The New York State Senate

                    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.

                                                           LBD07810-01-7

A. 3927                             2

DEPARTMENT THAT THE PROPERTY DOES NOT HAVE ANY OUTSTANDING  BUILDING  OR
FIRE  CODE  VIOLATIONS. Where the assessor receives no such application,
the assessor may nevertheless grant the exemption provided the  assessor
personally inspects the property and certifies in writing that it satis-
fies  all  of  the requirements for exemption set forth in this section.
Where property is not granted an exemption pursuant to this section, the
owner may seek judicial review pursuant to article seven of this chapter
or article seventy-eight of the civil practice law and rules.
  § 2. This act shall take effect immediately.