senate Bill S993

2017-2018 Legislative Session

Relates to the exemption from taxation for non-profit organizations; repealer

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government 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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 03, 2018 referred to local government
Jan 06, 2017 referred to local government

Co-Sponsors

S993 (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Rpl §420-a sub 3, amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2019-2020: S2608
2021-2022: S1952

S993 (ACTIVE) - Summary

Ensures that exempt properties are being used in a manner which supports the specific exemption granted.

S993 (ACTIVE) - Sponsor Memo

S993 (ACTIVE) - Bill Text download pdf


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

                                   993

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                             January 6, 2017
                               ___________

Introduced  by  Sens.  BONACIC, LARKIN, LITTLE -- 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 the exemption
  from taxation for  non-profit  organizations  and  to  repeal  certain
  provisions of such law relating thereto

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

  Section 1.  Subdivision 3 of section 420-a of the  real  property  tax
law is REPEALED and a new subdivision 3 is added to read as follows:
  3.  (A)  SUCH REAL PROPERTY WHICH IS NOT ACTUALLY AND EXCLUSIVELY USED
FOR EXEMPT PURPOSES SHALL, IF OWNED BY  AN  ORGANIZATION  EXEMPTED  FROM
TAXATION  PURSUANT TO THE INTERNAL REVENUE CODE, BE EXEMPT THOUGH NOT IN
ACTUAL USE THEREFOR BY REASON OF THE ABSENCE OF  SUITABLE  BUILDINGS  OR
IMPROVEMENTS  THEREON  IF THE CONSTRUCTION OF SUCH BUILDINGS OR IMPROVE-
MENTS IS IN PROGRESS OR IS IN GOOD FAITH CONTEMPLATED BY SUCH  ORGANIZA-
TION.  AS  USED  IN THIS SUBDIVISION, "IN GOOD FAITH CONTEMPLATED" MEANS
DEFINITE PLANS FOR  UTILIZING  AND  ADAPTING  THE  PROPERTY  FOR  EXEMPT
PURPOSES  WITHIN  FIVE YEARS AND THE FULL EXECUTION OF SUCH PLANS WITHIN
SEVEN YEARS. THE PLANS MUST BE PROVEN AND MUST BE IN WRITTEN  FORM.  THE
DEPARTMENT  SHALL  DEVELOP  GUIDELINES TO BE UTILIZED BY PROPERTY OWNERS
AND ASSESSORS TO DETERMINE WHETHER  SUCH  EVIDENCE  EXISTS  IN  ADEQUATE
FORM.
  (B)  IF NO PART OF THE PHYSICAL IMPROVEMENTS TO THE LAND ARE COMMENCED
WITHIN FIVE YEARS AND COMPLETED WITHIN SEVEN YEARS OF  TAKING  TITLE  TO
THE  PROPERTY, OR IF THE ORGANIZATION DOES NOT MEET THE STANDARDS OTHER-
WISE SET FORTH IN THIS SUBDIVISION, THE PROPERTY OWNER WHO RECEIVED  THE
BENEFIT  OF  THE  EXEMPTION SHALL PAY ALL PROPERTY TAXES THAT WOULD HAVE
BEEN OWED; PROVIDED, HOWEVER, THAT FAILURE TO PAY DOES  NOT  CREATE  ANY
RIGHT  BY  ANY  GOVERNMENTAL UNIT TO COMMENCE A PROCEEDING TO EFFECTUATE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02948-01-7

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