
Lincoln Center, with properties valued at $1.1 billion, is exempt from property tax as a cultural institution. Image credit: Matthew Bisanz
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: mandatory property tax exemptions apply to religious, educational, hospital, mental health and certain other charitable institutions; permissive exemptions are given to most other nonprofits, but localities may remove them. New York City has not passed any limiting local legislation.
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(l. to r.) Mitchell Hirth, Fran Schwartz, and Dan Egers testify on behalf of the proposed Fort Hamilton Parkway rezoning. Image credit: NYC.gov
Applicant seeks to build a six-story community facility for women’s health. On February 24, 2015 the City Council Subcommittee on Zoning and Franchises approved an application by Fort Hamilton, LLC to rezone the north side of Fort Hamilton Parkway between 53rd Street and 55th Street in Borough Park, Brooklyn. The application rezones the area from its current R5 to an R6 district with a C1-3 overlay, and is intended to facilitate construction of a six-story women’s wellness center with partial ground floor retail. The application was approved by the City Planning Commission on January 7, 2015, following approvals from Brooklyn Community Board 12 and Brooklyn Borough President Eric Adams.
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Rendering of the development proposed for 606 W 57th Street. Image Credit: TF Cornerstone.
Latest Clinton/Hell’s Kitchen proposal raised concerns about impact on the City’s infrastructure. On April 1, 2014, the City Council Land Use Subcommittee on Zoning and Franchises heard TF Cornerstone’s application to construct a mixed-use building at 606 West 57th Street between Eleventh and Twelfth Avenue in the Clinton/Hell’s Kitchen Neighborhood in Manhattan. The approximately 1.2 million sq. ft. mixed-use development would create approximately 1,027 market-rate rental units and 207 affordable units. The development will also include 42,000 sq. ft. of commercial or community facility floor area, and up to 500 parking spaces. Manhattan Community Board 4 and then Manhattan Borough President Scott Stringer recommended approval of the application in December 2013. The City Planning Commission unanimously approved TF Cornerstone’s application on March 17, 2014. (more…)

Ross Sandler
The procurement policy board, which makes the contracting rules for the City of New York, recently adopted rules that will make it easier for the City to manage how it purchases goods and services. The most important rule in terms of large purchases will allow the City to award competitively-bid contracts for goods and services based on price plus previously announced best value considerations. Before, contracts for goods and services had to be awarded solely on price. The second rule affects small purchases. The new rule ups the dollar limitation for micro purchases from $5,000 to $20,000, which will ease the City’s burdens when making small dollar purchases. The third change is actually a series of changes all designed to speed up the huge volume of human service contracts entered into by the City. (more…)

Edgar Lampert and Don Elliott. Photo Credit: CityLand.
On Thursday, April 11, 2013, the Center for New York City Law and the Center for Real Estate Studies at New York Law School presented a Master Class on the 1969 City Planning Commission’s Plan for New York City. Ross Sandler, Director of the Center for New York City Law, found a complete set of the original plans at a recent auction. Mr. Sandler invited two guest speakers to discuss the plan: Donald H. Elliott, who was Chair of the City Planning Commission from 1966-1973, as well as Edgar Lampert, who worked on public development projects in Lower Manhattan in Mayor John Lindsay’s administration.
Elliott discussed how a comprehensive plan was required in order for the City to qualify for federal funding for public housing in the 1960s. In addition, the 1938 City Charter called for a plan but the task had yet to be undertaken. Elliott recalled that the 1969 plan embodied Mayor John Lindsay’s approach to the problems of the City. It was not just a land use plan but a comprehensive plan that attempted to deal with the serious problems that faced the City, and give best judgments and determine best practices for the future. The plan was divided into four major sections: (more…)