assembly Bill A499

2011-2012 Legislative Session

Sets a 7 year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


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

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Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 18, 2012 held for consideration in real property taxation
Jan 04, 2012 referred to real property taxation
Jan 05, 2011 referred to real property taxation

Multi-Sponsors

A499 (ACTIVE) - Details

Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A981
2013-2014: A1711
2015-2016: A855
2017-2018: A270
2019-2020: A3692
2021-2022: A278

A499 (ACTIVE) - Summary

Sets a 7-year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations.

A499 (ACTIVE) - Bill Text download pdf

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

                                   499

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  M.  of  A.  GUNTHER  --  Multi-Sponsored  by -- M. of A.
  BOYLAND, COOK -- read once and referred to the Committee on Real Prop-
  erty Taxation

AN ACT to amend the real property tax law, in relation to  the  duration
  of  the  exemption for property of mandatory class nonprofit organiza-
  tions by reason of the absence of suitable buildings  or  improvements
  thereon  if  construction  of  such  buildings  or  improvements is in
  progress or is in good faith contemplated

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

  Section  1.  Subdivision  3  of section 420-a of the real property tax
law, such section as renumbered by chapter 919 of the laws of  1981,  is
amended to read as follows:
  3. Such real property from which no revenue is derived shall be exempt
though  not  in actual use therefor by reason of the absence of suitable
buildings or OTHER PHYSICAL improvements thereon if:
  (a) the construction of such buildings or OTHER PHYSICAL  improvements
is  in  progress or is in good faith contemplated by such corporation or
association WITHIN SEVEN YEARS AFTER SUCH PROPERTY HAS BEEN ACQUIRED  BY
SUCH  CORPORATION  OR  ASSOCIATION; FOR THE PURPOSES OF CALCULATING SUCH
SEVEN YEARS' PERIOD, WITH RESPECT TO PROPERTY ACQUIRED BEFORE THE EFFEC-
TIVE DATE OF THE CHAPTER OF  THE  LAWS  OF  TWO  THOUSAND  ELEVEN  WHICH
AMENDED  THIS  SUBDIVISION,  SUCH  SEVEN YEARS' PERIOD SHALL COMMENCE ON
SUCH EFFECTIVE DATE, AND WITH RESPECT TO PROPERTY ACQUIRED ON  OR  AFTER
SUCH EFFECTIVE DATE, SUCH SEVEN YEARS' PERIOD SHALL COMMENCE ON THE DATE
OF ACQUISITION; or
  (b) such real property is held by such corporation or association upon
condition  that  the title thereto shall revert in case any building not
intended and suitable for one or more such  purposes  shall  be  erected
upon such premises or some part thereof.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.