senate Bill S2273

2017-2018 Legislative Session

Provides nonprofit organizations real property exemption, at local option, for those promptly applying that purchase after municipality's taxable status date

download bill text pdf

Sponsored By

Current Bill Status Via A1647 - Passed Senate & Assembly


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

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Actions

view actions (14)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 20, 2018 returned to assembly
passed senate
3rd reading cal.558
substituted for s2273
Jun 20, 2018 substituted by a1647
Mar 13, 2018 advanced to third reading
Mar 12, 2018 2nd report cal.
Mar 06, 2018 1st report cal.558
Jan 03, 2018 referred to local government
Jun 21, 2017 committed to rules
Mar 13, 2017 advanced to third reading
Mar 08, 2017 2nd report cal.
Mar 07, 2017 1st report cal.329
Jan 12, 2017 referred to local government

Votes

view votes

Mar 6, 2018 - Local Government committee Vote

S2273
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Local Government committee vote details

Local Government Committee Vote: Mar 6, 2018

Mar 7, 2017 - Local Government committee Vote

S2273
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Local Government committee vote details

Local Government Committee Vote: Mar 7, 2017

Co-Sponsors

S2273 - Details

See Assembly Version of this Bill:
A1647
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§420-a & 420-b, RPT L
Versions Introduced in Previous Legislative Sessions:
2015-2016: S605, A6011
2013-2014: S2939, A6392
2011-2012: S1465, A7221

S2273 - Summary

Grants a real property tax exemption, at the option of the local taxing authority, to nonprofit organizations that purchase real property after the particular municipality's levy of taxes or taxable status date if the organization files an application for exemption with the assessor.

S2273 - Sponsor Memo

S2273 - Bill Text download pdf

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

                                  2273

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 12, 2017
                               ___________

Introduced  by  Sens.  HANNON, AVELLA -- 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  granting  a
  real  property  tax exemption to nonprofit organizations that purchase
  real property after the taxable status date

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

  Section  1.   Subdivision 13 of section 420-a of the real property tax
law, as added by chapter 630 of the laws of 1997, is renumbered subdivi-
sion 15 and a new subdivision 16 is added to read as follows:
  16. (A) (I) FOR THE PURPOSES OF THIS  SUBDIVISION,  "MUNICIPAL  CORPO-
RATION"  SHALL  MEAN  A  COUNTY,  CITY, TOWN, VILLAGE OR SCHOOL DISTRICT
WHICH, AFTER PUBLIC HEARING, ADOPTS A LOCAL  LAW,  ORDINANCE  OR  RESOL-
UTION,  PROVIDING THAT THIS SUBDIVISION SHALL BE APPLICABLE TO NONPROFIT
ORGANIZATIONS WITHIN ITS JURISDICTION.  SUCH  LOCAL  LAW,  ORDINANCE  OR
RESOLUTION  SHALL  APPLY TO PROPERTY TRANSFERS OCCURRING ON OR AFTER THE
EFFECTIVE DATE OF SUCH LOCAL LAW, ORDINANCE OR  RESOLUTION.  A  COPY  OF
SUCH  LOCAL LAW, ORDINANCE OR RESOLUTION SHALL BE FILED WITH THE COMMIS-
SIONER.
  (II) WHERE A NONPROFIT ORGANIZATION THAT MEETS THE REQUIREMENTS FOR AN
EXEMPTION PURSUANT TO THIS SECTION, PURCHASES PROPERTY AFTER THE LEVY OF
TAXES, SUCH NONPROFIT ORGANIZATION MAY, IF PERMITTED  BY  A  LOCAL  LAW,
ORDINANCE  OR  RESOLUTION  OF  THE  MUNICIPAL  CORPORATION  IN WHICH THE
NONPROFIT ORGANIZATION IS LOCATED, FILE  AN  APPLICATION  FOR  EXEMPTION
WITH  THE  ASSESSOR  NO LATER THAN THE TIME SPECIFIED IN SUCH LOCAL LAW,
ORDINANCE OR RESOLUTION.   THE ASSESSOR SHALL MAKE  A  DETERMINATION  OF
WHETHER  THE  PARCEL  WOULD  HAVE QUALIFIED FOR EXEMPT STATUS ON THE TAX
ROLL ON WHICH THE TAXES WERE LEVIED, HAD TITLE TO THE PARCEL BEEN IN THE
NAME OF THE APPLICANT ON THE TAXABLE STATUS DATE APPLICABLE TO  THE  TAX
ROLL. THE APPLICATION SHALL BE ON A FORM PRESCRIBED BY THE COMMISSIONER.
THE  ASSESSOR,  NO LATER THAN THIRTY DAYS AFTER RECEIPT OF SUCH APPLICA-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02903-01-7

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