senate Bill S2606

2019-2020 Legislative Session

Relates to the exemption from taxation for non-profit organizations

download bill text pdf

Sponsored By

Current 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 (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 28, 2019 referred to local government

S2606 (ACTIVE) - Details

See Assembly Version of this Bill:
A3655
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S8474, A908
2011-2012: S2545, A417
2013-2014: S878, A1271
2015-2016: S1372, A1826
2017-2018: S996, A539

S2606 (ACTIVE) - Summary

Requires the burden of annually establishing that the requirements of the mandatory class non-profit real property tax exemptions have been satisfied to fall upon the owner of the property and must be proven by clear and convincing evidence.

S2606 (ACTIVE) - Sponsor Memo

S2606 (ACTIVE) - Bill Text download pdf


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

                                  2606

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                            January 28, 2019
                               ___________

Introduced  by  Sen.  AKSHAR -- 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

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

  Section 1.  Section 420-a of the real property tax law is  amended  by
adding a new subdivision 17 to read as follows:
  17.  IN  ALL  INSTANCES,  THE BURDEN OF ANNUALLY ESTABLISHING THAT THE
REQUIREMENTS OF THIS SECTION HAVE BEEN SATISFIED SHALL BE UPON THE OWNER
OF THE PROPERTY AND MUST BE PROVEN BY CLEAR AND CONVINCING EVIDENCE. THE
DEPARTMENT SHALL DEVELOP, IN CONSULTATION WITH NOT-FOR-PROFIT  ORGANIZA-
TIONS  AND  ASSESSORS,  GUIDANCE  DOCUMENTS  TO  BE USED BY ASSESSORS IN
DETERMINING WHETHER THE STANDARD OF PROOF ESTABLISHED BY  THIS  SUBDIVI-
SION HAS BEEN MET.
  §  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00480-02-9

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