Senate Bill S2606

2019-2020 Legislative Session

Relates to the exemption from taxation for non-profit organizations

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2019-S2606 (ACTIVE) - Details

See Assembly Version of this Bill:
A3655
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: S8474, A908
2011-2012: S2545, A417
2013-2014: S878, A1271
2015-2016: S1372, A1826
2017-2018: S996, A539
2021-2022: S1954, A145
2023-2024: A1343

2019-S2606 (ACTIVE) - Summary

Requires the burden of annually establishing that the requirements of the mandatory class non-profit real property tax exemptions have been satisfied to fall upon the owner of the property and must be proven by clear and convincing evidence.

2019-S2606 (ACTIVE) - Sponsor Memo

2019-S2606 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2606
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 28, 2019
                                ___________
 
 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.  Section 420-a of the real property tax law is  amended  by
 adding a new subdivision 17 to read as follows:
   17.  IN  ALL  INSTANCES,  THE BURDEN OF ANNUALLY ESTABLISHING THAT THE
 REQUIREMENTS OF THIS SECTION HAVE BEEN SATISFIED SHALL BE UPON THE OWNER
 OF THE PROPERTY AND MUST BE PROVEN BY CLEAR AND CONVINCING EVIDENCE. THE
 DEPARTMENT SHALL DEVELOP, IN CONSULTATION WITH NOT-FOR-PROFIT  ORGANIZA-
 TIONS  AND  ASSESSORS,  GUIDANCE  DOCUMENTS  TO  BE USED BY ASSESSORS IN
 DETERMINING WHETHER THE STANDARD OF PROOF ESTABLISHED BY  THIS  SUBDIVI-
 SION HAS BEEN MET.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a  law  and  shall  apply  to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00480-02-9



              

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