Assembly Bill A10458

                            
                    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
              

A. 10458                            2

exempt from special ad valorem levies and  special  assessments  to  the
extent provided in section four hundred ninety of this chapter.
  2.  [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. If a portion of such real property is  actually  and
exclusively used by any person whose real property would not be so enti-
tled 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.
  3.]  Real property owned by a soldiers' monument corporation organized
pursuant to section fourteen hundred five of the  not-for-profit  corpo-
ration  law shall be eligible for [full or partial] exemption from taxa-
tion as provided in this section if:
  (a) such property is not  used  in  such  manner  as  entitles  it  to
exemption  pursuant  to  section four hundred forty-two of this chapter,
and
  (b) the membership of such corporation is composed of specified veter-
ans as provided in subdivision one of this section[, and
  (c) such property is, notwithstanding any  provision  of  such  corpo-
ration's  certificate  of  incorporation  to  the contrary, actually and
exclusively used and occupied by such corporation in a manner  otherwise
entitling it to exemption under subdivision one or two of this section].
  S  3.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2010.