New York Senate Bill S00389

New York 2025-2026 Regular Session

• Introduced: 1/8/25
• Refer: 1/8/25
• Refer: 1/7/26

Caption

Exempts certain not-for-profit corporations from the real estate transfer tax if such conveyance is to a food relief organization for the purpose of providing food for free to persons experiencing food insecurity.

Summary

S00389 would amend New York’s tax law to allow towns, by local law, to create a real estate transfer tax exemption for conveyances to certain food relief organizations. The bill defines a food relief organization broadly to include religious organizations and other tax-exempt not-for-profit corporations that provide food free of charge to people experiencing food insecurity, including food pantries, food banks, and soup kitchens. The measure is aimed at reducing transaction costs when property is transferred to organizations serving hunger-relief purposes. It would apply only where a town chooses to adopt the exemption, rather than creating a statewide mandatory exemption, and it would take effect immediately if enacted.

Impact

The bill would add a new subdivision to section 1449-ee of the Tax Law, expanding the list of possible real estate transfer tax exemptions available to towns. Its practical effect would be to permit local governments to waive transfer tax on qualifying property conveyances to food relief organizations, potentially lowering acquisition costs for nonprofits that use real property to store, distribute, or serve food to people facing food insecurity. The bill would not itself require any town to adopt the exemption, but it would authorize local enabling legislation for this purpose.

Sentiment

There is no recorded committee transcript or vote history in the provided materials, so no formal legislative debate or roll-call sentiment is available. Based on the bill’s purpose and structure, the measure appears to be framed as a targeted charitable tax relief proposal focused on hunger assistance and support for nonprofit service providers. The absence of opposition or amendments in the available record suggests no documented controversy in the materials provided.

Contention

The main policy question raised by the bill is whether towns should be given discretion to exempt these transfers from the real estate transfer tax, rather than the state establishing a uniform exemption. Another possible point of contention is the breadth of the definition of “food relief organization,” which includes religious organizations and other tax-exempt nonprofits, potentially raising questions about eligibility and the scope of beneficiaries. No specific opposing arguments or supporters are identified in the provided record.