S T A T E O F N E W Y O R K
________________________________________________________________________
1277--A
2011-2012 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 5, 2011
___________
Introduced by M. of A. CASTELLI, BURLING, ORTIZ, SALADINO, STEVENSON,
MALLIOTAKIS, TENNEY, GRAF -- Multi-Sponsored by -- M. of A. CERETTO,
CORWIN, GIGLIO, HAWLEY, McLAUGHLIN -- read once and referred to the
Committee on Veterans' Affairs -- recommitted to the Committee on
Veterans' Affairs in accordance with Assembly Rule 3, sec. 2 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05503-03-2
A. 1277--A 2
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
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, 2012.