senate Bill S881

2013-2014 Legislative Session

Provides that certain real property tax exemptions shall only be granted where such property is actually used for certain enumerated purposes; appropriation

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Sponsored By

Archive: Last Bill Status - In Senate Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to finance
Jan 09, 2013 referred to finance

Co-Sponsors

S881 - Details

Law Section:
Appropriations
Laws Affected:
Amd §§420-a & 420-b, add §420-d, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2552
2009-2010: S6836

S881 - Summary

Provides that real property tax exemptions granted to real property owned by corporations or associations organized or conducted exclusively for hospital or moral or mental improvement of men, women, or children purposes and used exclusively for carrying out such purposes shall only be granted if the property owner can prove by clear and convincing evidence that each acre is actually used for such purpose at least 120 days a year; appropriates $10,000,000 therefor.

S881 - Sponsor Memo

S881 - Bill Text download pdf

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

                                   881

                       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 Finance

AN ACT to amend the real property tax law, in relation to the  exemption
  from  taxation  for  non-profit organizations; and making an appropri-
  ation therefor

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

  Section 1. Subdivision 1 of section 420-a of the real property tax law
is amended by adding a new paragraph (c) to read as follows:
  (C) WHEN USED IN THIS SECTION:
  (I)  "ORGANIZED  OR CONDUCTED EXCLUSIVELY" SHALL REQUIRE THAT A CORPO-
RATION'S OR ASSOCIATION'S ORGANIZATIONAL DOCUMENTS LIMIT THE PURPOSES OF
SUCH CORPORATION OR ASSOCIATION TO ONE OR MORE EXEMPT PURPOSES,  AS  SET
OUT IN PARAGRAPH (A) OF THIS SUBDIVISION;
  (II)  "USED  EXCLUSIVELY"  SHALL REQUIRE THAT A CORPORATION OR ASSOCI-
ATION USE ITS PROPERTY ONLY FOR EXEMPT PURPOSES. USES WHICH MAY BE HELP-
FUL TO THE EXEMPT ORGANIZATION BUT WOULD NOT, IF DONE ON LAND  OWNED  BY
AN OTHERWISE TAXABLE ENTITY, QUALIFY FOR TAX EXEMPTION SHALL SUBJECT THE
PORTION  OF  THE PROPERTY SO USED TO REAL PROPERTY TAXATION. SUCH PHRASE
SHALL BE STRICTLY CONSTRUED AND SHALL BE INTENDED TO LIMIT EXEMPTIONS TO
PROPERTY AND IMPROVEMENTS UTILIZED SOLELY FOR EXEMPT PURPOSES. WHERE  AN
EXEMPT  ORGANIZATION UTILIZES ITS LAND FOR OTHER PURPOSES, INCLUDING BUT
NOT LIMITED TO, THE SALE OF PRODUCTS MADE ON THE  LAND  COMMERCIALLY  OR
THE  SALE  OF  TIMBER,  OR  OTHERWISE  LEASES  THE  LAND  FOR COMMERCIAL
PURPOSES, OR ALLOWS THE PLACEMENT OR CONSTRUCTION OF IMPROVEMENTS ON THE
LAND FOR COMMERCIAL PURPOSES, THAT PORTION  OF  SUCH  PROPERTY  AND  ANY
IMPROVEMENTS  THEREON  IF  SUCH IMPROVEMENTS ARE NOT UTILIZED FOR WHOLLY
EXEMPT PURPOSES SHALL BE SUBJECT TO REAL PROPERTY TAXATION;
  (III) "RELIGIOUS PURPOSES" SHALL MEAN AN ACTIVITY THAT IS FUNDAMENTAL,
NECESSARY AND INTRINSIC TO THE PRACTICE OF A RELIGION.    MEDITATION  OR

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

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