|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2014||referred to local government|
|Jan 09, 2013||referred to local government|
senate Bill S1877
Archive: Last Bill Status - In Senate Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S1877 - Details
S1877 - Sponsor Memo
BILL NUMBER:S1877 TITLE OF BILL: An act to amend the real property tax law and the admin- istrative code of the city of New York, in relation to the discretion of localities in granting exemptions for certain organizations and to repeal certain provisions of the real property tax law relating thereto PURPOSE OR GENERAL IDEA OF BILL: To remove the unfunded mandate of required real property tax exemptions for organizations which do not serve a critical human need or who perform their functions in a manner which is not clearly exempt under the State Constitution. SUMMARY OF SPECIFIC PROVISIONS: Section 1: Amends paragraph (a) of subdivision 1 of section 420-a of the Real Property Tax Law to remove the exemption contained for "moral or mental improvement of men, women or children purposes" from the mandato- ry class of real property tax exemptions. Section 2: Amends paragraph (a) of subdivision 1 of section 420-b of the Real Property Tax Law to include an exemption for "purposes related to the moral or mental improvement of men, women, or children" to the permissive class of real property tax exemptions. Further, it adds a subparagraph (ii) to paragraph (a) which provides that if a property is exempted pursuant to a local permissive exemption, so long as the prop- erty continues to be used exclusively for the purposes of exempt activ-
S1877 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1877 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ 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 and the administrative code of the city of New York, in relation to the discretion of localities in granting exemptions for certain organizations and to repeal certain provisions of the real property tax law relating thereto THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (a) of subdivision 1 of section 420-a of the real property tax law, as amended by chapter 920 of the laws of 1981, is amended to read as follows: (a) Real property owned by a corporation or association organized or conducted exclusively for religious, charitable, hospital, educational, [or moral or mental improvement of men, women or children purposes,] or for two or more such purposes, and used exclusively for carrying out thereupon one or more of such purposes either by the owning corporation or association or by another such corporation or association as herein- after provided shall be exempt from taxation as provided in this section. S 2. Paragraph (a) of subdivision 1 of section 420-b of the real prop- erty tax law, as added by chapter 919 of the laws of 1981, is amended to read as follows: (a) (I) Real property owned by a corporation or association which is organized exclusively for PURPOSES RELATED TO THE MORAL OR MENTAL IMPROVEMENT OF MEN, WOMEN, OR CHILDREN, OR FOR bible, tract, benevolent, missionary, infirmary, public playground, scientific, literary, bar association, medical society, library, patriotic or historical purposes, for the development of good sportsmanship for persons under the age of eighteen years through the conduct of supervised athletic games, for the enforcement of laws relating to children or animals, or for two or more EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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