Senate Bill S8474

2009-2010 Legislative Session

Relates to the exemption from taxation for non-profit organizations

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

2009-S8474 (ACTIVE) - Details

See Assembly Version of this Bill:
A908
Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2011-2012: S2545, A417
2013-2014: S878, A1271
2015-2016: S1372, A1826
2017-2018: S996, A539
2019-2020: S2606, A3655
2021-2022: S1954, A145
2023-2024: A1343

2009-S8474 (ACTIVE) - Summary

Requires the burden of annually establishing that the requirements of the mandatory class non-profit real property tax exemptions have been satisfied to fall upon the owner of the property and must be proven by clear and convincing evidence.

2009-S8474 (ACTIVE) - Sponsor Memo

2009-S8474 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  8474

                            I N  S E N A T E

                             August 20, 2010
                               ___________

Introduced  by  Sen. BONACIC -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the real property tax law, in relation to the  exemption
  from taxation for non-profit organizations

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Section 420-a of the real property tax law is  amended  by
adding a new subdivision 15 to read as follows:
  15.  IN  ALL  INSTANCES,  THE BURDEN OF ANNUALLY ESTABLISHING THAT THE
REQUIREMENTS OF THIS SECTION HAVE BEEN SATISFIED SHALL BE UPON THE OWNER
OF THE PROPERTY AND MUST BE PROVEN BY CLEAR AND CONVINCING EVIDENCE. THE
OFFICE OF REAL PROPERTY SERVICES SHALL  DEVELOP,  IN  CONSULTATION  WITH
NOT-FOR-PROFIT  ORGANIZATIONS  AND  ASSESSORS,  GUIDANCE DOCUMENTS TO BE
USED BY ASSESSORS IN DETERMINING WHETHER THE STANDARD  OF  PROOF  ESTAB-
LISHED BY THIS SUBDIVISION HAS BEEN MET.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02308-01-9


              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.