senate Bill S2608

2019-2020 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 08, 2020 referred to local government
Jan 28, 2019 referred to local government

S2608 (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Rpld §420-a sub 3, amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2017-2018: S993
2021-2022: S1952

S2608 (ACTIVE) - Summary

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

S2608 (ACTIVE) - Sponsor Memo

S2608 (ACTIVE) - Bill Text download pdf


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

                                  2608

                       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  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law is REPEALED and a new subdivision 3 is added to read as follows: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
THE TAKING OF THE PROPERTY BUT DOES CREATE A CAUSE OF ACTION IN CONTRACT
BY ANY GOVERNMENTAL UNIT NEGATIVELY AFFECTED.

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

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