|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2014||referred to local government|
|Jan 09, 2013||referred to local government|
senate Bill S878
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S878 - Details
S878 - 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.
S878 - Sponsor Memo
BILL NUMBER:S878 TITLE OF BILL: An act to amend the real property tax law, in relation to the exemption from taxation for non-profit organizations PURPOSE: To place the responsibility of annually establishing that a not-for-profit corporation or association is entitled to real property tax exemptions upon such corporation or association. SUMMARY OF PROVISIONS: Section 1: Amends section 420-a of the Real Property Tax Law by adding a new subdivision 15 to require that the owner of a property which is tax exempt pursuant to section 420-a of the Real Property Tax Law, prove annually, by clear and convincing evidence, that the requirements of section 420-a have been satisfied. Further, this new subdivision provides that the New York State Department of Taxation and Finance shall develop, in consultation with not-for-profit organizations and assessors, guidance documents which shall be used by assessors to determine whether the standard of proof has been met. Section 2: Effective date.
S878 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 878 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, 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. LBD02372-01-3
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