Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
May 18, 2010 |
held for consideration in veterans' affairs |
Mar 26, 2010 |
referred to veterans' affairs |
Assembly Bill A10458
2009-2010 Legislative Session
Sponsored By
CASTELLI
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
co-Sponsors
Daniel Burling
Joseph Saladino
Felix Ortiz
multi-Sponsors
Dierdre Scozzafava
2009-A10458 (ACTIVE) - Details
2009-A10458 (ACTIVE) - Sponsor Memo
BILL NUMBER:A10458 TITLE OF BILL: An act to amend the real property tax law, in relation to extending real property exemption for veterans' organizations to include property so owned which is occupied by any person although not also entitled to exemption PURPOSE: Extends real property tax exemption for veterans organizations to include property occupied by any person although not entitled to exemption SUMMARY OF PROVISIONS: Section 1: Declares legislative intent and find- ings. Section 2: Subdivision 1 of section 452 of the real property tax law is amended to state that net income, of real property owned by organiza- tions of persons pursuant to the provisions of section two of the benev- olent orders law shall be entitled to an exemption if so eligible as provided by this section. Section 3: States the effective date. JUSTIFICATION: Presently, most veterans' organizations support their charitable, educational, and veteran's programs by renting space in their buildings. However, if the renter/tenant is not an exempt entity, the rental portion is taxable. This taxation has a devastating effect on
2009-A10458 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 10458 I N A S S E M B L Y March 26, 2010 ___________ Introduced by M. of A. CASTELLI -- read once and referred to the Commit- tee on Veterans' Affairs AN ACT to amend the real property tax law, in relation to extending real property exemption for veterans' organizations to include property so owned which is occupied by any person although not also entitled to exemption THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Legislative findings and purpose. The legislature hereby finds and declares that, presently, most veterans' organizations support their charitable, educational, and veterans' programs by renting space in their buildings. However, if the renter/tenant is not an exempt enti- ty, the rental portion is taxable. This taxation has a devastating effect on the posts' maintenance and programs. S 2. Section 452 of the real property tax law, subdivision 1 as amended by chapter 610 of the laws of 1960 and subdivision 3 as added by chapter 524 of the laws of 1986, is amended to read as follows: S 452. Veterans organizations. 1. Real property owned by AN ORGANIZA- TION OF PERSONS ORGANIZED PURSUANT TO THE PROVISIONS OF SECTION TWO OF THE BENEVOLENT ORDERS LAW OR a corporation, association or post composed of veterans of the Grand Army of the Republic, Veterans of Foreign Wars, Disabled American Veterans, the United Spanish War Veterans, the Jewish War Veterans of the United States, Inc., Catholic War Veterans, Inc., the American Legion, AMVETS, American Veterans of World War II, Italian American War Veterans of the United States, Incorporated, Masonic War Veterans of the State of New York, Incorporated, and any other corpo- ration or association of veterans of the armed forces of the United States in any war, [actually and exclusively used and occupied] THE ENTIRE NET INCOME OF WHICH REAL PROPERTY IS EXCLUSIVELY APPLIED OR TO BE USED TO THE CARRYING, MAINTENANCE AND DEPRECIATION CHARGES OF THE PROP- ERTY OR PORTION THEREOF, AS THE CASE MAY BE, AND THE REMAINDER TO THE SUPPORT OF THE CHARITABLE, EDUCATION OR VETERANS' PROGRAMS MAINTAINED by such corporation, association or post shall be exempt from taxation and EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD16568-02-0
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