Assembly Bill A10477

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

                                  10477

                          I N  A S S E M B L Y

                              May 29, 2012
                               ___________

Introduced  by M. of A. BOYLE -- read once and referred to the Committee
  on Real Property Taxation

AN ACT to amend the real property tax law, in relation to tax exemptions
  for real property owned by school districts and boards of  cooperative
  educational services

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

  Section 1. Section 408 of the real property tax  law,  as  amended  by
chapter 684 of the laws of 1985, is amended to read as follows:
  S   408.  School  districts  and  boards  of  cooperative  educational
services. 1. Notwithstanding any limitation contained  in  section  four
hundred  six  of  this  chapter,  all  real  property  owned by a school
district or board of cooperative educational services and  all  improve-
ments  thereon  leased  by  such  a district or board provided that such
leased improvements are used  for  educational  purposes  and  provided,
further,  that such lease provides that such district or board is liable
for all taxation, special ad  valorem  levies  and  special  assessments
levied  upon  such improvements shall be exempt from taxation and exempt
from special ad valorem levies and special  assessments  to  the  extent
provided in section four hundred ninety of this chapter.
  2.  (A)  UPON  A  SCHOOL  DISTRICT  LEASING  REAL PROPERTY PURSUANT TO
SECTION FOUR HUNDRED THREE-A OF THE EDUCATION LAW, THE  PORTION  OF  THE
PROPERTY SO LEASED SHALL NOT QUALIFY FOR THE EXEMPTION CONTAINED IN THIS
SECTION, IF THE PROPERTY IS NOT USED FOR EDUCATIONAL PURPOSES.
  (B)  "EDUCATIONAL PURPOSE" SHALL MEAN MUSEUMS, RESEARCH FACILITIES AND
ACTIVITY WHICH SHALL BE UNDERTAKEN  IN  A  MANNER  WHICH  SATISFIES  THE
COMPULSORY EDUCATION REQUIREMENTS TO RECEIVE A CERTIFICATE OR LICENSE IN
ORDER TO PRACTICE A CERTAIN SKILL OR TRADE. SUCH TERM SHALL ALSO MEAN AN
INSTITUTION  OF  LEARNING  OR  HIGHER  LEARNING WHICH MEETS STANDARDS OF
EDUCATION QUALITY THAT ISSUE DIPLOMAS, SUCH  TERMS  SHALL  ALSO  INCLUDE
PROPERTY  OWNED  BY  ONE  CLAIMING AN EXEMPTION FROM TAXATION FOR EDUCA-
TIONAL PURPOSES WHICH IS USED TO  HOUSE  INDIVIDUALS  WHO  ARE  ACTIVELY
ENGAGED  AT LEAST ONE HUNDRED TWENTY DAYS PER YEAR IN SEEKING TO SATISFY
THE COMPULSORY EDUCATION REQUIREMENTS OF THE EDUCATION LAW  OR  WHO  ARE

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

                                                           LBD15874-01-2

A. 10477                            2

SEEKING  A  DEGREE,  CERTIFICATE  OF REGISTRATION ISSUED BY THE BOARD OF
REGENTS OR WHO HOLDS A CHARTER GRANTED BY THE NEW YORK  STATE  EDUCATION
DEPARTMENT.  AN ENTITY CLAIMING EXEMPTION FOR EDUCATIONAL PURPOSES SHALL
UTILIZE  EACH  ACRE  AT LEAST ONE HUNDRED TWENTY DAYS A YEAR EXCLUSIVELY
FOR EDUCATIONAL PURPOSES IN ORDER TO MAINTAIN AN EXEMPTION FROM PROPERTY
TAXATION PURSUANT TO THIS SECTION.
  S 2. This act shall take effect immediately.