senate Bill S1952

2021-2022 Legislative Session

Relates to the exemption from taxation for non-profit organizations; repealer

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 16, 2021 referred to local government

S1952 (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
2019-2020: S2608

S1952 (ACTIVE) - Summary

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

S1952 (ACTIVE) - Sponsor Memo

S1952 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1952
 
                        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  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 law is REPEALED and a new subdivision 3 is added to read as follows: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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