S 664 New York Senate · 2025 Regular Session

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

Summary
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.
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
May 2026
Senate Passage
May 2026
Assembly Passage
Governor
Introduced Jan 8, 2025 Last action May 7, 2026
Floor votes · Senate May 28, 2025

How they voted

4219
Passed · 2 other
Total votes 63
May 28, 2025
D Democratic41
40 Yea 1
97% Yea
R Republican22
2 Yea 19 Nay 1
86% Nay
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
16
Key actions
2
Committee
4
May 7, 2026
Committee
REFERRED TO REAL PROPERTY TAXATION
lower
May 7, 2026
Upper · Passed
PASSED SENATE
upper
Jan 7, 2026
Committee
REFERRED TO LOCAL GOVERNMENT
upper
May 28, 2025
Committee
REFERRED TO REAL PROPERTY TAXATION
lower
May 28, 2025
Upper · Passed
PASSED SENATE
upper
Jan 8, 2025
Committee
REFERRED TO LOCAL GOVERNMENT
upper
1 primary · 2 co-sponsors

Sponsors