S 8548 New York Senate · 2025 Regular Session

Relates to the payment of property taxes to municipalities by any nonprofit organization

Summary

Relates to the payment of property taxes to municipalities by any nonprofit organization; requires nonprofit organizations that would typically be exempt from property taxes based on nonprofit status to pay 75 percent of its annual property taxes to the municipality in which it sits in order to offset the impact of the exemption.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Oct 2025

Committee Review

Floor Vote

Governor

Introduced Oct 24, 2025 Last action Jan 7, 2026

Maddy AI version diff · 1 comparison

What changed between versions

S8548 → S8548A · 3 edits

MINOR

This bill expands a property tax requirement from only hospitals to all nonprofit organizations in New York. Previously, only hospitals were required to pay 75% of their property taxes to municipalities to offset the revenue loss from their tax exemptions. Now, any nonprofit organization with tax-exempt status must pay this amount unless they already have a special financial agreement with their municipality.

Scope change

The bill's scope was broadened from applying only to hospitals to applying to all nonprofit organizations that qualify for property tax exemptions.

SCOPE

Changed the requirement from applying only to hospitals to applying to any nonprofit organization located in New York.

ELIGIBILITY

The exemption for organizations with existing PILOT programs now applies to all nonprofits, not just hospitals.

TECHNICAL

Updated bill title and committee assignment language to reflect the expanded scope.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jan 7, 2026

Committee

REFERRED TO LOCAL GOVERNMENT

upper

Dec 29, 2025

Upper · Passed

PRINT NUMBER 8548A

upper

Dec 29, 2025

Upper · Passed

AMEND (T) AND RECOMMIT TO RULES

upper

Oct 24, 2025

Committee

REFERRED TO RULES

upper

1 primary · 0 co-sponsors