NY State Senate Bill 2019-S1662C

Senate Bill S1662C

2019-2020 Legislative Session

Sets a 7 year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

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

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to local government
Jun 20, 2019	committed to rules
Jun 11, 2019	amended on third reading 1662c
May 30, 2019	amended on third reading (t) 1662b
May 22, 2019	advanced to third reading
May 21, 2019	2nd report cal.
May 20, 2019	1st report cal.786
May 09, 2019	print number 1662a
May 09, 2019	amend and recommit to local government
Jan 15, 2019	referred to local government

Votes

- May 20, 2019 - Local Government Committee Vote
  S1662C
  
  5
  
  Aye
  
  1
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: May 20, 2019
      
      aye (5)
      
      Brooks
      
      Gaughran
      
      Harckham
      
      Metzger
      
      Skoufis
      
      nay (1)
      
      Amedore
      
      aye wr (1)
      
      Ritchie

Bill Amendments

Original

C (Active)

co-Sponsors

2019-S1662 - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S3993
2015-2016: S2258
2017-2018: S3298
2021-2022: S1638
2023-2024: S1158
2025-2026: S2373

2019-S1662 - Summary

Sets a 7-year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations.

2019-S1662 - Sponsor Memo

                                
 
BILL NUMBER: S1662

SPONSOR: SKOUFIS
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to the duration
of the exemption for property of mandatory class nonprofit organizations
by reason of the absence of suitable buildings or improvements thereon
if construction of such buildings or improvements is in progress or is
in good faith contemplated

 
PURPOSE OR GENERAL IDEA OF BILL:

To establish stricter standards for non-profit organizations that
purchase land and file an application for municipal real property
exemption. The purpose of this bill is to ensure that properties exempt
from real property taxes are being used in a manner that supports the
specific exemption granted.

 
SUMMARY OF PROVISIONS:

Section 1: Amends Real Property Law section 420-a (3) to permit a non-
profit organizations that purchase real property that is on the tax
rolls to obtain a real property exemption if such organization within 7
years after such property is acquired constructs buildings or other
capital improvements or is in good faith contemplating such construction
to further its charitable purposes.

 
EXISTING LAW:

Under current law, if a non-profit organization purchases property that
is on the tax rolls, such organization can obtain an exemption from real
property taxes if the construction of buildings or other improvements
are in progress or are in "good faith" contemplated.  This bill tightens
qualifications for obtaining tax exempt status by requiring that build-
ings or improvements must be constructed to further the organization's
charitable purpose within 7 years of purchasing such property.

 
JUSTIFICATION:

Under current law, non-profit charitable organizations can purchase land
as an investment vehicle and then obtain the real property's tax exempt
status (to the detriment of the local taxing authority) without realis-
tically contemplating the satisfaction of the requirement that the prop-
erty is used in the furtherance of the organizations' charitable
mission. This bill amends the law so that only properties that are truly
acquired to further an organization's charitable purpose are granted tax
exempt status. If 7 years after the acquisition of the parcel, the char-
itable organization has not commenced activities to further the charita-
ble purpose, then such land will be placed back on the tax rolls.

 
PRIOR LEGISLATIVE HISTORY:

2015-2016: S.2258-A Referred to Local Governments Senate
01/20/17 - Referred to Local Government
01/03/18 - Referred to Local Government Assembly
01/05/17 - Referred to Real Property Taxation
01/03/18 - Referred to Real Property Taxation

 
FISCAL IMPLICATIONS:

None

 
LOCAL FISCAL IMPLICATIONS:

Would place certain parcels back on the tax rolls that were in fact not
used for a bona fide exempt use.

 
EFFECTIVE DATE:
January 1st of the year next succeeding the date on which it shall have
become law.

2019-S1662 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1662
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2019
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- 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  duration
   of  the  exemption for property of mandatory class nonprofit organiza-
   tions by reason of the absence of suitable buildings  or  improvements
   thereon  if  construction  of  such  buildings  or  improvements is in
   progress or is in good faith contemplated
 
   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, such section as renumbered by chapter 919 of the laws of  1981,  is
 amended to read as follows:
   3. Such real property from which no revenue is derived shall be exempt
 though  not  in actual use therefor by reason of the absence of suitable
 buildings or OTHER PHYSICAL improvements thereon if:
   (a) the construction of such buildings or OTHER PHYSICAL  improvements
 is  in  progress or is in good faith contemplated by such corporation or
 association WITHIN SEVEN YEARS AFTER SUCH PROPERTY HAS BEEN ACQUIRED  BY
 SUCH  CORPORATION  OR  ASSOCIATION; FOR THE PURPOSES OF CALCULATING SUCH
 SEVEN YEARS' PERIOD, WITH RESPECT TO PROPERTY ACQUIRED BEFORE THE EFFEC-
 TIVE DATE OF THE CHAPTER OF THE LAWS  OF  TWO  THOUSAND  NINETEEN  WHICH
 AMENDED  THIS  SUBDIVISION,  SUCH  SEVEN YEARS' PERIOD SHALL COMMENCE ON
 SUCH EFFECTIVE DATE, AND WITH RESPECT TO PROPERTY ACQUIRED ON  OR  AFTER
 SUCH EFFECTIVE DATE, SUCH SEVEN YEARS' PERIOD SHALL COMMENCE ON THE DATE
 OF ACQUISITION; or
   (b) such real property is held by such corporation or association upon
 condition  that  the title thereto shall revert in case any building not
 intended and suitable for one or more such  purposes  shall  be  erected
 upon such premises or some part thereof.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD00310-01-9

co-Sponsors

2019-S1662A - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S3993
2015-2016: S2258
2017-2018: S3298
2021-2022: S1638
2023-2024: S1158
2025-2026: S2373

2019-S1662A - Summary

Sets a 7-year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations.

2019-S1662A - Sponsor Memo

                                
 
BILL NUMBER: S1662A

SPONSOR: SKOUFIS
 
TITLE OF BILL:  An act to amend the real property tax law, in relation
to the duration of the exemption for property of mandatory class nonpro-
fit organizations by reason of the absence of suitable buildings or
improvements thereon if construction of such buildings or improvements
is in progress or is in good faith contemplated

 
PURPOSE OR GENERAL IDEA OF BILL:

To establish stricter standards for non-profit organizations that
purchase land and file an application for municipal real property
exemption. The purpose of this bill is to ensure that properties exempt
from real property taxes are being used in a manner that supports the
specific exemption granted.

 
SUMMARY OF PROVISIONS:

Section 1: Amends Real Property Law section 420-a (3) to permit non-pro-
fit organizations that purchase real property that is on the tax rolls

to obtain and maintain a real property exemption only if such organiza-
tion within 7 years after such property is acquired constructs buildings
or other capital improvements or is in good faith contemplating such
construction to further its charitable purposes. Exempts children's
overnight camps and summer day camps from the provision of this section.

Section 2: Effective Date

 
EXISTING LAW:

Under current law, if a non-profit organization purchases property that
is on the tax rolls, such organization can obtain an exemption from real
property taxes if the construction of buildings or other improvements
are in progress or are in "good faith" contemplated.  This bill tightens
qualifications for obtaining tax exempt status by requiring that build-
ings or improvements must be constructed to further the organization's
charitable purpose within 7 years of purchasing such property.

 
JUSTIFICATION:

Under current law, non-profit charitable organizations can purchase land
as an investment vehicle and then obtain the real property's tax exempt
status (to the detriment of the local taxing authority) without realis-
tically contemplating the satisfaction of the requirement that the prop-
erty is used in the furtherance of the organizations' charitable
mission. This bill amends the law so that only properties that are truly
acquired to further an organization's charitable purpose are granted tax
exempt status. If 7 years after the acquisition of the parcel, the char-
itable organization has not commenced activities to further the charita-
ble purpose, then such land will be placed back on the tax rolls.

 
PRIOR LEGISLATIVE HISTORY:

2015-2016:S.2258-A Referred to Local Governments

Senate
01/20/17 - Referred to Local Government
01/03/18 - Referred to Local Government
Assembly
01/05/17 - Referred to Real Property Taxation
01/03/18 - Referred to Real Property Taxation

 
FISCAL IMPLICATIONS:

None

 
LOCAL FISCAL IMPLICATIONS:

Would place certain parcels back on the tax rolls that were in fact not
used for a bona fide exempt use.

 
EFFECTIVE DATE:
January 1st of the year next succeeding the date on which it shall have
become law.

2019-S1662A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1662--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2019
                                ___________
 
 Introduced  by  Sens.  SKOUFIS, GOUNARDES, KRUEGER, SAVINO -- read twice
   and ordered printed, and when printed to be committed to the Committee
   on Local Government -- 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 the duration
   of the exemption for property of mandatory class  nonprofit  organiza-
   tions  by  reason of the absence of suitable buildings or improvements
   thereon if construction  of  such  buildings  or  improvements  is  in
   progress or is in good faith contemplated
 
   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,  such  section as renumbered by chapter 919 of the laws of 1981, is
 amended and a new subdivision 17 is added to read as follows:
   3. Such real property from which no revenue is derived shall be exempt
 though not in actual use therefor by reason of the absence  of  suitable
 buildings or OTHER PHYSICAL improvements thereon if:
   (a)  the construction of such buildings or OTHER PHYSICAL improvements
 is in progress or is in good faith contemplated by such  corporation  or
 association  WITHIN SEVEN YEARS AFTER SUCH PROPERTY HAS BEEN ACQUIRED BY
 SUCH CORPORATION OR ASSOCIATION; FOR THE PURPOSES  OF  CALCULATING  SUCH
 SEVEN YEARS' PERIOD, WITH RESPECT TO PROPERTY ACQUIRED BEFORE THE EFFEC-
 TIVE  DATE  OF  THE  CHAPTER  OF THE LAWS OF TWO THOUSAND NINETEEN WHICH
 AMENDED THIS SUBDIVISION, SUCH SEVEN YEARS'  PERIOD  SHALL  COMMENCE  ON
 SUCH  EFFECTIVE  DATE, AND WITH RESPECT TO PROPERTY ACQUIRED ON OR AFTER
 SUCH EFFECTIVE DATE, SUCH SEVEN YEARS' PERIOD SHALL COMMENCE ON THE DATE
 OF ACQUISITION; or
   (b) such real property is held by such corporation or association upon
 condition that the title thereto shall revert in case any  building  not
 intended  and  suitable  for  one or more such purposes shall be erected
 upon such premises or some part thereof.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD00310-02-9

 S. 1662--A                          2
 
   17. NOTWITHSTANDING ANY PROVISION OF THIS  SECTION  TO  THE  CONTRARY,
 REAL  PROPERTY  USED  FOR  THE PURPOSE OF A CHILDREN'S OVERNIGHT CAMP OR
 SUMMER DAY DAMP, AS SUCH TERMS ARE DEFINED IN SECTION  THIRTEEN  HUNDRED
 NINETY-TWO OF THE PUBLIC HEALTH LAW, SHALL BE EXEMPT FROM THE PROVISIONS
 OF THIS SECTION.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.

co-Sponsors

2019-S1662B - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S3993
2015-2016: S2258
2017-2018: S3298
2021-2022: S1638
2023-2024: S1158
2025-2026: S2373

2019-S1662B - Summary

Sets a 7-year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations.

2019-S1662B - Sponsor Memo

                                
 
BILL NUMBER: S1662B

SPONSOR: SKOUFIS
 
TITLE OF BILL:  An act to amend the real property tax law, in relation
to the duration of the exemption for property of mandatory class nonpro-
fit organizations by reason of the absence of suitable buildings or
improvements thereon if construction of such buildings or improvements
is in progress or is in good faith contemplated

 
PURPOSE::

To establish stricter standards for non-profit organizations that
purchase land and file an application for municipal real property
exemption. The purpose of this bill is to ensure that properties exempt
from real property taxes are being used in a manner that supports the
specific exemption granted.

 
SUMMARY OF PROVISIONS::

Section 1: Amends Real Property Law section 420-a (3) to permit non-pro-
fit organizations that purchase real property that is on the tax rolls

to obtain and maintain a real property exemption only if such organiza-
tion within 7 years after such property is acquired constructs buildings
or other capital improvements or is in good faith contemplating such
construction to further its charitable purposes.  Exempts children's
overnight camps and summer day camps from the provision of this section.

Section 2: Effective Date

 
JUSTIFICATION::

Under current law, if a non-profit organization purchases property that
is on the tax rolls, such organization can obtain an exemption from real
property taxes if the construction of buildings or other improvements
are in progress or are in "good faith" contemplated. This bill tightens
qualifications for obtaining tax exempt status by requiring that build-
ings or improvements must be constructed to further the organization's
charitable purpose within 7 years of purchasing such property.

 
LEGISLATIVE HISTORY::

2015-2016: S.2258-A Referred to Local Governments

Senate
01/20/17 - Referred to Local Government
01/03/18 - Referred to Local Government
Assembly
01/05/17 - Referred to Real Property Taxation
01/03/18 - Referred to Real Property Taxation

 
FISCAL IMPLICATIONS::

None to the state. For local governments, would place certain parcels
back on the tax rolls that were in fact not used for a bona fide exempt
use.

 
EFFECTIVE DATE::


January 1st of the year next succeeding the date on which it shall have
become law.

2019-S1662B - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1662--B
     Cal. No. 786
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2019
                                ___________
 
 Introduced  by  Sens.  SKOUFIS, GOUNARDES, KRUEGER, SAVINO -- read twice
   and ordered printed, and when printed to be committed to the Committee
   on Local Government -- committee  discharged,  bill  amended,  ordered
   reprinted  as  amended  and  recommitted to said committee -- reported
   favorably from said committee, ordered to  first  and  second  report,
   ordered  to  a third reading, amended and ordered reprinted, retaining
   its place in the order of third reading
 
 AN ACT to amend the real property tax law, in relation to  the  duration
   of  the  exemption for property of mandatory class nonprofit organiza-
   tions by reason of the absence of suitable buildings  or  improvements
   thereon  if  construction  of  such  buildings  or  improvements is in
   progress or is in good faith contemplated
 
   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, such section as renumbered by chapter 919 of the laws of  1981,  is
 amended and a new subdivision 17 is added to read as follows:
   3. Such real property from which no revenue is derived shall be exempt
 though  not  in actual use therefor by reason of the absence of suitable
 buildings or OTHER PHYSICAL improvements thereon if:
   (a) the construction of such buildings or OTHER PHYSICAL  improvements
 is  in  progress or is in good faith contemplated by such corporation or
 association WITHIN SEVEN YEARS AFTER SUCH PROPERTY HAS BEEN ACQUIRED  BY
 SUCH  CORPORATION  OR  ASSOCIATION; FOR THE PURPOSES OF CALCULATING SUCH
 SEVEN YEARS' PERIOD, WITH RESPECT TO PROPERTY ACQUIRED BEFORE THE EFFEC-
 TIVE DATE OF THE CHAPTER OF THE LAWS  OF  TWO  THOUSAND  NINETEEN  WHICH
 AMENDED  THIS  SUBDIVISION,  SUCH  SEVEN YEARS' PERIOD SHALL COMMENCE ON
 SUCH EFFECTIVE DATE, AND WITH RESPECT TO PROPERTY ACQUIRED ON  OR  AFTER
 SUCH EFFECTIVE DATE, SUCH SEVEN YEARS' PERIOD SHALL COMMENCE ON THE DATE
 OF ACQUISITION; or
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD00310-05-9

 S. 1662--B                          2
 
   (b) such real property is held by such corporation or association upon
 condition  that  the title thereto shall revert in case any building not
 intended and suitable for one or more such  purposes  shall  be  erected
 upon such premises or some part thereof.
   17.  NOTWITHSTANDING  ANY  PROVISION  OF THIS SECTION TO THE CONTRARY,
 REAL PROPERTY USED FOR THE PURPOSE OF A  CHILDREN'S  OVERNIGHT  CAMP  OR
 SUMMER  DAY  CAMP, AS SUCH TERMS ARE DEFINED IN SECTION THIRTEEN HUNDRED
 NINETY-TWO OF THE PUBLIC HEALTH LAW, SHALL BE EXEMPT FROM THE PROVISIONS
 OF THIS SECTION.
   § 2. This act shall take effect on the first of January next  succeed-
 ing the date on which it shall have become a law.

co-Sponsors

2019-S1662C (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S3993
2015-2016: S2258
2017-2018: S3298
2021-2022: S1638
2023-2024: S1158
2025-2026: S2373

2019-S1662C (ACTIVE) - Summary

Sets a 7-year limit to the real property tax exemption for unimproved property of mandatory class nonprofit organizations.

2019-S1662C (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S1662C

SPONSOR: SKOUFIS
 
TITLE OF BILL:  An act to amend the real property tax law, in relation
to the duration of the exemption for property of mandatory class nonpro-
fit organizations by reason of the absence of suitable buildings or
improvements thereon if construction of such buildings or improvements
is in progress or is in good faith contemplated

 
PURPOSE:

To establish stricter standards for non-profit organizations that
purchase land and file an application for municipal real property
exemption. The purpose of this bill is to ensure that properties exempt
from real property taxes are being used in a manner that supports the
specific exemption granted.

 
SUMMARY OF PROVISIONS:

Section 1: Amends Real Property Law section 420-a (3) to permit non-pro-
fit organizations that purchase real property that is on the tax rolls

to obtain and maintain a real property exemption only if such organiza-
tion within 7 years after such property is acquired constructs buildings
or other capital improvements or is in good faith contemplating such
construction to further its charitable purposes.  Exempts children's
overnight camps and summer day camps and real property owned by not-for-
profit conservation organizations from the provision of this section.

Section 2: Effective Date

 
JUSTIFICATION:

Under current law, if a non-profit organization purchases property that
is on the tax rolls, such organization can obtain an exemption from real
property taxes if the construction of buildings or other improvements
are in progress or are in "good faith" contemplated. This bill tightens
qualifications for obtaining tax exempt status by requiring that build-
ings or improvements must be constructed to further the organization's
charitable purpose within 7 years of purchasing such property.

 
LEGISLATIVE HISTORY:

2.015-2016: S.2258-A Referred to Local Governments
Senate
01/20/17 - Referred to Local Government
01/03/18 - Referred to Local Government Assembly
01/05/17 - Referred to Real Property Taxation
01/03/18 - Referred to Real Property Taxation

 
FISCAL IMPLICATIONS:

None to the state. For local governments, would place certain parcels
back on the tax rolls that were in fact not used for a bona fide exempt
use.

 
EFFECTIVE DATE:
January 1st of the year next succeeding the date on which it shall have
become law.

2019-S1662C (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1662--C
     Cal. No. 786
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2019
                                ___________
 
 Introduced  by  Sens.  SKOUFIS, GOUNARDES, KRUEGER, SAVINO -- read twice
   and ordered printed, and when printed to be committed to the Committee
   on Local Government -- committee  discharged,  bill  amended,  ordered
   reprinted  as  amended  and  recommitted to said committee -- reported
   favorably from said committee, ordered to  first  and  second  report,
   ordered  to  a third reading, amended and ordered reprinted, retaining
   its place in the order of third reading -- again amended  and  ordered
   reprinted, retaining its place in the order of third reading
 
 AN  ACT  to amend the real property tax law, in relation to the duration
   of the exemption for property of mandatory class  nonprofit  organiza-
   tions  by  reason of the absence of suitable buildings or improvements
   thereon if construction  of  such  buildings  or  improvements  is  in
   progress or is in good faith contemplated
 
   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,  such  section as renumbered by chapter 919 of the laws of 1981, is
 amended and a new subdivision 17 is added to read as follows:
   3. Such real property from which no revenue is derived shall be exempt
 though not in actual use therefor by reason of the absence  of  suitable
 buildings or OTHER PHYSICAL improvements thereon if:
   (a)  the construction of such buildings or OTHER PHYSICAL improvements
 is in progress or is in good faith contemplated by such  corporation  or
 association  WITHIN SEVEN YEARS AFTER SUCH PROPERTY HAS BEEN ACQUIRED BY
 SUCH CORPORATION OR ASSOCIATION; FOR THE PURPOSES  OF  CALCULATING  SUCH
 SEVEN YEARS' PERIOD, WITH RESPECT TO PROPERTY ACQUIRED BEFORE THE EFFEC-
 TIVE  DATE  OF  THE  CHAPTER  OF THE LAWS OF TWO THOUSAND NINETEEN WHICH
 AMENDED THIS SUBDIVISION, SUCH SEVEN YEARS'  PERIOD  SHALL  COMMENCE  ON
 SUCH  EFFECTIVE  DATE, AND WITH RESPECT TO PROPERTY ACQUIRED ON OR AFTER
 SUCH EFFECTIVE DATE, SUCH SEVEN YEARS' PERIOD SHALL COMMENCE ON THE DATE
 OF ACQUISITION; or
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD00310-06-9

 S. 1662--C                          2
 
   (b) such real property is held by such corporation or association upon
 condition that the title thereto shall revert in case any  building  not
 intended  and  suitable  for  one or more such purposes shall be erected
 upon such premises or some part thereof.
   17.  NOTWITHSTANDING  ANY  PROVISION  OF THIS SECTION TO THE CONTRARY,
 REAL PROPERTY USED FOR THE PURPOSE OF A  CHILDREN'S  OVERNIGHT  CAMP  OR
 SUMMER  DAY  CAMP, AS SUCH TERMS ARE DEFINED IN SECTION THIRTEEN HUNDRED
 NINETY-TWO OF THE PUBLIC HEALTH LAW, AND REAL PROPERTY OWNED BY  A  NOT-
 FOR-PROFIT  CONSERVATION  ORGANIZATION  AS DEFINED IN SUBDIVISION TWO OF
 SECTION 49-0303 OF THE ENVIRONMENTAL CONSERVATION LAW  SHALL  BE  EXEMPT
 FROM THE PROVISIONS OF THIS SECTION.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.

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Senate Bill S1662C

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Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

Bill Amendments

co-Sponsors

2019-S1662 - Details

2019-S1662 - Summary

2019-S1662 - Sponsor Memo

2019-S1662 - Bill Text download pdf

co-Sponsors

2019-S1662A - Details

2019-S1662A - Summary

2019-S1662A - Sponsor Memo

2019-S1662A - Bill Text download pdf

co-Sponsors

2019-S1662B - Details

2019-S1662B - Summary

2019-S1662B - Sponsor Memo

2019-S1662B - Bill Text download pdf

co-Sponsors

2019-S1662C (ACTIVE) - Details

2019-S1662C (ACTIVE) - Summary

2019-S1662C (ACTIVE) - Sponsor Memo

2019-S1662C (ACTIVE) - Bill Text download pdf

Comments