Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Apr 29, 2014 |
reported referred to ways and means |
Apr 21, 2014 |
print number 1708a |
Apr 21, 2014 |
amend and recommit to real property taxation |
Jan 08, 2014 |
referred to real property taxation |
Jan 09, 2013 |
referred to real property taxation |
Assembly Bill A1708A
2013-2014 Legislative Session
Sponsored By
GUNTHER
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
Actions
Bill Amendments
co-Sponsors
Vivian Cook
multi-Sponsors
Dan Stec
2013-A1708 - Details
2013-A1708 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1708 2013-2014 Regular Sessions I N A S S E M B L Y (PREFILED) January 9, 2013 ___________ Introduced by M. of A. GUNTHER -- read once and referred to the Commit- tee on Real Property Taxation 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 Subdivision 3 of section 420-a of the real property tax law is REPEALED and a new subdivision 3 is added to read as follows: 3.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 DEPARTMENT 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02666-01-3
co-Sponsors
Vivian Cook
multi-Sponsors
Dan Stec
2013-A1708A (ACTIVE) - Details
2013-A1708A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1708--A 2013-2014 Regular Sessions I N A S S E M B L Y (PREFILED) January 9, 2013 ___________ Introduced by M. of A. GUNTHER, COOK -- Multi-Sponsored by -- M. of A. STEC -- read once and referred to the Committee on Real Property Taxa- tion -- recommitted to the Committee on Real Property Taxation in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee 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 AND MUST BE IN WRITTEN FORM. THE DEPARTMENT 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
Comments
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.