Relates to assessment and taxation of lessees and users of certain tax exempt property

Latest action May 7, 2026

Subjects to taxation the possessory interest of a private individual or corporation which uses real property owned by the United States or the state, except for real property owned by public authorities, for business purposes; excludes private property where the use is for a concession available to the general public located on property, such as parks, available for the use of the general public.

Not chosen yet

Where it stands

Passed one of the two chambers; it still needs the other.

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

New York State Senate

Same as A5680, the matching bill in the Assembly.

Amends the Real Property Tax Law.

Committee

Local Government · New York State Senate

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

Purpose, from the sponsor's memo

Relates to assessment and taxation of possessory interest of a private individual who operates on real property owned by the United States or the State of New York for business purposes.

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

Recorded votes

Vote: Floor vote
NY SenateMay 7, 2026Result: passed
(42) (19) (0) (2)
Vote: Committee vote · Local Government
Senate Local GovernmentApr 21, 2026Result: passed
(6) (1) (0) (0)
Vote: Floor vote
NY SenateMay 28, 2025Result: passed
(42) (19) (0) (2)
Vote: Committee vote · Local Government
Senate Local GovernmentMay 20, 2025Result: passed
(6) (1) (0) (0)

Cosponsors

Andrew Gounardes, Liz Krueger and 2 more on Agora

Democratic4

See the full list on nysenate.gov

The sponsor's argument

Why James Skoufis says this is needed

Currently, property owned by the Federal or State Government remains completely tax-exempt when used by a lessee or contractor for private business. This bill will allow municipalities to levy property taxes on the possessory interests of private individuals and corporations:who operate on tax-exempt real property for business purposes. Many states have enacted legislation that requires these lessees who operate on tax-exempt property to be subject to local property taxation like any other business. This legislation seeks to correct this unjust tax loop- hole.

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

May 7, 2026
Sent to the executive
DELIVERED TO ASSEMBLY
NY Senate
May 7, 2026
Passed a chamber
PASSED SENATE
NY Senate
May 7, 2026
Referred to committee
REFERRED TO REAL PROPERTY TAXATION
NY Assembly
Apr 27, 2026
Advanced to Third Reading
ADVANCED TO THIRD READING
NY Senate
Apr 22, 2026
2ND Report CAL.
2ND REPORT CAL.
NY Senate

Show full history (12 earlier events)

Apr 21, 2026
1ST Report CAL.757
1ST REPORT CAL.757
NY Senate
Jan 7, 2026
Died in Assembly
DIED IN ASSEMBLY
NY Assembly
Jan 7, 2026
Referred to committee
REFERRED TO LOCAL GOVERNMENT
NY Senate
Jan 7, 2026
Referred to committee
REFERRED TO REAL PROPERTY TAXATION
NY Assembly
May 28, 2025
Sent to the executive
DELIVERED TO ASSEMBLY
NY Senate
May 28, 2025
Passed a chamber
PASSED SENATE
NY Senate
May 28, 2025
Referred to committee
REFERRED TO REAL PROPERTY TAXATION
NY Assembly
May 22, 2025
Advanced to Third Reading
ADVANCED TO THIRD READING
NY Senate
May 21, 2025
2ND Report CAL.
2ND REPORT CAL.
NY Senate
May 20, 2025
1ST Report CAL.1143
1ST REPORT CAL.1143
NY Senate
Feb 19, 2025
Referred to committee
REFERRED TO REAL PROPERTY TAXATION
NY Assembly
Jan 8, 2025
Referred to committee
REFERRED TO LOCAL GOVERNMENT
NY Senate

About this record

Summary: The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.
Cosponsors: The list shows the cosponsors who are on Agora, A to Z. The official record may list more.
Party colors: Parties are shown in the same neutral colors.
Source: From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Nov 2, 2026. About our data

Read the record

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

Your position