Assembly Actions -
Senate Actions - UPPERCASE
|Jan 03, 2024
referred to local government
|Feb 13, 2023
referred to local government
Senate Bill S4672
2023-2024 Legislative Session
Current Bill Status - In Senate Committee Local Government Committee
- In Committee Assembly
- On Floor Calendar Assembly
- Passed Assembly
- Delivered to Governor
- Signed By Governor
2023-S4672 (ACTIVE) - Details
2023-S4672 (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.
2023-S4672 (ACTIVE) - Sponsor Memo
BILL NUMBER: S4672 SPONSOR: BORRELLO TITLE OF BILL: An act to amend the real property tax law, in relation to the exemption from taxation for non-profit organizations PURPOSE: To provide for stricter standards in defining the terms used for nonpro- fit organizations, and for ensuring that exempt properties are being used in the manner which supports the specific exemption granted. SUMMARY OF PROVISIONS: Section 1: Amends subdivision 1 of section 420-a of the Real Property Tax Law by adding a new paragraph (c) to define the following phrases as related to nonprofit organizations: "organized or conducted exclusive- ly"; "used exclusively"; "religious purposes"; "charitable purposes"; "hospital purposes"; "educational purpose"; and "moral or mental improvement of men, women, or children."
2023-S4672 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4672 2023-2024 Regular Sessions I N S E N A T E February 13, 2023 ___________ Introduced by Sen. BORRELLO -- 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. LBD09222-01-3
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.