Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Dec 07, 2018 |
signed chap.358 |
Nov 26, 2018 |
delivered to governor |
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 |
Senate Bill S2273
Signed By Governor2017-2018 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status Via A1647 - Signed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
co-Sponsors
(D) Senate District
(R, C, IP) Senate District
2017-S2273 (ACTIVE) - Details
2017-S2273 (ACTIVE) - 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.
2017-S2273 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2273 TITLE OF BILL : 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 PURPOSE : To authorize local municipal corporations (after local law adopted) to accept and administer nonprofit tax exemption applications after the taxable status date under certain circumstances. SUMMARY OF PROVISIONS : Sections one and two of this bill amend Real Property Tax Law §§ 420-a and 420-b, respectively, to allow, at the option of the locality, that when a not-for-profit organization purchases property after the taxable status date, it will be permitted to submit an application for a real property tax exemption to the assessor. They also establish a procedure to change the assessment roll and allows for the exemption benefits granted upon purchase of property after the taxable status date to be applied against the eligible individual's tax levy of the subsequent year. If the municipal corporation has received reimbursement for the tax credit owed to the not-for-profit organization, the tax credit shall be paid to the municipal
2017-S2273 (ACTIVE) - 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.
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.