senate Bill S881

Provides for a financial exploitation prevention outreach, education and training program and fund

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 05 / Jan / 2011
    • REFERRED TO AGING
  • 04 / Jan / 2012
    • REFERRED TO AGING

Summary

Provides for a financial exploitation, outreach, education and training program and fund.

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Bill Details

Versions:
S881
Legislative Cycle:
2011-2012
Current Committee:
Senate Aging
Law Section:
Elder Law
Laws Affected:
Amd §202, add §219-a, Eld L; add §99-t, St Fin L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S2032A
2007-2008: S5489

Sponsor Memo

BILL NUMBER:S881

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the exemption from
taxation for non-profit organizations; and making an appropriation
therefor

PURPOSE:
To provide for stricter standards in defining the terms used for
non-profit organizations, and for ensuring that exempt properties are
being used in the manner which supports the specific exemption granted.

SUMMARY OF PROVISIONS:

Section 1: Amends subdivision 1 of section 420-a of the Real Property
Tax Law by adding a new paragraph (c) to define the following phrases
as related to nonprofit organizations: "organized or conducted
exclusively": "used exclusively"; "religious purposes"; "charitable
purposes"; "hospital purposes"; "educational purpose"; and "moral or
mental improvement of men, women, or children."

Section 2: Amends section 420-b of the Real Property Tax Law by adding
a new paragraph (d) to incorporate the aforementioned definitions of:
"organized exclusively" and "used exclusively."

Section 3: Adds a new section 420-d to the Real Property Tax Law,
authorizing state aid payments to local taxing districts as a
reimbursement for revenues lost to such districts as a result of tax
exemptions granted to real property parcels actively and exclusively
used at least 60 days per year by persons under the age of 21 who are
learning skills related to nature, the outdoors and/or personal &
civic responsibilities.

Section 4: Appropriates the sum of $10,000,000 or so much thereof as
may be necessary, to the Commissioner of Taxation and Finance from
the State General Fund to carry out the provisions of this act.

Section 5: Effective date.

EXISTING LAW:
Article XVI of the New York State Constitution provides that property
used exclusively (emphasis added) for religious, educational, or
charitable purposes shall be exempt from taxation. The Constitution,
however, leaves to the State Legislature the power of defining the
terms "religious", "educational" and "charitable."

Title 2 of Article 4 of the Real Property Tax Law (Section 420-a in
particular) speaks of various types of exempt properties, including
"religious", "educational" and "charitable." That section of law
exempts
those types of properties (as well as others) provided the property is

"used exclusively" for carrying out one or more of the exempt
purposes. However, for the purposes of the Real Property Tax Law
those terms have
not been defined. Since the Legislature has not defined those terms,
the Courts have defined them, thus creating existing law which
provides for a myriad of exempt properties - even when not "used
exclusively" for religious", "educational" or "charitable" purposes.

JUSTIFICATION:
Court-developed broadening of what qualifies as an exempt purpose has
diminished the strength of the Constitutional provision that real
property "used exclusively" for exempt purposes can qualify for an
exemption. Courts have, for example, ruled that "used exclusively"
actually means the "principal" or "primary" use of a property (Mohonk
Trust v. Board of Assessors of Town of Gardiner 46 NY2d 476, 483
(1979)). Courts have also authorized commercial timbering on property
- clearly not a tax exempt use but still allowed a tax exemption (In
the Matter of Nassau County Council Boy Scouts of America v. Board of
Assessors of the Town of Rockland 444 N.Y.S. 2d 755(1981)). That same
case said that even if the property is in a state of non-use for much
of the year, it is still entitled to the tax exemption. In addition,
the Courts have authorized religious exemptions even in cases where
the property owner "does not maintain a church, has no clergy and
does not conduct religious services" (In the matter of Foundation for
"A Course in Miracles", Inc. v. Theadore, as Chairman of the Town of
Fremont Board of Assessors. 568 N.Y.S. 2d 666 (1991)).

LEGISLATIVE HISTORY:

S.2552 of 2012: Died in Senate Finance
S.2552 of 2011: Died in Senate Finance
S.6836 of 2010: Died in Senate Finance
S.1127-A of 2004: Died in Senate Local Government, Died in Assembly
Real Property Taxation
S.1127-A of 2003: Died on Senate Floor Calendar

FISCAL IMPLICATIONS:
The sum of §10 million, or so much thereof as may be necessary, would
be appropriated out of the State General Fund to support
reimbursement to local taxing jurisdictions.

LOCAL FISCAL IMPLICATIONS:
Undetermined, however, in addition to the grant of state reimbursement
for certain exempt properties, it is anticipated the bill will offer
improved local oversight of exemptions with a salutary effect on
school, municipal and special district (i.e. fire protection) tax
rolls.

EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding 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.

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

                                   881

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sens.  GOLDEN, LARKIN -- read twice and ordered printed,
  and when printed to be committed to the Committee on Aging

AN ACT to amend the elder law, in relation to financial exploitation  of
  the elderly; and to amend the state finance law, in relation to creat-
  ing the financial exploitation outreach, education and training fund

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

  Section 1. Subdivisions 13 and 14 of section 202  of  the  elder  law,
subdivision 13 as amended and subdivision 14 as added by section 24-d of
part  B  of chapter 58 of the laws of 2007, paragraph (a) of subdivision
14 as amended by chapter 319 of the laws of 2010, are amended and a  new
subdivision 15 is added to read as follows:
  13. to conduct a program of education and information on age discrimi-
nation  and the preparation and filing of complaints relating to persons
sixty years of age or older; [and]
  14. to, in cooperation with the department of state:
  (a) prepare or cause to be prepared  and  made  available  to  cities,
towns  and  villages  model  zoning  and planning guidelines that foster
age-integrated communities including provisions to allow  for  accessory
senior citizen units in areas zoned for single family residences and for
mixed-use  development accommodating senior citizen residential housing;
and
  (b) make recommendations, in consultation with the division of housing
and community renewal, to the governor  and  legislature  for  assisting
mixed-use  age-integrated  housing  development  or redevelopment demon-
stration projects in urban, suburban and rural areas of the state.   The
director of the office for the aging and secretary of state shall estab-
lish  an  advisory  committee  for  purposes  of  this subdivision. Such
committee shall include, but not be limited to, top  representatives  of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04185-01-1

S. 881                              2

local  government,  senior  citizen  organizations,  developers,  senior
service providers and planners[.]; AND
  15.  TO CONDUCT AN OUTREACH, EDUCATION AND TRAINING PROGRAM FOR FINAN-
CIAL INSTITUTIONS AS DEFINED IN SUBDIVISION SIX OF SECTION 470.00 OF THE
PENAL LAW.
  S 2. The elder law is amended by adding a new section 219-a to read as
follows:
  S 219-A. FINANCIAL  EXPLOITATION,  OUTREACH,  EDUCATION  AND  TRAINING
PROGRAM. 1. FOR THE PURPOSES OF THIS SECTION, THE TERM "DESIGNATED AGEN-
CY"  SHALL  HAVE  THE  MEANING  ASCRIBED TO IT UNDER SECTION TWO HUNDRED
FOURTEEN OF THIS TITLE AND "FINANCIAL INSTITUTION" SHALL HAVE THE  MEAN-
ING  ASCRIBED  TO  IT  IN SUBDIVISION SIX OF SECTION 470.00 OF THE PENAL
LAW.
  2. THE DIRECTOR, WITHIN THE AMOUNTS APPROPRIATED THEREFOR,  SHALL,  IN
CONJUNCTION  WITH  THE  OFFICE  OF  CHILDREN AND FAMILY SERVICES AND THE
BANKING DEPARTMENT, ESTABLISH A FINANCIAL EXPLOITATION OUTREACH,  EDUCA-
TION  AND TRAINING PROGRAM, HEREINAFTER REFERRED TO AS "THE PROGRAM" FOR
THE PURPOSE OF PROVIDING AN EDUCATION, OUTREACH AND TRAINING PROGRAM  TO
FINANCIAL INSTITUTIONS, TO CERTIFIED PUBLIC ACCOUNTANTS LICENSED IN THIS
STATE, TO ANY PREPARER OF TAXES OPERATING IN THIS STATE AND TO ATTORNEYS
LICENSED  IN  THIS  STATE. THE PROGRAM SHALL BE A VOLUNTARY PROGRAM. THE
DIRECTOR, IN CONJUNCTION WITH THE OFFICE OF CHILDREN AND FAMILY SERVICES
AND THE BANKING DEPARTMENT, SHALL COORDINATE ACTIVITIES TO IDENTIFY  AND
PROVIDE  TRAINING  TO THE INSTITUTIONS AND INDIVIDUALS DESCRIBED IN THIS
SECTION.
  3. (A) AS PART OF THE PROGRAM, THE DIRECTOR MAY AWARD GRANTS TO QUALI-
FIED  DESIGNATED  AGENCIES  TO  ESTABLISH  LOCAL  ELDERLY   EXPLOITATION
OUTREACH, EDUCATION AND TRAINING PROGRAMS. QUALIFIED DESIGNATED AGENCIES
SHALL  WORK  COLLABORATIVELY WITH SUCH INSTITUTIONS AND INDIVIDUALS, AND
THEIR REPRESENTATIVE ASSOCIATIONS.
  (B) IN MAKING SUCH GRANTS, THE DIRECTOR SHALL CONSIDER:
  (1) THE MANNER IN WHICH THE DESIGNATED AGENCY PROPOSES TO PROVIDE SUCH
EDUCATION, OUTREACH AND TRAINING;
  (2) THE CAPACITY OF THE DESIGNATED AGENCY TO COORDINATE  ITS  SERVICES
WITH  BANKING,  HUMAN  SERVICE  AND  LAW ENFORCEMENT AND PUBLIC AGENCIES
WHICH PROVIDE SERVICES OR ASSISTANCE TO THE ELDERLY, INCLUDING THE LOCAL
DEPARTMENT OF SOCIAL SERVICES ADULT PROTECTIVE SERVICES UNIT; AND
  (3) ANY OTHER CRITERIA DETERMINED BY THE DIRECTOR TO BE APPROPRIATE.
  4. THE PROGRAM SHALL, AT A MINIMUM, CONSIST OF THE FOLLOWING  ELEMENTS
WHICH SHALL BE PROVIDED BY THE OFFICE:
  (A)  EDUCATIONAL  AND INFORMATIONAL MATERIALS IN PRINT, AUDIO, VISUAL,
ELECTRONIC OR OTHER MEDIA;
  (B) PUBLIC SERVICE  ANNOUNCEMENTS,  ADVERTISEMENTS,  MEDIA  CAMPAIGNS,
WORKSHOPS, MASS MAILINGS, CONFERENCES OR PRESENTATIONS; AND
  (C)  INSTRUCTIONS  ON  HOW  TO  REPORT KNOWN OR SUSPECTED INCIDENTS OF
FINANCIAL EXPLOITATION OF THE ELDERLY, INCLUDING THE  APPROPRIATE  TELE-
PHONE NUMBERS TO CALL AND THE TYPES OF INFORMATION THAT WOULD ASSIST THE
OFFICE WITH ITS INVESTIGATION OF SUCH REPORTS.
  5.  THE  DIRECTOR  SHALL  CONVENE  AN ADVISORY COMMITTEE MADE UP OF AT
LEAST TEN, BUT NO MORE THAN TWENTY MEMBERS TO ADVISE  THE  DIRECTOR  AND
MAKE  RECOMMENDATIONS  ON THE ASPECTS OF DEVELOPING AND IMPLEMENTING THE
PROGRAM. MEMBERS OF THE ADVISORY COMMITTEE SHALL  INCLUDE,  BUT  NOT  BE
LIMITED TO: AT LEAST THREE REPRESENTATIVES FROM STATEWIDE SENIOR ADVOCA-
CY  ORGANIZATIONS,  AT LEAST ONE ATTORNEY WHOSE PRACTICE CONCENTRATES IN
ELDER LAW OR AN INDIVIDUAL ACTING ON BEHALF OF THE ELDER LAW SECTION  OF
THE  NEW  YORK STATE BAR ASSOCIATION, AT LEAST ONE BANKER OR A REPRESEN-

S. 881                              3

TATIVE OF AN ASSOCIATION REPRESENTING BANKERS, AT  LEAST  ONE  CERTIFIED
PUBLIC  ACCOUNTANT  OR  A  REPRESENTATIVE OF AN ASSOCIATION REPRESENTING
CERTIFIED PUBLIC ACCOUNTANTS, AT LEAST TWO MEMBERS REPRESENTING  PROTEC-
TIVE  SERVICE  AGENCIES  FOR  ADULTS,  AND  AT LEAST TWO LAW ENFORCEMENT
REPRESENTATIVES.
  S 3. The state finance law is amended by adding a new section 99-t  to
read as follows:
  S 99-T. FINANCIAL EXPLOITATION, OUTREACH, EDUCATION AND TRAINING FUND.
1.  THERE  IS HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMPTROLLER
AND THE SUPERINTENDENT OF BANKS A SPECIAL REVENUE FUND TO  BE  KNOWN  AS
THE FINANCIAL EXPLOITATION, OUTREACH, EDUCATION AND TRAINING FUND.
  2.  THE  FINANCIAL EXPLOITATION, OUTREACH, EDUCATION AND TRAINING FUND
SHALL CONSIST OF ALL MONEYS, APPROPRIATED THERETO, AND ALL  OTHER  FEES,
FINES,  GRANTS, BEQUESTS OR OTHER MONIES CREDITED OR TRANSFERRED THERETO
FROM ANY OTHER FUND OR SOURCE.
  3. THE MONEYS OF THE FINANCIAL EXPLOITATION, OUTREACH,  EDUCATION  AND
TRAINING  FUND SHALL BE DISBURSED BY THE COMPTROLLER TO THE STATE OFFICE
FOR THE AGING FOR THE PURPOSE OF CARRYING OUT THE PROVISIONS OF SECTIONS
TWO HUNDRED NINETEEN AND TWO HUNDRED NINETEEN-A OF THE ELDER LAW.
  S 4. This act shall take effect immediately.

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