senate Bill S1638

2021-2022 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

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 14, 2021 referred to local government

Co-Sponsors

S1638 (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
2019-2020: S1662

S1638 (ACTIVE) - Summary

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

S1638 (ACTIVE) - Sponsor Memo

S1638 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1638
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 14, 2021
                                ___________
 
 Introduced  by Sens. SKOUFIS, BIAGGI, GOUNARDES, KRUEGER, SAVINO -- 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 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 TWENTY-ONE 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.
                                                            LBD02660-02-1

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