NY Const, art XVI, § 1 · Article XVI. Taxation
Power of taxation; exemptions from taxation
Text — Law content up to date as of June 5, 2026, as published by the New York State Senate (Open Legislation)
Section 1. The power of taxation shall never be surrendered, suspended or contracted away, except as to securities issued for public purposes pursuant to law. Any laws which delegate the taxing power shall specify the types of taxes which may be imposed thereunder and provide for their review.
Exemptions from taxation may be granted only by general laws. Exemptions may be altered or repealed except those exempting real or personal property used exclusively for religious, educational or charitable purposes as defined by law and owned by any corporation or association organized or conducted exclusively for one or more of such purposes and not operating for profit.
Source of truth
- Edition
- Law content up to date as of June 5, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/CNSA16S1
- Text hash
- sha256 4fc4fc5e52e21677cb2831324eb2dc077a1834ed0efefa4358a0d9f32fd4fc5f
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
- The article's heading, printed above Section 1, is shown as the article's own heading.
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