NY State Senate Bill 2011-S7675

Senate Bill S7675

2011-2012 Legislative Session

Relates to the real property exemption for certain portions of property owned by veterans' organizations

download bill text pdf

Archive: Last Bill Status - In Senate Committee Rules 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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 13, 2012	referred to rules

2011-S7675 (ACTIVE) - Details

See Assembly Version of this Bill:: A10276
Current Committee:: Senate Rules
Law Section:: Real Property Tax Law
Laws Affected:: Amd §452, RPT L
Versions Introduced in 2013-2014 Legislative Session:: S936, A2283

2011-S7675 (ACTIVE) - Summary

Authorizes municipalities to extend the real property exemption for property owned by veterans' organizations to portions of the property which are used by entities which are not entitled to the exemption.

2011-S7675 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S7675

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the real property
exemption for certain portions of property owned by veterans'
organizations

PURPOSE:
Property owned by veteran organizations such as veteran post
buildings are exempt from property taxes. Many of these veteran
organizations rent space in their buildings to community, charitable,
educational, and other organizations. However, sometimes the renting
organization is not a tax exempt entity. Therefore the rental portion
is subject to local property taxes. This legislation will permit
municipalities to exempt veteran organizations from local property
taxes including the rental portion.

SUMMARY OF PROVISIONS:

Section 1: Amends 452(2) of the Real Property Tax Law to allow
governing bodies of municipalities to grant tax exemptions to
entities who rent or use buildings owned by property tax exempt
veteran groups.

Section 2: Effective date.

JUSTIFICATION:
Veteran posts are integral to our communities. Many
community, charitable, educational, and other organizations, use
these posts for important functions which benefit the community as a
whole. Furthermore, increasing property taxes are threatening the
financial viability of many of our veteran, organizations that open
their buildings up to the communities.

This legislation allows local governments to retain the necessary
authority by giving them the option to exempt these veteran
organizations from property taxes occasioned by renting their
facilities.

PRIOR LEGISLATIVE HISTORY:
New Legislation.

FISCAL IMPLICATIONS:
None to the state.

EFFECTIVE DATE:
This act shall take effect on the second day of
January next succeeding 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.

2011-S7675 (ACTIVE) - Bill Text download pdf

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

                                  7675

                            I N  S E N A T E

                              June 13, 2012
                               ___________

Introduced  by Sen. McDONALD -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the real property tax law, in relation to the real prop-
  erty exemption for certain portions of  property  owned  by  veterans'
  organizations

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

  Section 1. Subdivision 2 of section 452 of the real property  tax  law
is amended to read as follows:
  2.  (A) 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.
  (B) If a portion of such real property  is  actually  and  exclusively
used  by  any  person whose real property would not be so entitled 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 SUBJECT TO THE PROVISIONS OF PARAGRAPH (C) OF
THIS SUBDIVISION.
  (C) THE PORTION OF REAL PROPERTY WHICH WOULD OTHERWISE BE  SUBJECT  TO
TAXATION,  SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS UNDER PARA-
GRAPH (B) OF THIS SUBDIVISION SHALL BE EXEMPT THEREFROM FOR PURPOSES  OF
ANY  MUNICIPAL CORPORATION IN WHICH SUCH PROPERTY IS LOCATED ONLY IF THE
GOVERNING BODY OF SUCH MUNICIPAL CORPORATION, AFTER  A  PUBLIC  HEARING,
ADOPTS A LOCAL LAW, ORDINANCE OR RESOLUTION SO PROVIDING.
  S  2.  This  act  shall  take  effect  on  the second of January, next
succeeding the date on which it shall have become a law and shall  apply
to assessment rolls prepared on the basis of taxable status dates occur-
ring on and after such date.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                      [ ] is old law to be omitted.
                                                           LBD15836-03-2

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