senate Bill S1951

2021-2022 Legislative Session

Provides that certain real property tax exemptions shall only be granted where such property is actually used for certain enumerated purposes

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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 16, 2021 referred to local government

S1951 (ACTIVE) - Details

Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§420-a & 420-b, add §420-d, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S6836
2011-2012: S2552
2013-2014: S881
2015-2016: S1373
2017-2018: S995
2019-2020: S2609

S1951 (ACTIVE) - Summary

Provides that real property tax exemptions granted to real property owned by corporations or associations organized or conducted exclusively for hospital or for purposes related to the moral or mental improvement of men, women, or children and used exclusively for carrying out such purposes shall only be granted if the property owner can prove by clear and convincing evidence that each acre is actually used for such purpose at least 120 days a year.

S1951 (ACTIVE) - Sponsor Memo

S1951 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1951
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 2021
                                ___________
 
 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. Subdivision 1 of section 420-a of the real property tax law
 is amended by adding a new paragraph (c) to read as follows:
   (C) WHEN USED IN THIS SECTION:
   (I) "ORGANIZED OR CONDUCTED EXCLUSIVELY" SHALL REQUIRE THAT  A  CORPO-
 RATION'S OR ASSOCIATION'S ORGANIZATIONAL DOCUMENTS LIMIT THE PURPOSES OF
 SUCH  CORPORATION  OR ASSOCIATION TO ONE OR MORE EXEMPT PURPOSES, AS SET
 OUT IN PARAGRAPH (A) OF THIS SUBDIVISION;
   (II) "USED EXCLUSIVELY" SHALL REQUIRE THAT A  CORPORATION  OR  ASSOCI-
 ATION USE ITS PROPERTY ONLY FOR EXEMPT PURPOSES. USES WHICH MAY BE HELP-
 FUL  TO  THE EXEMPT ORGANIZATION BUT WOULD NOT, IF DONE ON LAND OWNED BY
 AN OTHERWISE TAXABLE ENTITY, QUALIFY FOR TAX EXEMPTION SHALL SUBJECT THE
 PORTION OF THE PROPERTY SO USED TO REAL PROPERTY TAXATION.  SUCH  PHRASE
 SHALL BE STRICTLY CONSTRUED AND SHALL BE INTENDED TO LIMIT EXEMPTIONS TO
 PROPERTY  AND IMPROVEMENTS UTILIZED SOLELY FOR EXEMPT PURPOSES. WHERE AN
 EXEMPT ORGANIZATION UTILIZES ITS LAND FOR OTHER PURPOSES, INCLUDING  BUT
 NOT  LIMITED  TO,  THE SALE OF PRODUCTS MADE ON THE LAND COMMERCIALLY OR
 THE SALE  OF  TIMBER,  OR  OTHERWISE  LEASES  THE  LAND  FOR  COMMERCIAL
 PURPOSES, OR ALLOWS THE PLACEMENT OR CONSTRUCTION OF IMPROVEMENTS ON THE
 LAND  FOR  COMMERCIAL  PURPOSES,  THAT  PORTION OF SUCH PROPERTY AND ANY
 IMPROVEMENTS THEREON IF SUCH IMPROVEMENTS ARE NOT  UTILIZED  FOR  WHOLLY
 EXEMPT PURPOSES SHALL BE SUBJECT TO REAL PROPERTY TAXATION;
   (III) "RELIGIOUS PURPOSES" SHALL MEAN AN ACTIVITY THAT IS FUNDAMENTAL,
 NECESSARY  AND  INTRINSIC  TO THE PRACTICE OF A RELIGION.  MEDITATION OR
 THE MAINTENANCE OF OPEN SPACE OR PROPERTY UTILIZED PRIMARILY FOR  HIKING
 SHALL  NOT BE CONSIDERED A FUNDAMENTAL OR INTRINSIC RELIGIOUS PURPOSE. A
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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