - Sponsor Memo

                                 
BILL NUMBER: S8548

SPONSOR: WEIK
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to the payment of
property taxes to municipalities by hospitals considered nonprofit
organizations

 
PURPOSE:

To require nonprofit hospitals to contribute toward municipal property
tax revenues in order to reduce the financial burden caused by their
tax-exempt status, while allowing flexibility for hospitals already
engaged in payments in lieu of taxes (PILOT) or similar agreements.

 
SUMMARY OF PROVISIONS:

Section 1 amends subdivision 1 of section 420-a of the Real Property Tax
Law to require nonprofit hospitals to pay seventy-five percent of their
annual property taxes to the municipality in which they are located.
Hospitals with existing PILOT agreements or similar arrangements are

exempt.

Section 2 provides that the act shall take effect on the first of Janu-
ary next succeeding the date on which it becomes law and shall apply to
assessment rolls prepared on or after that date.

 
JUSTIFICATION:

Municipalities across New York rely heavily on property tax revenues to
fund essential services. While nonprofit hospitals play a vital role in
delivering health care, their tax-exempt status often results in signif-
icant revenue losses for local governments, especially in smaller or
fiscally strained municipalities. Requiring nonprofit hospitals to
contribute seventy-five percent of their annual property tax obligation
strikes a balance between preserving their nonprofit mission and ensur-
ing that municipalities are not overburdened by the cost of supporting
critical services. By exempting hospitals that already participate in
PILOT programs or similar agreements, this legislation recognizes and
protects existing arrangements while promoting fairness and fiscal
stability across the state.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.

2025-S8548 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8548
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             October 24, 2025
                                ___________
 
 Introduced  by  Sen.  WEIK  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the real property tax law, in relation to the payment of
   property taxes to municipalities  by  hospitals  considered  nonprofit
   organizations

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 420-a of the real property tax law
 is amended by adding a new paragraph (c) to read as follows:
   (C) ANY HOSPITAL LOCATED WITHIN THE STATE,  THAT  WOULD  TYPICALLY  BE
 EXEMPT  FROM  PROPERTY  TAXES  BASED  ON ITS NONPROFIT STATUS UNDER THIS
 SECTION, SHALL BE REQUIRED TO PAY SEVENTY-FIVE  PERCENT  OF  ITS  ANNUAL
 PROPERTY  TAXES  TO THE MUNICIPALITY IN WHICH IT SITS IN ORDER TO OFFSET
 THE IMPACT OF THE EXEMPTION AUTHORIZED  BY  THIS  SECTION  ON  MUNICIPAL
 REVENUES.    HOWEVER,  ANY HOSPITALS WITH A STANDING PAYMENTS IN LIEU OF
 TAXES (PILOT) PROGRAM, OR ANY OTHER FINANCIAL AGREEMENT WITH THEIR MUNI-
 CIPALITY  ARRANGED  WITH  THE  INTENT  TO  OFFSET  THE  IMPACT  OF  SUCH
 EXEMPTION,  SHALL  BE  EXEMPT  FROM THE TAX REQUIREMENT LAID OUT IN THIS
 PARAGRAPH.
   § 2. This act shall take effect on the first of January next  succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13730-01-5

2025-S8548A (ACTIVE) - Details

Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Amd §420-a, RPT L

2025-S8548A (ACTIVE) - Summary

2025-S8548A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S8548A

SPONSOR: WEIK
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to the payment of
property taxes to municipalities by any nonprofit organization

 
PURPOSE:

To require nonprofit organizations to contribute toward municipal prop-
erty tax revenues in order to reduce the financial burden caused by
their tax-exempt status, while allowing flexibility for nonprofit organ-
izations already engaged in payments in lieu of taxes (PILOT) or similar
agreements.

 
SUMMARY OF PROVISIONS:

Section 1 amends subdivision 1 of section 420-a of the Real Property Tax
Law to require nonprofit organizations to pay seventy-five percent of
their annual property taxes to the municipality in which they are
located. Nonprofit organizations with existing PILOT agreements or simi-

lar arrangements are exempt.

Section 2 provides that the act shall take effect on the first of Janu-
ary next succeeding the date on which it becomes law and shall apply to
assessment rolls prepared on or after that date.

 
JUSTIFICATION:

Municipalities across New York rely heavily on property tax revenues to
fund essential services. While nonprofit organizations may play a vital
role, their tax-exempt status often results in significant revenue loss-
es for local governments, especially in smaller or fiscally strained
municipalities. Requiring nonprofit organizations to contribute seven-
ty-five percent of their annual property tax obligation strikes a
balance between preserving their nonprofit mission and ensuring that
municipalities are not overburdened by the cost of supporting critical
services. By exempting nonprofits that already participate in PILOT
programs or similar agreements, this legislation recognizes and protects
existing arrangements while promoting fairness and fiscal stability
across the state.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.

2025-S8548A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8548--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             October 24, 2025
                                ___________
 
 Introduced  by  Sen.  WEIK  --  read twice and ordered printed, and when
   printed to be  committed  to  the  Committee  on  Rules  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN ACT to amend the real property tax law, in relation to the payment of
   property taxes to municipalities by any nonprofit organization
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 420-a of the real property tax law
 is amended by adding a new paragraph (c) to read as follows:
   (C) ANY NONPROFIT ORGANIZATION LOCATED WITHIN THE  STATE,  THAT  WOULD
 TYPICALLY  BE  EXEMPT  FROM PROPERTY TAXES BASED ON ITS NONPROFIT STATUS
 UNDER THIS SECTION, SHALL BE REQUIRED TO PAY SEVENTY-FIVE PERCENT OF ITS
 ANNUAL PROPERTY TAXES TO THE MUNICIPALITY IN WHICH IT SITS IN  ORDER  TO
 OFFSET THE IMPACT OF THE EXEMPTION AUTHORIZED BY THIS SECTION ON MUNICI-
 PAL  REVENUES.    HOWEVER,  ANY  NONPROFIT ORGANIZATIONS WITH A STANDING
 PAYMENTS IN LIEU OF TAXES (PILOT) PROGRAM, OR ANY OTHER FINANCIAL AGREE-
 MENT WITH THEIR MUNICIPALITY ARRANGED WITH  THE  INTENT  TO  OFFSET  THE
 IMPACT  OF SUCH EXEMPTION, SHALL BE EXEMPT FROM THE TAX REQUIREMENT LAID
 OUT IN THIS PARAGRAPH.
   § 2. This act shall take effect on the first of January next  succeed-
 ing  the  date  on  which  it shall have become a law and shall apply to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13730-02-5

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Senate Bill S8548

Sponsored By

Current Bill Status - In Senate Committee Rules Committee

Actions

Bill Amendments

2025-S8548 - Details

2025-S8548 - Summary

2025-S8548 - Sponsor Memo

2025-S8548 - Bill Text download pdf

2025-S8548A (ACTIVE) - Details

2025-S8548A (ACTIVE) - Summary

2025-S8548A (ACTIVE) - Sponsor Memo

2025-S8548A (ACTIVE) - Bill Text download pdf

Comments

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Senate Bill S8548

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Sponsored By

Alexis Weik

Current Bill Status - In Senate Committee Rules Committee

Actions

Bill Amendments

2025-S8548 - Details

2025-S8548 - Summary

2025-S8548 - Sponsor Memo

2025-S8548 - Bill Text download pdf

2025-S8548A (ACTIVE) - Details

2025-S8548A (ACTIVE) - Summary

2025-S8548A (ACTIVE) - Sponsor Memo

2025-S8548A (ACTIVE) - Bill Text download pdf

Comments