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Assembly Bill A1826

2015-2016 Legislative Session

Relates to the exemption from taxation for non-profit organizations

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Archive: Last Bill Status - In Assembly Committee

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2015-A1826 (ACTIVE) - Details

See Senate Version of this Bill:
S1372
Current Committee:
Assembly Real Property Taxation
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
2023-2024: A1343

2015-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.

2015-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

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