New York 2025-2026 Regular Session

New York Assembly Bill A02130

Introduced
1/15/25  

Caption

Repeals the tax exempt status of private universities that received real property tax exemptions of one hundred million dollars or more during the prior fiscal year.

Summary

Bill A02130 proposes to amend the real property tax law by repealing the tax-exempt status of educational institutions that receive real property tax exemptions amounting to one hundred million dollars or more annually. This change aims to ensure that large private educational institutions contribute to local tax revenues, which could then be allocated to support the City University of New York (CUNY). The bill stipulates that the funds collected from these taxes must supplement CUNY's annual state funding, preventing any reduction in existing state allocations in response to this new revenue.

Impact

If enacted, this bill would significantly alter the financial landscape for large private educational institutions in New York by imposing property taxes where previously exempt. This change could lead to increased funding for CUNY, potentially enhancing its financial stability and ability to serve students. Additionally, it may set a precedent for how other states approach tax exemptions for educational institutions, particularly those with substantial financial resources.

Sentiment

The sentiment surrounding Bill A02130 appears to be mixed. Supporters argue that it is a necessary step to ensure that wealthy educational institutions contribute fairly to the community, while opponents express concerns about the potential financial burden on these institutions and the implications for tuition and student services. The lack of voting history and committee discussions makes it difficult to gauge the full extent of support or opposition.

Contention

Notable points of contention include the fairness of taxing educational institutions that claim to serve public interests versus the need for additional funding for public education. Supporters of the bill, primarily from the legislative majority, argue that it addresses inequities in the tax system, while opponents, including some educational leaders and advocates, contend that it could undermine the financial viability of private institutions and ultimately harm students.

Companion Bills

NY S01053

Same As Repeals the tax exempt status of private universities that received real property tax exemptions of one hundred million dollars or more during the prior fiscal year.

Previously Filed As

NY A11160

Repeals the tax exempt status of private universities that received real property tax exemptions of one hundred million dollars or more during the prior fiscal year.

NY S01053

Repeals the tax exempt status of private universities that received real property tax exemptions of one hundred million dollars or more during the prior fiscal year.

NY H5752

Imposes a property tax on non-owner occupied residential properties assessed worth at one million dollars ($1,000,000) and less than two million dollars ($2,000,000) and a higher tax on properties assessed at two million dollars ($2,000,000) or more.

NY A11039

Allows the alteration or repeal of real property tax exemptions for private institutions of higher education.

NY A10837

Provides a state income tax exemption for police officers up to one hundred thousand dollars.

NY A09132

Provides that real property held in the cooperative form of ownership by a minister of the gospel, priest or rabbi of any denomination, an actual resident and inhabitant of this state, who is engaged in the work assigned by the church or denomination of which such person is a member, or who is unable to perform such work due to impaired health or is over seventy years of age, shall be exempt from taxation to the extent of fifteen hundred dollars; provides that certain properties receiving a tax exemption pursuant to the clergy property tax exemption are eligible to receive a partial abatement for residential real property held in the cooperative or condominium form of ownership in a city having a population of one million or more.

NY A09527

Makes the first one hundred thousand dollars of an individual's private pension non-taxable.

NY S10304

Provides a state income tax exemption for police officers up to one hundred thousand dollars.

NY HB0045

AN ACT relating to taxation; revising the deadline to apply and the exemption amount for the property tax exemption for long-term homeowners; providing a method to claim the property tax exemption in subsequent years; establishing a limitation on the long-term homeowner tax exemption; amending definitions; repealing the sunset date of the property tax exemption; and providing for an effective date.

NY SB150

Exempting automobiles 25 years or older from personal property taxes

Similar Bills

No similar bills found.