senate Bill S3404A

2013-2014 Legislative Session

Extends real property exemption for veterans organizations to include property occupied by any person although not also entitled to exemption

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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
Feb 21, 2014 print number 3404a
amend and recommit to local government
Jan 08, 2014 referred to local government
Feb 01, 2013 referred to local government

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S3404 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §452, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4217A
2009-2010: A10458

S3404 - Bill Texts

view summary

Extends the real property tax exemption for veterans organizations to include property so owned which is occupied by any person although not also entitled to exemption.

view sponsor memo
BILL NUMBER:S3404

TITLE OF BILL: An act to amend the real property tax law, in relation
to extending real property exemption for veterans' organizations to
include property so owned which is occupied by any person although not
also entitled to exemption

PURPOSE: Extends real property tax exemption for veterans organizations
to include property occupied by any person although not entitled to
exemption.

SUMMARY OF PROVISIONS:

Section 1: Declares legislative intent and findings.

Section 2: Subdivision a of section 452 of the real property tax law is
amended to state that net income, of real property owned by organiza-
tions of persons pursuant to the provisions of section two of the benev-
olent orders law shall be entitled to an exemption if so eligible as
provided by this section.

Section 3: States the effective date.

JUSTIFICATION: Presently, most veterans' organizations support their
charitable, educational, and veteran's programs by renting space in
their buildings. However, if the renter/tenant is not an exempt entity,
the rental portion is taxable. This taxation has a devastating effect on
the posts' maintenance and programs. This law would seek to clarify
that such income is now exempt from taxation, as was originally
intended.

LEGISLATIVE HISTORY: 2012: S. 4217-A - Referred to Local Government

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This act shall take effect immediately, with
provisions.

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

                                  3404

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 1, 2013
                               ___________

Introduced  by  Sen. ADDABBO -- 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 extending real
  property exemption for veterans' organizations to include property  so
  owned  which  is  occupied by any person although not also entitled to
  exemption

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

  Section  1.  Legislative  findings and purpose. The legislature hereby
finds and declares that, presently, most veterans' organizations support
their charitable, educational, and veterans' programs by  renting  space
in their buildings. However, if the renter/tenant is not an exempt enti-
ty,  the  rental  portion  is  taxable.  This taxation has a devastating
effect on the posts' maintenance and programs.
  S 2. Section 452 of the  real  property  tax  law,  subdivision  1  as
amended by chapter 610 of the laws of 1960 and subdivision 3 as added by
chapter 524 of the laws of 1986, is amended to read as follows:
  S  452. Veterans organizations. 1. Real property owned by AN ORGANIZA-
TION OF PERSONS ORGANIZED PURSUANT TO THE PROVISIONS OF SECTION  TWO  OF
THE BENEVOLENT ORDERS LAW OR a corporation, association or post composed
of veterans of the Grand Army of the Republic, Veterans of Foreign Wars,
Disabled  American Veterans, the United Spanish War Veterans, the Jewish
War Veterans of the United States, Inc., Catholic  War  Veterans,  Inc.,
the  American Legion, AMVETS, American Veterans of World War II, Italian
American War Veterans of the United States,  Incorporated,  Masonic  War
Veterans  of  the  State of New York, Incorporated, and any other corpo-
ration or association of veterans of the  armed  forces  of  the  United
States  in  any  war,  [actually  and exclusively used and occupied] THE
ENTIRE NET INCOME OF WHICH REAL PROPERTY IS EXCLUSIVELY APPLIED OR TO BE
USED TO THE CARRYING, MAINTENANCE AND DEPRECIATION CHARGES OF THE  PROP-
ERTY  OR  PORTION  THEREOF, AS THE CASE MAY BE, AND THE REMAINDER TO THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05846-01-3

S. 3404                             2

SUPPORT OF THE CHARITABLE, EDUCATION OR VETERANS' PROGRAMS MAINTAINED by
such corporation, association or post shall be exempt from taxation  and
exempt  from  special  ad  valorem levies and special assessments to the
extent provided in section four hundred ninety of this chapter.
  2.  [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. If a portion of such real property is  actually  and
exclusively used by any person whose real property would not be so enti-
tled 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.
  3.]  Real property owned by a soldiers' monument corporation organized
pursuant to section fourteen hundred five of the  not-for-profit  corpo-
ration  law shall be eligible for [full or partial] exemption from taxa-
tion as provided in this section if:
  (a) such property is not  used  in  such  manner  as  entitles  it  to
exemption  pursuant  to  section four hundred forty-two of this chapter,
and
  (b) the membership of such corporation is composed of specified veter-
ans as provided in subdivision one of this section[, and
  (c) such property is, notwithstanding any  provision  of  such  corpo-
ration's  certificate  of  incorporation  to  the contrary, actually and
exclusively used and occupied by such corporation in a manner  otherwise
entitling it to exemption under subdivision one or two of this section].
  S  3.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2012.

Co-Sponsors

S3404A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §452, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4217A
2009-2010: A10458

S3404A (ACTIVE) - Bill Texts

view summary

Extends the real property tax exemption for veterans organizations to include property so owned which is occupied by any person although not also entitled to exemption.

view sponsor memo
BILL NUMBER:S3404A

TITLE OF BILL: An act to amend the real property tax law, in relation
to extending real property exemption for veterans' organizations to
include property so owned which is occupied by any person although not
also entitled to exemption

PURPOSE:

Extends real property tax exemption for veterans organizations to
include property occupied by any person although not entitled to
exemption.

SUMMARY OF PROVISIONS:!

Section 1: Declares legislative intent and findings.

Section 2: Subdivision 1 of section 452 of the real property tax law
is amended to state that net income, of real property owned by
organizations of persons pursuant to the provisions of section two of
the benevolent orders law shall be entitled to an exemption if so
eligible as provided by this section.

Section 3: States the effective date.

JUSTIFICATION:

Presently, most veterans' organizations support their charitable,
educational, and veteran's programs by renting space in their
buildings. However, if the renter/tenant is not an exempt entity, the
rental portion is taxable. This taxation has a devastating effect on
the posts' maintenance and programs.

This law would seek to clarify that such income is now exempt from
taxation, as was originally intended.

LEGISLATIVE HISTORY:

2013: S.3404 - Referred to Local Government

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect immediately, with provisions.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3404--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 1, 2013
                               ___________

Introduced  by  Sens. ADDABBO, AVELLA, SAMPSON -- 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 commit-
  tee

AN ACT to amend the real property tax law, in relation to extending real
  property exemption for veterans' organizations to include property  so
  owned  which  is  occupied by any person although not also entitled to
  exemption

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

  Section  1.  Legislative  findings and purpose. The legislature hereby
finds and declares that, presently, most veterans' organizations support
their charitable, educational, and veterans' programs by  renting  space
in their buildings. However, if the renter/tenant is not an exempt enti-
ty,  the  rental  portion  is  taxable.  This taxation has a devastating
effect on the posts' maintenance and programs.
  S 2. Section 452 of the  real  property  tax  law,  subdivision  1  as
amended  by chapter 610 of the laws of 1960, subdivision 2 as amended by
chapter 243 of the laws of 2013 and subdivision 3 as  added  by  chapter
524 of the laws of 1986, is amended to read as follows:
  S  452. Veterans organizations. 1. Real property owned by AN ORGANIZA-
TION OF PERSONS ORGANIZED PURSUANT TO THE PROVISIONS OF SECTION  TWO  OF
THE BENEVOLENT ORDERS LAW OR a corporation, association or post composed
of veterans of the Grand Army of the Republic, Veterans of Foreign Wars,
Disabled  American Veterans, the United Spanish War Veterans, the Jewish
War Veterans of the United States, Inc., Catholic  War  Veterans,  Inc.,
the  American Legion, AMVETS, American Veterans of World War II, Italian
American War Veterans of the United States,  Incorporated,  Masonic  War
Veterans  of  the  State of New York, Incorporated, and any other corpo-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05846-02-4

S. 3404--A                          2

ration or association of veterans of the  armed  forces  of  the  United
States  in  any  war,  [actually  and exclusively used and occupied] THE
ENTIRE NET INCOME OF WHICH REAL PROPERTY IS EXCLUSIVELY APPLIED OR TO BE
USED  TO THE CARRYING, MAINTENANCE AND DEPRECIATION CHARGES OF THE PROP-
ERTY OR PORTION THEREOF, AS THE CASE MAY BE, AND THE  REMAINDER  TO  THE
SUPPORT OF THE CHARITABLE, EDUCATION OR VETERANS' PROGRAMS MAINTAINED by
such  corporation, association or post shall be exempt from taxation and
exempt from special ad valorem levies and  special  assessments  to  the
extent provided in section four hundred ninety of this chapter.
  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.
  3.] Real property owned by a soldiers' monument corporation  organized
pursuant  to  section fourteen hundred five of the not-for-profit corpo-
ration law shall be eligible for [full or partial] exemption from  taxa-
tion as provided in this section if:
  (a)  such  property  is  not  used  in  such  manner as entitles it to
exemption pursuant to section four hundred forty-two  of  this  chapter,
and
  (b) the membership of such corporation is composed of specified veter-
ans as provided in subdivision one of this section[, and
  (c)  such  property  is,  notwithstanding any provision of such corpo-
ration's certificate of incorporation  to  the  contrary,  actually  and
exclusively  used and occupied by such corporation in a manner otherwise
entitling it to exemption under subdivision one or two of this section].
  S 3. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after April 1, 2012.

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