senate Bill S936

Signed by Governor

Relates to the real property exemption for certain portions of property owned by veterans' organizations

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Bill Status


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

  • 09 / Jan / 2013
    • REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
  • 04 / Jun / 2013
    • 1ST REPORT CAL.1029
  • 05 / Jun / 2013
    • 2ND REPORT CAL.
  • 10 / Jun / 2013
    • ADVANCED TO THIRD READING
  • 11 / Jun / 2013
    • PASSED SENATE
  • 11 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 11 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 17 / Jun / 2013
    • SUBSTITUTED FOR A2283
  • 17 / Jun / 2013
    • ORDERED TO THIRD READING RULES CAL.207
  • 17 / Jun / 2013
    • PASSED ASSEMBLY
  • 17 / Jun / 2013
    • RETURNED TO SENATE
  • 19 / Jul / 2013
    • DELIVERED TO GOVERNOR
  • 31 / Jul / 2013
    • SIGNED CHAP.243

Summary

Authorizes municipalities to extend the real property exemption for property owned by veterans' organizations to portions of the property which are used by entities which are not entitled to the exemption.

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Bill Details

See Assembly Version of this Bill:
A2283
Versions:
S936
Legislative Cycle:
2013-2014
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง452, RPT L
Versions Introduced in 2011-2012 Legislative Cycle:
S7675, A10276A

Sponsor Memo

BILL NUMBER:S936

TITLE OF BILL: An act to amend the real property tax law, in relation
to the real property exemption for certain portions of property owned
by veterans' organizations

PURPOSE:
Property owned by veteran organizations such as veteran post buildings
are exempt from property taxes. Many of these veteran organizations
rent space in their buildings to community, charitable, educational,
and other organizations. However, sometimes the renting organization
is not a tax exempt entity. Therefore the rental portion is subject to
local property taxes. This legislation will permit municipalities to
exempt veteran organizations from local property taxes including the
rental portion.

SUMMARY OF PROVISIONS:

Section 1: Amends 452(2) of the Real Property Tax Law to allow
governing bodies of municipalities to grant tax exemptions to entities
who rent or use buildings owned by property tax exempt veteran groups.

Section 2: Effective date.

JUSTIFICATION:
Veteran posts are integral to our communities. Many community,
charitable, educational, and other organizations, use these posts for
important functions which benefit the community as a whole.
Furthermore, increasing property taxes are threatening the financial
viability of many of our veteran organizations that open their
buildings up to the communities.

This legislation allows local governments to retain the necessary
authority by giving them the option to exempt these veteran
organizations from property taxes occasioned by renting their
facilities.

PRIOR LEGISLATIVE HISTORY:
2012: S.7675

FISCAL IMPLICATIONS:
None to the state.

EFFECTIVE DATE:
This act shall take effect on the second day 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
________________________________________________________________________

                                   936

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sens. MARTINS, MAZIARZ -- read twice and ordered printed,
  and when printed to be committed to the Committee on  Veterans,  Home-
  land Security and Military Affairs

AN ACT to amend the real property tax law, in relation to the real prop-
  erty  exemption  for  certain  portions of property owned by veterans'
  organizations

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

  Section  1.  Subdivision 2 of section 452 of the real property tax law
is amended to read as follows:
  2. (A) Such real property shall be so exempt although it or a  portion
thereof is used by another corporation or association whose real proper-
ty  would  be entitled to an exemption pursuant to any section in titles
one or two of this article except  sections  four  hundred  eight,  four
hundred  forty, four hundred sixty-six or four hundred seventy-eight, if
such corporation or association itself owned such real property, as long
as any moneys paid to the owning corporation, association or post by the
using corporation or association do not exceed the amount  of  carrying,
maintenance and depreciation charges of the property or portion thereof,
as the case may be.
  (B)  If  a  portion  of such real property is actually and exclusively
used by any person whose real property would not be so  entitled  to  an
exemption, such portion shall be subject to taxation, special ad valorem
levies  and  special assessments and the remaining portion only shall be
exempt as provided herein SUBJECT TO THE PROVISIONS OF PARAGRAPH (C)  OF
THIS SUBDIVISION.
  (C)  THE  PORTION OF REAL PROPERTY WHICH WOULD OTHERWISE BE SUBJECT TO
TAXATION, SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS UNDER  PARA-
GRAPH  (B) OF THIS SUBDIVISION SHALL BE EXEMPT THEREFROM FOR PURPOSES OF
ANY MUNICIPAL CORPORATION IN WHICH SUCH PROPERTY IS LOCATED ONLY IF  THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04511-01-3

S. 936                              2

GOVERNING  BODY  OF  SUCH MUNICIPAL CORPORATION, AFTER A PUBLIC HEARING,
ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION SO PROVIDING.
  S  2.  This  act  shall  take  effect  on  the second 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 occur-
ring on and after such date.

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