Senate bill · S1419 (2025-26)

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

New York State Senate

Same as A11039, the matching bill in the Assembly.

Latest action Oct 21, 2026

Sponsor: John Liu (State Senator, District 16, Democratic)

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From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 30, 2026. About our data

Summary

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

Summary from NY Open Legislation. How we handle summaries

Purpose, from the sponsor's memo

Section 1 amends section 1 of article 16 of the constitution to allow alterations to or repeals of real or personal property tax exemptions used exclusively by private institutions of higher education. Section 2 clarifies how this act will conform to the requirements for amending the constitution, set forth in article 19 of the constitution.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Where it stands

Assigned to a committee for review.

Introduced
In committee
Up for a vote
Passed one chamber
Passed
Enacted

Committee

Judiciary · New York State Assembly

Also referred to Judiciary · New York State Senate, Real Property Taxation · New York State Assembly.

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Cosponsors

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Read on NY Senate

Democratic16

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Show the full list (16 names)

The sponsor's argument

Why John Liu says this is needed

Private universities benefit from tax-exempt status under New York State law and thus do not pay property taxes. As some large institutions of higher education have acquired substantial amounts of property, this deprives our tax base of significant revenue that funds critical govern- ment services. This concurrent resolution would allow for the alteration or repeal of that tax-exempt status, unlocking much needed tax revenue for New York- ers.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

Oct 21, 2026
Enacting Clause Stricken
ENACTING CLAUSE STRICKEN
NY Assembly
May 20, 2026
Referred to committee
OPINION REFERRED TO JUDICIARY
NY Assembly
May 1, 2026
To Attorney-general for Opinion
TO ATTORNEY-GENERAL FOR OPINION
NY Assembly
Apr 23, 2026
Referred to committee
REFERRED TO REAL PROPERTY TAXATION
NY Assembly
Feb 3, 2026
Referred to committee
OPINION REFERRED TO JUDICIARY
NY Senate

Show full history (9 earlier events)

Jan 8, 2026
To Attorney-general for Opinion
TO ATTORNEY-GENERAL FOR OPINION
NY Senate
Jan 7, 2026
Referred to committee
REFERRED TO JUDICIARY
NY Senate
Jan 5, 2026
Enacting Clause Stricken
ENACTING CLAUSE STRICKEN
NY Assembly
Jan 31, 2025
Referred to committee
OPINION REFERRED TO JUDICIARY
NY Senate
Jan 29, 2025
Referred to committee
OPINION REFERRED TO JUDICIARY
NY Assembly
Jan 10, 2025
To Attorney-general for Opinion
TO ATTORNEY-GENERAL FOR OPINION
NY Senate
Jan 9, 2025
Referred to committee
REFERRED TO JUDICIARY
NY Senate
Jan 9, 2025
To Attorney-general for Opinion
TO ATTORNEY-GENERAL FOR OPINION
NY Assembly
Jan 8, 2025
Referred to committee
REFERRED TO REAL PROPERTY TAXATION
NY Assembly

Read the record

Read on NY Senate (opens in a new tab) The official record on nysenate.gov.