CityLaw: Three Policy Questions for Nonprofit Property Tax Exemptions

A long-standing feature of American tax policy is the exemption granted to nonprofit organizations, the largest of which is the exemption from local property taxes. The exemption, with origins back to the 18th century, is widespread. Among the 50 states, 17 state constitutions mandate property tax exemptions for charitable organizations, 25 authorize the legislature to give exemptions, and eight do not address the issue. New York State establishes two classes of exemptions for nonprofits:  … <Read More>


Operating a Health Club in New York City: A Weighted Issue

Over 72 million Americans are considered clinically obese. With the increased emphasis on diet and exercise, gyms are turning up everywhere throughout New York City. Owning and operating a gym is not a simple process. Gym owners face zoning restrictions, permit requirements, and potential tort liability.


Mundane Items Make Zone Green Text Amendment Important

The City Council has approved Zone Green. This comprehensive zoning text amendment will enable energy efficient cutting-edge design and construction of both new and existing buildings.

During public debate of the proposal, wind turbines, green houses, and solar panels received much attention. These elements are emblematic of the green building movement; however, it is the more mundane aspects that will have the most far reaching impact on reducing our carbon footprint.

New York City’s … <Read More>


Parks contests audit findings

Parks agreed to implement only some of the Comptroller’s 22 recommendations. The City’s Department of Parks and Recreation solicits and awards concessions to operate golf courses, tennis courts, restaurants, and food carts on City parkland. Parks oversees about 500 concessions, and generally follows the competitive sealed bids and competitive sealed proposals processes. Revenue from these concessions equal more than half of Parks’ budget for Parks programs and services. Concession revenues in Fiscal Years 2008, 2009, … <Read More>


Artist vending restrictions clear judicial hurdle

Artists asked federal court to prevent Parks’ expressive-matter vending rules from taking effect. The Department of Parks and Recreation promulgated rules restricting where art and book vendors could sell their wares, also known as “expressive matter.” Among other things, the rules limited the locations where expressive matter display stands could be placed in Battery Park, Union Square, the High Line, and parts of Central Park. Shortly after the rules were published, two groups of artists … <Read More>