assembly Bill A1826

2015-2016 Legislative Session

Relates to the exemption from taxation for non-profit organizations

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


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

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2016 referred to real property taxation
Jan 13, 2015 referred to real property taxation

Co-Sponsors

Multi-Sponsors

A1826 (ACTIVE) - Details

See Senate Version of this Bill:
S1372
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A908, S8474
2011-2012: A417, S2545
2013-2014: A1271, S878
2017-2018: A539, S996
2019-2020: A3655, S2606
2021-2022: A145, S1954

A1826 (ACTIVE) - 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.

A1826 (ACTIVE) - Bill Text download pdf

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

                                  1826

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 13, 2015
                               ___________

Introduced  by  M. of A. GUNTHER, GALEF, MONTESANO -- Multi-Sponsored by
  -- M. of A. RIVERA -- read once and referred to the Committee on  Real
  Property Taxation

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.
                                                           LBD01012-01-5