|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Feb 12, 2010||referred to finance|
senate Bill S6836
Archive: Last Bill Status - In Senate Committee Finance Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S6836 (ACTIVE) - Details
S6836 (ACTIVE) - Summary
Provides that real property tax exemptions granted to real property owned by corporations or associations organized or conducted exclusively for hospital or moral or mental improvement of men, women, or children purposes and used exclusively for carrying out such purposes shall only be granted if the property owner can prove by clear and convincing evidence that each acre is actually used for such purpose at least 120 days a year; appropriates $10,000,000 therefor.
S6836 (ACTIVE) - Sponsor Memo
BILL NUMBER: S6836 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 nonprofit organizations, and for ensuring that exempt properties are being used in the manner which supports the specific exemption granted. SUMMARY OF PROVISIONS : 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 purpose", "hospital purpose" , "educational purpose", and "moral or mental improvement of men, women, or children purpose." Similarly, 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".
S6836 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6836 I N S E N A T E February 12, 2010 ___________ Introduced by Sen. BONACIC -- read twice and ordered printed, and when printed to be committed to the Committee on Finance AN ACT to amend the real property tax law, in relation to the exemption from taxation for non-profit organizations; and making an appropri- ation therefor THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 1 of section 420-a of the real property tax law is amended by adding a new paragraph (c) to read as follows: (C) WHEN USED IN THIS SECTION: (I) "ORGANIZED OR CONDUCTED EXCLUSIVELY" SHALL REQUIRE THAT A CORPO- RATION'S OR ASSOCIATION'S ORGANIZATIONAL DOCUMENTS LIMIT THE PURPOSES OF SUCH CORPORATION OR ASSOCIATION TO ONE OR MORE EXEMPT PURPOSES, AS SET OUT IN PARAGRAPH (A) OF THIS SUBDIVISION; (II) "USED EXCLUSIVELY" SHALL REQUIRE THAT A CORPORATION OR ASSOCI- ATION USE ITS PROPERTY ONLY FOR EXEMPT PURPOSES. USES WHICH MAY BE HELP- FUL TO THE EXEMPT ORGANIZATION BUT WOULD NOT, IF DONE ON LAND OWNED BY AN OTHERWISE TAXABLE ENTITY, QUALIFY FOR TAX EXEMPTION SHALL SUBJECT THE PORTION OF THE PROPERTY SO USED TO REAL PROPERTY TAXATION. SUCH PHRASE SHALL BE STRICTLY CONSTRUED AND SHALL BE INTENDED TO LIMIT EXEMPTIONS TO PROPERTY AND IMPROVEMENTS UTILIZED SOLELY FOR EXEMPT PURPOSES. WHERE AN EXEMPT ORGANIZATION UTILIZES ITS LAND FOR OTHER PURPOSES, INCLUDING BUT NOT LIMITED TO, THE SALE OF PRODUCTS MADE ON THE LAND COMMERCIALLY OR THE SALE OF TIMBER, OR OTHERWISE LEASES THE LAND FOR COMMERCIAL PURPOSES, OR ALLOWS THE PLACEMENT OR CONSTRUCTION OF IMPROVEMENTS ON THE LAND FOR COMMERCIAL PURPOSES, THAT PORTION OF SUCH PROPERTY AND ANY IMPROVEMENTS THEREON IF SUCH IMPROVEMENTS ARE NOT UTILIZED FOR WHOLLY EXEMPT PURPOSES SHALL BE SUBJECT TO REAL PROPERTY TAXATION; (III) "RELIGIOUS PURPOSES" SHALL MEAN AN ACTIVITY THAT IS FUNDAMENTAL, NECESSARY AND INTRINSIC TO THE PRACTICE OF A RELIGION. MEDITATION OR THE MAINTENANCE OF OPEN SPACE OR PROPERTY UTILIZED PRIMARILY FOR HIKING SHALL NOT BE CONSIDERED A FUNDAMENTAL OR INTRINSIC RELIGIOUS PURPOSE. A CORPORATION OR ASSOCIATION ORGANIZED OR CONDUCTED EXCLUSIVELY FOR A RELIGIOUS PURPOSE SHALL HAVE ITS OWN BELIEFS, FORM OF WORSHIP AND FORM EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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