Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Mar 20, 2012 |
referred to ways and means delivered to assembly passed senate |
Mar 05, 2012 |
advanced to third reading |
Mar 01, 2012 |
2nd report cal. |
Feb 29, 2012 |
1st report cal.208 |
Jan 04, 2012 |
referred to local government returned to senate died in assembly |
Jun 16, 2011 |
referred to ways and means delivered to assembly passed senate |
May 17, 2011 |
advanced to third reading |
May 16, 2011 |
2nd report cal. |
May 11, 2011 |
1st report cal.624 |
May 02, 2011 |
print number 1465a |
May 02, 2011 |
amend and recommit to local government |
Jan 07, 2011 |
referred to local government |
Senate Bill S1465
2011-2012 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
Bill Amendments
2011-S1465 - Details
2011-S1465 - Summary
Grants a real property tax exemption, at the option of the local taxing authority, to nonprofit organizations that purchase real property after the particular municipality's levy of taxes or taxable status date if the organization files an application for exemption with the assessor.
2011-S1465 - Sponsor Memo
BILL NUMBER:S1465 TITLE OF BILL: An act to amend the real property tax law, in relation to granting a real property tax exemption to nonprofit organizations that purchase real property after the taxable status date PURPOSE OR GENERAL IDEA OF BILL: To authorize local municipal corporations (after local law adopted) to accept and administer nonprofit tax exemption applications after the taxable status date under certain circumstances. SUMMARY OF SPECIFIC PROVISIONS: This bill would provide, at the option of the locality, that when a not-for-profit organization purchases property after the taxable status date, it will be permitted to submit an application for a real property tax exemption to the assessor. This bill also establishes procedures to change the assessment roll and allow for the exemption benefits granted upon purchase of property after the taxable status date to be applied against the eligible individual's tax levy of the subsequent year. If the municipal corporation has received reimbursement for the tax credit owed to the not-for-profit organization, the tax credit shall be paid to the municipal corporation making the tax payment.
2011-S1465 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1465 2011-2012 Regular Sessions I N S E N A T E January 7, 2011 ___________ Introduced by Sen. HANNON -- 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 granting a real property tax exemption to nonprofit organizations that purchase real property after the taxable status date THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 13 of section 420-a of the real property tax law, as added by chapter 630 of the laws of 1997, is renumbered subdivi- sion 15 and a new subdivision 16 is added to read as follows: 16. (A) (I) FOR THE PURPOSES OF THIS SUBDIVISION, "MUNICIPAL CORPO- RATION" SHALL MEAN A COUNTY, CITY, TOWN, VILLAGE OR SCHOOL DISTRICT WHICH, AFTER PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOL- UTION, PROVIDING THAT THIS SUBDIVISION SHALL BE APPLICABLE TO NONPROFIT ORGANIZATIONS WITHIN ITS JURISDICTION. SUCH LOCAL LAW, ORDINANCE OR RESOLUTION SHALL APPLY TO PROPERTY TRANSFERS OCCURRING ON OR AFTER THE EFFECTIVE DATE OF SUCH LOCAL LAW, ORDINANCE OR RESOLUTION. A COPY OF SUCH LOCAL LAW, ORDINANCE OR RESOLUTION SHALL BE FILED WITH THE STATE BOARD. (II) WHERE A NONPROFIT ORGANIZATION THAT MEETS THE REQUIREMENTS FOR AN EXEMPTION PURSUANT TO THIS SECTION, PURCHASES PROPERTY AFTER THE LEVY OF TAXES, SUCH NONPROFIT ORGANIZATION MAY, IF PERMITTED BY A LOCAL LAW, ORDINANCE OR RESOLUTION OF THE MUNICIPAL CORPORATION IN WHICH THE NONPROFIT ORGANIZATION IS LOCATED, FILE AN APPLICATION FOR EXEMPTION WITH THE ASSESSOR NO LATER THAN THE TIME SPECIFIED IN SUCH LOCAL LAW, ORDINANCE OR RESOLUTION. THE ASSESSOR SHALL MAKE A DETERMINATION OF WHETHER THE PARCEL WOULD HAVE QUALIFIED FOR EXEMPT STATUS ON THE TAX ROLL ON WHICH THE TAXES WERE LEVIED, HAD TITLE TO THE PARCEL BEEN IN THE NAME OF THE APPLICANT ON THE TAXABLE STATUS DATE APPLICABLE TO THE TAX ROLL. THE APPLICATION SHALL BE ON A FORM PRESCRIBED BY THE STATE BOARD. THE ASSESSOR, NO LATER THAN THIRTY DAYS AFTER RECEIPT OF SUCH APPLICA- EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05717-01-1
2011-S1465A (ACTIVE) - Details
2011-S1465A (ACTIVE) - Summary
Grants a real property tax exemption, at the option of the local taxing authority, to nonprofit organizations that purchase real property after the particular municipality's levy of taxes or taxable status date if the organization files an application for exemption with the assessor.
2011-S1465A (ACTIVE) - Sponsor Memo
BILL NUMBER:S1465A TITLE OF BILL: An act to amend the real property tax law, in relation to granting a real property tax exemption to nonprofit organizations that purchase real property after the taxable status date This law shall take effect on the first of July next succeeding the date on which it is passed. PURPOSE OR GENERAL IDEA OF BILL: To authorize local municipal corporations (after local law adopted) to accept and administer nonprofit tax exemption applications after the taxable status date under certain circumstances. SUMMARY OF SPECIFIC PROVISIONS: This bill would provider at the option of the locality, that when a not-for-profit organization purchases property after the taxable status date, it will be permitted to submit an application for a real property tax exemption to the assessor. This bill also establishes procedures to change the assessment roll and allow for the exemption benefits granted upon purchase of property after the taxable status date to be applied against the eligible individual's tax levy of the subsequent year. If the municipal corporation has received reimbursement for the tax credit owed to the not-for-profit
2011-S1465A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1465--A 2011-2012 Regular Sessions I N S E N A T E January 7, 2011 ___________ Introduced by Sen. HANNON -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- 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 granting a real property tax exemption to nonprofit organizations that purchase real property after the taxable status date THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 13 of section 420-a of the real property tax law, as added by chapter 630 of the laws of 1997, is renumbered subdivi- sion 15 and a new subdivision 16 is added to read as follows: 16. (A) (I) FOR THE PURPOSES OF THIS SUBDIVISION, "MUNICIPAL CORPO- RATION" SHALL MEAN A COUNTY, CITY, TOWN, VILLAGE OR SCHOOL DISTRICT WHICH, AFTER PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE OR RESOL- UTION, PROVIDING THAT THIS SUBDIVISION SHALL BE APPLICABLE TO NONPROFIT ORGANIZATIONS WITHIN ITS JURISDICTION. SUCH LOCAL LAW, ORDINANCE OR RESOLUTION SHALL APPLY TO PROPERTY TRANSFERS OCCURRING ON OR AFTER THE EFFECTIVE DATE OF SUCH LOCAL LAW, ORDINANCE OR RESOLUTION. A COPY OF SUCH LOCAL LAW, ORDINANCE OR RESOLUTION SHALL BE FILED WITH THE COMMIS- SIONER. (II) WHERE A NONPROFIT ORGANIZATION THAT MEETS THE REQUIREMENTS FOR AN EXEMPTION PURSUANT TO THIS SECTION, PURCHASES PROPERTY AFTER THE LEVY OF TAXES, SUCH NONPROFIT ORGANIZATION MAY, IF PERMITTED BY A LOCAL LAW, ORDINANCE OR RESOLUTION OF THE MUNICIPAL CORPORATION IN WHICH THE NONPROFIT ORGANIZATION IS LOCATED, FILE AN APPLICATION FOR EXEMPTION WITH THE ASSESSOR NO LATER THAN THE TIME SPECIFIED IN SUCH LOCAL LAW, ORDINANCE OR RESOLUTION. THE ASSESSOR SHALL MAKE A DETERMINATION OF WHETHER THE PARCEL WOULD HAVE QUALIFIED FOR EXEMPT STATUS ON THE TAX ROLL ON WHICH THE TAXES WERE LEVIED, HAD TITLE TO THE PARCEL BEEN IN THE NAME OF THE APPLICANT ON THE TAXABLE STATUS DATE APPLICABLE TO THE TAX EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05717-03-1
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