senate Bill S7072

2021-2022 Legislative Session

Relates to property tax exemptions for 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 (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 01, 2021 print number 7072a
Jun 01, 2021 amend and recommit to local government
May 26, 2021 referred to local government

S7072 - Details

See Assembly Version of this Bill:
A7583
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§420-a & 420-b, RPT L

S7072 - Summary

Relates to property tax exemptions for nonprofit organizations; allows for nonprofit organizations to file an application for an exemption with the assessor no later than the taxable status date applicable to the following year's assessment roll where such nonprofit organization has purchased property after the taxable status date but prior to the levy of taxes.

S7072 - Sponsor Memo

S7072 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7072
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 26, 2021
                                ___________
 
 Introduced  by Sen. GAUGHRAN -- 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  property  tax
   exemptions for nonprofit organizations
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 16 of section 420-a of the  real  property  tax
 law,  as added by chapter 358 of the laws of 2018, is amended to read as
 follows:
   16. (a) (i) For the purposes of this  subdivision,  "municipal  corpo-
 ration"  shall  mean  a  county,  city, town, village or school district
 [which, after public hearing, adopts a local law,  ordinance  or  resol-
 ution,  providing that this subdivision shall be applicable to nonprofit
 organizations within its jurisdiction.  Such  local  law,  ordinance  or
 resolution  shall  apply to property transfers occurring on or after the
 effective date of such local law, ordinance or resolution.   A  copy  of
 such  local law, ordinance or resolution shall be filed with the commis-
 sioner].
   (ii) Where a nonprofit organization that meets the requirements for an
 exemption pursuant to this section, purchases property after the levy of
 taxes BUT PRIOR TO THE TAXABLE STATUS DATE APPLICABLE TO  THE  FOLLOWING
 YEAR'S  ASSESSMENT  ROLL, such nonprofit organization may[, if permitted
 by a local law, ordinance or resolution of the municipal corporation  in
 which  the  nonprofit  organization is located,] file an application for
 exemption with the assessor no later than the [time  specified  in  such
 local  law,  ordinance  or resolution] TAXABLE STATUS DATE APPLICABLE TO
 THE FOLLOWING YEAR'S ASSESSMENT ROLL.  The assessor shall make a  deter-
 mination of whether the parcel would have qualified for exempt status on
 the  [tax]  ASSESSMENT roll on which the taxes were levied, had title to
 the parcel been in the name of the applicant on the taxable status  date
 applicable  to  the [tax] ASSESSMENT roll. The application shall be on a
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

S7072A (ACTIVE) - Details

See Assembly Version of this Bill:
A7583
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§420-a & 420-b, RPT L

S7072A (ACTIVE) - Summary

Relates to property tax exemptions for nonprofit organizations; allows for nonprofit organizations to file an application for an exemption with the assessor no later than the taxable status date applicable to the following year's assessment roll where such nonprofit organization has purchased property after the taxable status date but prior to the levy of taxes.

S7072A (ACTIVE) - Sponsor Memo

S7072A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7072--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 26, 2021
                                ___________
 
 Introduced  by Sen. GAUGHRAN -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the real property tax law, in relation to  property  tax
   exemptions for nonprofit organizations
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 16 of section 420-a of the  real  property  tax
 law,  as added by chapter 358 of the laws of 2018, is amended to read as
 follows:
   16. (a) (i) For the purposes of this  subdivision,  "municipal  corpo-
 ration"  shall  mean  a  county,  city, town, village or school district
 [which, after public hearing, adopts a local law,  ordinance  or  resol-
 ution,  providing that this subdivision shall be applicable to nonprofit
 organizations within its jurisdiction.  Such  local  law,  ordinance  or
 resolution  shall  apply to property transfers occurring on or after the
 effective date of such local law, ordinance or resolution.   A  copy  of
 such  local law, ordinance or resolution shall be filed with the commis-
 sioner].
   (ii) Where a nonprofit organization that meets the requirements for an
 exemption pursuant to this section, purchases property after the levy of
 taxes BUT PRIOR TO THE TAXABLE STATUS DATE APPLICABLE TO  THE  FOLLOWING
 YEAR'S  ASSESSMENT  ROLL, such nonprofit organization may[, if permitted
 by a local law, ordinance or resolution of the municipal corporation  in
 which  the  nonprofit  organization is located,] file an application for
 exemption with the assessor no later than the [time  specified  in  such
 local  law,  ordinance  or resolution] TAXABLE STATUS DATE APPLICABLE TO
 THE FOLLOWING YEAR'S ASSESSMENT ROLL; PROVIDED THAT  WHERE  A  NONPROFIT
 ORGANIZATION  THAT  MEETS  THE REQUIREMENTS FOR AN EXEMPTION PURSUANT TO
 THIS SECTION PURCHASED PROPERTY AFTER THE LEVY OF TAXES BUT PRIOR TO THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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