Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Feb 12, 2010 |
referred to local government |
Senate Bill S6838
2009-2010 Legislative Session
Sponsored By
(R, C, IP) Senate District
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
Actions
2009-S6838 (ACTIVE) - Details
- Current Committee:
- Senate Local Government
- Law Section:
- Real Property Tax Law
- Laws Affected:
- Rpld & add ยง420-a sub 3, RPT L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S2544
2013-2014: S879
2015-2016: S1679
2009-S6838 (ACTIVE) - Summary
Establishes certain vacant or otherwise unimproved land or real property owned by non-profit organizations from which no revenue is derived shall be exempt from real property taxation only if plans for utilizing the property for exempt purposes within five years are proven and the actual improvements are carried out within seven years.
2009-S6838 (ACTIVE) - Sponsor Memo
BILL NUMBER: S6838 TITLE OF BILL : 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 PURPOSE : To ensure that exempt properties are being used in the manner which supports the specific exemption granted. SUMMARY OF PROVISIONS : Repeals subdivision 3 of section 420-a of the real property tax law to add a new subdivision 3 to provide that vacant or otherwise unimproved land shall only be deemed tax exempt if concrete and definite plans for utilizing and adapting the property for exempt purposes within two years are proven by clear and convincing evidence. EXISTING LAW : Existing law does not provide a date certain by which real property not in actual use for its exempt purpose(s) must be developed or otherwise improved to facilitate such activity. JUSTIFICATION : Landbanking occurs when tax exempt organizations purchase land for
2009-S6838 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6838 I N S E N A T E February 12, 2010 ___________ Introduced by Sen. BONACIC -- 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 BY CLEAR AND CONVINCING EVIDENCE AND MUST BE IN WRITTEN FORM. THE OFFICE OF REAL PROPERTY SERVICES 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. 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 and shall apply to property irrespective of the date of the transfer of title.
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