Assembly Bill A908

2009-2010 Legislative Session

Relates to the exemption from taxation for non-profit organizations

download bill text pdf

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Archive: Last Bill Status - In Assembly 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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2009-A908 (ACTIVE) - Details

See Senate Version of this Bill:
S8474
Current Committee:
Assembly Ways And Means
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2011-2012: A417, S2545
2013-2014: A1271, S878
2015-2016: A1826, S1372
2017-2018: A539, S996
2019-2020: A3655, S2606
2021-2022: A145, S1954
2023-2024: A1343

2009-A908 (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.

2009-A908 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   908

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  M. of A. GUNTHER, GALEF -- read once and referred to the
  Committee on Real Property Taxation

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 15 to read as follows:
  15.  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
OFFICE OF REAL PROPERTY SERVICES SHALL  DEVELOP,  IN  CONSULTATION  WITH
NOT-FOR-PROFIT  ORGANIZATIONS  AND  ASSESSORS,  GUIDANCE DOCUMENTS TO BE
USED BY ASSESSORS IN DETERMINING WHETHER THE STANDARD  OF  PROOF  ESTAB-
LISHED BY THIS SUBDIVISION HAS BEEN MET.
  S  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.
                                                           LBD02308-01-9

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