|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2014||referred to local government|
|Jan 09, 2013||referred to local government|
senate Bill S879
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S879 - Details
S879 - Sponsor Memo
BILL NUMBER:S879 TITLE OF BILL: An act to amend the real property tax law, in relation to the exemption from taxation for non-profit organizations and to repeal certain provisions of such law relating thereto PURPOSE: To ensure that exempt properties are being used in a manner which supports the specific exemption granted. SUMMARY OF PROVISIONS: Section 1: Amends section 420-a of the Real Property Tax Law by repealing subdivision 3 and replacing it with a new subdivision 3 which provides that vacant or otherwise unimproved land shall only be deemed tax exempt if there are definite plans for utilizing and adapting the property for exempt purposes within five years and the full execution of such plans within seven years. If no part of the physical improvements to the land are commenced within five years and completed within seven years of taking title to the property, the property owner who received the benefit of the exemption shall pay all property taxes that would have been owed. Section 2: Effective date.
S879 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 879 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sens. BONACIC, LARKIN, LITTLE -- 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 and to repeal certain provisions of such law relating thereto THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 3 of section 420-a of the real property tax law is REPEALED and a new subdivision 3 is added to read as follows: 3. (A) SUCH REAL PROPERTY WHICH IS NOT ACTUALLY AND EXCLUSIVELY USED FOR EXEMPT PURPOSES SHALL, IF OWNED BY AN ORGANIZATION EXEMPTED FROM TAXATION PURSUANT TO THE INTERNAL REVENUE CODE, BE EXEMPT THOUGH NOT IN ACTUAL USE THEREFOR BY REASON OF THE ABSENCE OF SUITABLE BUILDINGS OR IMPROVEMENTS THEREON IF THE CONSTRUCTION OF SUCH BUILDINGS OR IMPROVE- MENTS IS IN PROGRESS OR IS IN GOOD FAITH CONTEMPLATED BY SUCH ORGANIZA- TION. AS USED IN THIS SUBDIVISION, "IN GOOD FAITH CONTEMPLATED" MEANS DEFINITE PLANS FOR UTILIZING AND ADAPTING THE PROPERTY FOR EXEMPT PURPOSES WITHIN FIVE YEARS AND THE FULL EXECUTION OF SUCH PLANS WITHIN SEVEN YEARS. THE PLANS MUST BE PROVEN BY CLEAR AND CONVINCING EVIDENCE AND MUST BE IN WRITTEN FORM. THE DEPARTMENT SHALL DEVELOP GUIDELINES TO BE UTILIZED BY PROPERTY OWNERS AND ASSESSORS TO DETERMINE WHETHER SUCH EVIDENCE EXISTS IN ADEQUATE FORM. (B) IF NO PART OF THE PHYSICAL IMPROVEMENTS TO THE LAND ARE COMMENCED WITHIN FIVE YEARS AND COMPLETED WITHIN SEVEN YEARS OF TAKING TITLE TO THE PROPERTY, OR IF THE ORGANIZATION DOES NOT MEET THE STANDARDS OTHER- WISE SET FORTH IN THIS SUBDIVISION, THE PROPERTY OWNER WHO RECEIVED THE BENEFIT OF THE EXEMPTION SHALL PAY ALL PROPERTY TAXES THAT WOULD HAVE BEEN OWED; PROVIDED, HOWEVER, THAT FAILURE TO PAY DOES NOT CREATE ANY RIGHT BY ANY GOVERNMENTAL UNIT TO COMMENCE A PROCEEDING TO EFFECTUATE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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