assembly Bill A3927A

2017-2018 Legislative Session

Relates to tax exemptions for properties in violation of zoning laws

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

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Actions

view actions (5)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 03, 2018 referred to ways and means
Jun 06, 2017 reported referred to ways and means
May 17, 2017 print number 3927a
May 17, 2017 amend and recommit to real property taxation
Jan 30, 2017 referred to real property taxation

Co-Sponsors

A3927 - Details

See Senate Version of this Bill:
S8133
Law Section:
Real Property Tax Law
Laws Affected:
Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2019-2020: A1976, S4115
2021-2022: A2011, S3965

A3927 - Summary

Prohibits tax exemptions for properties in violation of zoning laws.

A3927 - Bill Text download pdf


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

                                  3927

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                            January 30, 2017
                               ___________

Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
  Committee on Real Property Taxation

AN ACT to amend the real property tax  law,  in  relation  to  nonprofit
  organizations mandatory class

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

  Section 1. Paragraph (b)  of  subdivision  1  and  subdivision  11  of
section 420-a of the real property tax law, paragraph (b) of subdivision
1  as  amended  by chapter 919 of the laws of 1981 and subdivision 11 as
added by chapter 261 of the laws of  1992  and  as  further  amended  by
section  1  of  part W of chapter 56 of the laws of 2010, are amended to
read as follows:
  (b) Real property such as specified in paragraph (a) of this  subdivi-
sion  shall  not  be  exempt  if  any officer, member or employee of the
owning corporation or association shall receive or may be lawfully enti-
tled to receive any pecuniary profit from the operations thereof, except
reasonable compensation for services in effecting one or  more  of  such
purposes,   or  as  proper  beneficiaries  of  its  strictly  charitable
purposes; or if the organization thereof for any such avowed purposes be
a guise or pretense for directly or indirectly making any other  pecuni-
ary profit for such corporation or association or for any of its members
or  employees;  or  if  it  be  not in good faith organized or conducted
exclusively for one or more of such purposes;  OR  IF  SUCH  PURPOSE  IN
WHICH  THE  REAL  PROPERTY  IS  BEING USED IS IN VIOLATION OF APPLICABLE
LOCAL ZONING LAWS.
  11. An exemption may be granted pursuant to this section upon applica-
tion by the owner on a form prescribed by the commissioner or any compa-
rable form, which application may be filed  with  the  assessor  of  the
appropriate  county,  city,  town or village on or before the applicable
taxable status date.  THE APPLICATION SHALL INCLUDE A COPY  OF  A  VALID
CERTIFICATE  OF  OCCUPANCY  OR  USE  AND  A  STATEMENT FROM THE BUILDING

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

Co-Sponsors

view additional co-sponsors

A3927A (ACTIVE) - Details

See Senate Version of this Bill:
S8133
Law Section:
Real Property Tax Law
Laws Affected:
Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2019-2020: A1976, S4115
2021-2022: A2011, S3965

A3927A (ACTIVE) - Summary

Prohibits tax exemptions for properties in violation of zoning laws.

A3927A (ACTIVE) - Bill Text download pdf


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

                                 3927--A

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                            January 30, 2017
                               ___________

Introduced  by  M.  of  A. ZEBROWSKI, PEOPLES-STOKES, BRAUNSTEIN, GALEF,
  COLTON, GLICK -- read once and referred to the Committee on Real Prop-
  erty Taxation -- committee discharged, bill amended, ordered reprinted
  as amended and recommitted to said committee

AN ACT to amend the real property tax  law,  in  relation  to  nonprofit
  organizations mandatory class

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

  Section 1. Paragraph (b) of subdivision 1 of section 420-a of the real
property tax law, as amended by chapter 919 of  the  laws  of  1981,  is
amended to read as follows:
  (b)  Real property such as specified in paragraph (a) of this subdivi-
sion shall not be exempt if any  officer,  member  or  employee  of  the
owning corporation or association shall receive or may be lawfully enti-
tled to receive any pecuniary profit from the operations thereof, except
reasonable  compensation  for  services in effecting one or more of such
purposes,  or  as  proper  beneficiaries  of  its  strictly   charitable
purposes; or if the organization thereof for any such avowed purposes be
a  guise or pretense for directly or indirectly making any other pecuni-
ary profit for such corporation or association or for any of its members
or employees; or if it be not  in  good  faith  organized  or  conducted
exclusively  for  one  or  more  of such purposes; OR IF SUCH PURPOSE IN
WHICH THE REAL PROPERTY IS BEING USED  IS  IN  VIOLATION  OF  APPLICABLE
LOCAL ZONING LAWS.
  § 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07810-02-7