S549 (Little) / A428 (Gunther)

The bill would allow fire districts to impose ad valorem levies and special assessments on otherwise tax-exempt real property. In plain language, this bill would be a financial benefit to fire departments, but places a new tax burden on churches and other non-profit organizations.

New Yorkers for Constitutional Freedoms (NYCF) believes that if this bill passes and becomes law, New York churches can expect other exceptions to the tax exempt status of church property to be made in the future, such as police and ambulance services.  Passing this bill would open a Pandora’s Box of taxes on New York’s churches and set an ominous precedent.

NYCF acknowledges that churches benefit by having fire protection, but it also notes that fire districts benefit from having churches in their districts. Many churches voluntarily donate to their local fire district and multitudes of church members serve as volunteer firemen. The New York State Constitution guarantees religious liberty (Bill of Rights, Section 3). This religious liberty includes exemption from taxation by the State. The Constitution specifically gives the State the power to impose taxes, but notes this exemption:

"§  420-a.  Nonprofit  organizations;  mandatory  class.  1.  (a)  Real property owned by a corporation or association  organized  or  conducted  exclusively  for  religious, charitable, hospital, educational, or moral  or mental improvement of men, women or children purposes, or for two  or  more  such purposes, and used exclusively for carrying out thereupon one or more of such purposes either by the owning corporation or association  or by another such corporation or association  as  hereinafter  provided shall be exempt from taxation as provided in this section. (RPT, Article 4, Section 420a)"

The New York State Legislature does not have Constitutional authority to impose a tax upon churches. The State Legislature should recognize the limits on its authority to impose taxes, and reject this bill.