senate Bill S2545A

2011-2012 Legislative Session

Relates to the exemption from taxation for non-profit organizations

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 08, 2012 print number 2545a
amend and recommit to local government
Jan 04, 2012 referred to local government
Jan 25, 2011 referred to local government

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S2545 - Details

See Assembly Version of this Bill:
A417A
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §420-a, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S8474, A908

S2545 - Summary

Requires the burden of annually establishing that the requirements of the mandatory class non-profit real property tax exemptions have been satisfied to fall upon the owner of the property and must be proven by clear and convincing evidence.

S2545 - Sponsor Memo

S2545 - Bill Text download pdf

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

                                  2545

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 25, 2011
                               ___________

Introduced  by  Sens. BONACIC, LARKIN -- read twice and ordered printed,
  and when printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to the  exemption
  from taxation for non-profit organizations

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

  Section 1.  Section 420-a of the real property tax law is  amended  by
adding a new subdivision 15 to read as follows:
  15.  IN  ALL  INSTANCES,  THE BURDEN OF ANNUALLY ESTABLISHING THAT THE
REQUIREMENTS OF THIS SECTION HAVE BEEN SATISFIED SHALL BE UPON THE OWNER
OF THE PROPERTY AND MUST BE PROVEN BY CLEAR AND CONVINCING EVIDENCE. THE
OFFICE OF REAL PROPERTY SERVICES SHALL  DEVELOP,  IN  CONSULTATION  WITH
NOT-FOR-PROFIT  ORGANIZATIONS  AND  ASSESSORS,  GUIDANCE DOCUMENTS TO BE
USED BY ASSESSORS IN DETERMINING WHETHER THE STANDARD  OF  PROOF  ESTAB-
LISHED BY THIS SUBDIVISION HAS BEEN MET.
  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  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01897-01-1

Co-Sponsors

S2545A (ACTIVE) - Details

See Assembly Version of this Bill:
A417A
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §420-a, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S8474, A908

S2545A (ACTIVE) - Summary

Requires the burden of annually establishing that the requirements of the mandatory class non-profit real property tax exemptions have been satisfied to fall upon the owner of the property and must be proven by clear and convincing evidence.

S2545A (ACTIVE) - Sponsor Memo

S2545A (ACTIVE) - Bill Text download pdf

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

                                 2545--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 25, 2011
                               ___________

Introduced  by  Sens. BONACIC, LARKIN -- read twice and ordered printed,
  and when printed to be committed to the Committee on Local  Government
  -- recommitted to the Committee on Local Government in accordance with
  Senate  Rule  6, sec. 8 -- 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 the  exemption
  from taxation for non-profit organizations

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

  Section 1.  Section 420-a of the real property tax law is  amended  by
adding a new subdivision 15 to read as follows:
  15.  IN  ALL  INSTANCES,  THE BURDEN OF ANNUALLY ESTABLISHING THAT THE
REQUIREMENTS OF THIS SECTION HAVE BEEN SATISFIED SHALL BE UPON THE OWNER
OF THE PROPERTY AND MUST BE PROVEN BY CLEAR AND CONVINCING EVIDENCE. THE
DEPARTMENT SHALL DEVELOP, IN CONSULTATION WITH NOT-FOR-PROFIT  ORGANIZA-
TIONS  AND  ASSESSORS,  GUIDANCE  DOCUMENTS  TO  BE USED BY ASSESSORS IN
DETERMINING WHETHER THE STANDARD OF PROOF ESTABLISHED BY  THIS  SUBDIVI-
SION HAS BEEN MET.
  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  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01897-02-2

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