Bill > S05841

This bill amends the Real Property Tax Law to remove tax exemptions for nonprofit organizations if their property is being used in violation of local zoning laws. Specifically, the bill modifies an existing provision that outlines conditions under which nonprofit-owned properties can lose their tax-exempt status. Previously, exemptions could be revoked if an organization was improperly profiting from its operations or not genuinely pursuing its charitable purposes. The new language adds an additional condition: if the property's use conflicts with applicable local zoning regulations, it will no longer qualify for a tax exemption. This means that nonprofit organizations will need to ensure their property uses comply with local zoning requirements to maintain their property tax exemptions. The bill aims to prevent nonprofits from using tax-exempt status while disregarding local land use regulations, thereby encouraging compliance with municipal zoning laws.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S5841