S. 1377 2
more of such purposes either by the owning corporation or association,
or by another such corporation or association as hereinafter provided,
shall be exempt from taxation; provided, however, that such property
shall be taxable by any municipal corporation within which it is located
if the governing board of such municipal corporation, after public hear-
ing, adopts a local law, ordinance or resolution so providing. None of
the following subdivisions of this section providing that certain prop-
erties shall be exempt under circumstances or conditions set forth in
such subdivisions shall exempt such property from taxation by a munici-
pal corporation whose governing board has adopted a local law, ordinance
or resolution providing that such property shall be taxable pursuant to
this subdivision.
(II) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (B) OF THIS SUBDIVI-
SION, ONCE A PROPERTY IS EXEMPTED FROM TAXATION PURSUANT TO LOCAL LAW,
ORDINANCE, OR RESOLUTION, SUCH PROPERTY, SO LONG AS IT CONTINUES TO BE
USED EXCLUSIVELY FOR PURPOSES OF EXEMPT ACTIVITIES, SHALL CONTINUE TO BE
EXEMPT FROM TAXATION FOR NO MORE THAN THIRTY YEARS, UNLESS SUCH PROPERTY
IS SOLD OR LEASED; PROVIDED, HOWEVER, THAT SUCH EXEMPTION SHALL BE LOST
AFTER IT HAS BEEN ENJOYED FOR THIRTY YEARS IF A LOCAL LAW, ORDINANCE OR
RESOLUTION HAS BEEN ENACTED PROVIDING FOR THE TAXATION OF ALL PROPERTIES
IN THE SUB-CATEGORY THAT THE PARTICULAR PROPERTY IS IN, EXCEPT ANY OTHER
WHICH IS ENJOYING AN EXEMPTION FOR THIRTY YEARS PURSUANT TO THIS PARA-
GRAPH. SUCH LOCAL LAW MAY SPECIFY A MINIMUM NUMBER OF DAYS EACH ACRE
MUST ACTUALLY BE USED IN ORDER TO QUALIFY FOR THE EXEMPTION AUTHORIZED
IN THIS SECTION, PROVIDED, HOWEVER, THE NUMBER OF DAYS SHALL NOT BE
GREATER THAN NINETY.
S 3. Subdivision 1 of section 420-b of the real property tax law is
amended by adding a new paragraph (d) to read as follows:
(D) PROPERTY ORGANIZED EXCLUSIVELY FOR PURPOSES RELATED TO THE MORAL
OR MENTAL IMPROVEMENT OF MEN, WOMEN, OR CHILDREN SHALL INCLUDE EACH OF
THE FOLLOWING CATEGORIES OF REAL PROPERTY. SUCH PROPERTY SHALL BE OWNED
BY A CORPORATION CLASSIFIED AS TAX EXEMPT OR NOT-FOR-PROFIT UNDER THE
FEDERAL INTERNAL REVENUE CODE. ANY SUCH CATEGORY MAY BE SUBJECT TO TAXA-
TION PROVIDED A LOCAL LAW, ORDINANCE, OR RESOLUTION IS PASSED CONSISTENT
WITH THIS SECTION:
(I) ARTS. REAL PROPERTY PRIMARILY USED TO FACILITATE OR ENHANCE THE
ARTS;
(II) SCIENCES. REAL PROPERTY PRIMARILY USED IN THE STUDY OF SCIENCES,
BIOLOGY, AND HORTICULTURE;
(III) BENEFIT OF ANIMALS. REAL PROPERTY PRIMARILY USED FOR THE BENEFIT
OF NON-HUMAN ANIMALS;
(IV) OPEN SPACE. REAL PROPERTY WHICH IS OPEN TO THE PUBLIC, IS PRIMA-
RILY UNIMPROVED, AND IS KEPT OPEN FOR HIKING, WALKING, OR FORMS OF EXER-
CISE WHICH DO NOT COMMONLY USE MECHANIZED DEVICES EXCEPT BY THOSE
PERSONS WHO ARE DISABLED OR OTHERWISE UNABLE TO WALK WITHOUT MECHANIZED
ASSISTANCE. SUCH OPEN SPACE MAY BE OPEN TO THE PUBLIC UPON THE PAYMENT
OF A FEE WHICH IS DIRECTLY RELATED TO THE COSTS OF MAINTAINING AND
IMPROVING THE PROPERTY. OPEN SPACE SHALL NOT INCLUDE ANY PROPERTY OR
PORTION OF PROPERTY FROM WHICH THE PUBLIC IS EXCLUDED EXCEPT FOR EXCLU-
SIONS SOLELY FOR PUBLIC HEALTH PURPOSES AS DETERMINED BY A GOVERNMENTAL
AGENCY OR FOR PUBLIC SAFETY AS DETERMINED BY THE PROPERTY OWNER, WITH
SUCH DETERMINATION TO BE REVIEWABLE IN ANY COURT OF EQUITY JURISDICTION;
PROVIDED, HOWEVER A PRESUMPTION SHALL ATTACH THAT THE PROPERTY OWNER'S
DETERMINATION IS REASONABLE. ATTORNEYS FEES MAY BE AWARDED, AT THE
DISCRETION OF THE COURT, FOR ANY PREVAILING PARTY WHO COMMENCES OR
S. 1377 3
DEFINES A CIVIL ACTION BASED ON THE PUBLIC SAFETY EXCLUSIONS PERMISSIBLE
BY THIS SUBPARAGRAPH;
(V) LAND TRUST. REAL PROPERTY WHICH IS PRIMARILY UNIMPROVED AND IS
OWNED BY A NOT-FOR-PROFIT CORPORATION AND ALL OF THE FOLLOWING CRITERIA
ARE MET: (1) THE NOT-FOR-PROFIT CORPORATION ENTERS INTO A CONTRACT WITH
THE ASSESSING UNIT PROVIDING THAT THE LAND IN THE LAND TRUST MAY NOT BE
SOLD OR ENCUMBERED EXCEPT BY MORTGAGE OR CONSERVATION EASEMENT, UNLESS
THE NOT-FOR-PROFIT CORPORATION, WITHIN THIRTY DAYS OF SUCH SALE OR
ENCUMBRANCE, ENTERS INTO A VALID CONTRACT TO PURCHASE LAND IN NEW YORK
STATE OF AT LEAST AN EQUAL VALUE TO BE PLACED IN A LAND TRUST, AND THE
NOT-FOR-PROFIT CORPORATION DOES SO PURCHASE SUCH LAND WITHIN ONE YEAR OF
ENTERING INTO SUCH PURCHASE AND SALE CONTRACT; (2) THE REAL PROPERTY IS
INCLUDED AS PART OF A LAWFULLY ENACTED COMPREHENSIVE PLAN BY THE COUNTY,
CITY, TOWN, OR VILLAGE IN WHICH SUCH REAL PROPERTY IS IN; OR IS IDENTI-
FIED IN AN OFFICIAL OPEN SPACE OR NATURAL RESOURCES PROTECTION PLAN DULY
ADOPTED BY A FEDERAL, STATE, OR LOCAL GOVERNMENT OR AGENCY THEREOF.
UNLESS THE GOVERNING BOARD OF THE COUNTY, CITY, TOWN OR VILLAGE IN WHICH
THE PROPERTY IS SITUATED PASSES A RESOLUTION TO THE CONTRARY, IF THE
PURCHASE, REFERRED TO IN CLAUSE ONE OF THIS SUBPARAGRAPH DOES NOT OCCUR
WITHIN THE TIME LIMITATIONS THEREUNDER, THE LAND TRUST SHALL BE LIABLE
FOR ALL TAX PAYMENTS WHICH IT WOULD HAVE PAID ON THE PROPERTY IT SOLD
FOR THE PERIOD OF TIME WHICH IT WOULD HAVE OWED SUCH TAX PAYMENTS TO ALL
LAWFUL TAXING JURISDICTIONS, UNLESS THE TITLE TO THE EQUALLY VALUED LAND
UNDER CONTRACT FOR PURCHASE AND SALE WAS DEEMED UNMARKETABLE, OR THE
SELLER OF SUCH PROPERTY WITHDREW THE OFFER TO SELL, IN WHICH CASE THE
LAND TRUST SHALL HAVE AN ADDITIONAL THREE HUNDRED SIXTY-FIVE DAYS TO
PURCHASE AND CLOSE TITLE ON ANOTHER PROPERTY IN NEW YORK STATE PURSUANT
TO THE PROVISIONS OF CLAUSE ONE OF THIS SUBPARAGRAPH;
(VI) NON-SCHOLASTIC EDUCATIONAL. REAL PROPERTY OWNED BY AN ORGANIZA-
TION WHICH IS TAX EXEMPT UNDER THE FEDERAL INTERNAL REVENUE CODE AND
WHICH IS PRIMARILY USED TO IMPROVE THE INTELLECTUAL CAPABILITIES OF
PERSONS, AND WHICH DOES NOT QUALIFY FOR TAX EXEMPTION PURSUANT TO
SECTION FOUR HUNDRED TWENTY-A OF THIS TITLE; PROVIDED, HOWEVER, THAT
NOTWITHSTANDING THE PRECEDING PORTION OF THIS SUBPARAGRAPH, A PROPERTY
SHALL CONTINUE TO BE EXEMPT FROM TAXATION PURSUANT TO SECTION FOUR
HUNDRED TWENTY-A OF THIS TITLE WHEN SUCH PROPERTY IS OWNED BY A TAX
EXEMPT ENTITY AND IS: (1) USED FOR EDUCATIONAL PURPOSES IN THAT IT IS
USED AT LEAST ONE HUNDRED TWENTY DAYS A YEAR IN A MANNER WHICH SATISFIES
THE COMPULSORY EDUCATION REQUIREMENTS OF THE EDUCATION LAW; OR (2) IS
USED FOR EDUCATIONAL PURPOSES BY A TAX EXEMPT ORGANIZATION WHICH HOLDS A
CERTIFICATE OF REGISTRATION FROM THE BOARD OF REGENTS; OR (3) EACH ACRE
OF WHICH IS USED AT LEAST ONE HUNDRED TWENTY DAYS A YEAR TO INCREASE
KNOWLEDGE OF PERSONS AND SUCH PROPERTY IS OWNED BY AN INSTITUTION OF
HIGHER LEARNING OR A SCHOOL OF MEDICINE, DENTISTRY OR OSTEOPATHY CREATED
BY LAW OR OTHERWISE AUTHORIZED BY THE BOARD OF REGENTS OF THE STATE
UNIVERSITY OF NEW YORK TO CONFER DEGREES AND WHICH MEETS STANDARDS OF
EDUCATIONAL QUALITY COMPARABLE TO THOSE AS MAY BE ESTABLISHED FROM TIME
TO TIME BY THE BOARD OF REGENTS OF THE STATE UNIVERSITY OF NEW YORK;
SUCH TERMS SHALL ALSO INCLUDE PROPERTY OWNED BY AN ORGANIZATION CLAIMING
AN EXEMPTION FROM TAXATION FOR EDUCATIONAL PURPOSES WHICH IS USED TO
HOUSE INDIVIDUALS WHO ARE ACTIVELY ENGAGED AT LEAST ONE HUNDRED TWENTY
DAYS PER YEAR IN SEEKING TO SATISFY THE COMPULSORY EDUCATION REQUIRE-
MENTS OF THE EDUCATION LAW OR WHO ARE SEEKING A DEGREE, CERTIFICATE, OR
DIPLOMA, THROUGH A PROPERTY OWNER WHICH HOLDS A CERTIFICATE OF REGISTRA-
TION ISSUED BY THE BOARD OF REGENTS OR HOLDS A CHARTER GRANTED BY THE
NEW YORK STATE EDUCATION DEPARTMENT; OR (4) IS USED ACTIVELY AND EXCLU-
S. 1377 4
SIVELY AT LEAST SIXTY DAYS PER YEAR BY PERSONS UNDER THE AGE OF TWENTY-
ONE WHO ARE LEARNING SKILLS RELATED TO NATURE, THE OUTDOORS AND/OR
PERSONAL AND CIVIC RESPONSIBILITIES, PROVIDED, HOWEVER, THAT THE PROPER-
TY MAY ALSO BE USED FOR COMMUNITY MEETINGS OR OTHER EXEMPT PURPOSES WHEN
NO MORE THAN THE ACTUAL EXPENSES OF UTILIZING THE FACILITY ARE CHARGED
TO THE ORGANIZATION OR INDIVIDUAL; OR (5) IS USED FOR THE CARRYING OUT
OF EDUCATIONAL PURPOSES, INCLUDING PROPERTY NECESSARY FOR TRANSPORTATION
FACILITIES, ATHLETIC FACILITIES, PARKING FACILITIES, OR ADMINISTRATIVE
OFFICES IF OWNED BY AN ORGANIZATION WHICH QUALIFIES AS EXEMPT FOR EDUCA-
TIONAL PURPOSES UNDER SECTION FOUR HUNDRED TWENTY-A OF THIS TITLE.
(VII) RECREATIONAL. REAL PROPERTY OWNED BY AN ORGANIZATION WHICH IS
TAX EXEMPT UNDER THE FEDERAL INTERNAL REVENUE CODE AND WHICH PROVIDES
RECREATIONAL OPPORTUNITY FOR PERSONS REGARDLESS OF ABILITY TO PAY.
RECREATIONAL OPPORTUNITIES MAY BE EITHER INDOORS OR OUTDOORS AND MAY
INCLUDE OVERNIGHT OPPORTUNITIES PRIMARILY FOR PERSONS UNDER THE AGE OF
TWENTY-ONE;
(VIII) MEDICAL PURPOSES. REAL PROPERTY OWNED BY AN ORGANIZATION WHICH
IS TAX EXEMPT UNDER THE FEDERAL INTERNAL REVENUE CODE AND WHICH IS NOT A
HOSPITAL AS DEFINED BY SECTION FOUR HUNDRED TWENTY-A OF THIS TITLE, BUT
WHICH QUALIFIES AS A HOSPITAL AS DEFINED IN ARTICLE TWENTY-EIGHT OF THE
PUBLIC HEALTH LAW;
(IX) HOME CARE SERVICES. REAL PROPERTY OWNED BY AN ORGANIZATION WHICH
IS TAX EXEMPT UNDER THE FEDERAL INTERNAL REVENUE CODE AND IS A HOME CARE
SERVICES AGENCY AS DEFINED IN ARTICLE THIRTY-SIX OF THE PUBLIC HEALTH
LAW;
(X) RESIDENTIAL HEALTH CARE FACILITY. REAL PROPERTY OWNED BY AN ORGAN-
IZATION WHICH IS TAX EXEMPT AS A RESIDENTIAL HEALTH CARE FACILITY AS
DEFINED IN ARTICLE TWENTY-EIGHT OF THE PUBLIC HEALTH LAW;
(XI) OTHER MEDICAL PURPOSES. REAL PROPERTY WHICH IS OWNED BY AN ORGAN-
IZATION WHICH IS TAX EXEMPT UNDER THE FEDERAL INTERNAL REVENUE CODE AND
IS USED TO PROVIDE MEDICAL SERVICES TO PERSONS WITH LIMITED ECONOMIC
MEANS; PROVIDED, HOWEVER, THAT NOTWITHSTANDING THE PRECEDING PORTION OF
THIS SUBPARAGRAPH, A PROPERTY SHALL CONTINUE TO BE EXEMPT FROM TAXATION
PURSUANT TO SECTION FOUR HUNDRED TWENTY-A OF THIS TITLE WHEN SUCH PROP-
ERTY IS OWNED BY A TAX EXEMPT ENTITY AND IS A HOSPICE FACILITY AS
DEFINED IN ARTICLE FORTY OF THE PUBLIC HEALTH LAW AS WELL AS A HOSPITAL
FACILITY OR INSTITUTION ENGAGED PRINCIPALLY IN PROVIDING SERVICES BY OR
UNDER THE SUPERVISION OF A PHYSICIAN FOR THE PREVENTION, DIAGNOSIS, OR
TREATMENT OF HUMAN DISEASE, PAIN, INJURY, DEFORMITY OR PHYSICAL CONDI-
TION AND WHICH IS CERTIFIED OR LICENSED PURSUANT TO ARTICLE TWENTY-EIGHT
OF THE PUBLIC HEALTH LAW, AND WHICH ON AN ONGOING AND CONSTANT BASIS
PROVIDES OR OFFERS OVERNIGHT ACCOMMODATIONS TO THOSE IN NEED OF SUCH
MEDICAL SERVICES. IT SHALL ALSO INCLUDE FACILITIES OWNED BY A HOSPITAL
FACILITY OR CORPORATION RELATED THERETO WHICH PROVIDES MEDICAL CARE,
EVEN IF NOT ON A CONSTANT BASIS. IT SHALL ALSO INCLUDE RELATED PARKING
FACILITIES WHICH ARE OWNED BY THE HOSPITAL FACILITY OR HOSPICE FACILITY
OR A CORPORATION RELATED THERETO WHICH IS EXEMPT FROM TAXATION AND
GENERALLY USED ON AN ONGOING BASIS PRIMARILY BY HOSPITAL FACILITY OR
HOSPICE FACILITY EMPLOYEES, PATIENTS, AND VISITORS. IT SHALL NOT INCLUDE
LIVING ACCOMMODATION FOR HOSPITAL PERSONNEL OR THEIR FAMILIES;
(XII) INTERDENOMINATIONAL CENTERS. (1) REAL PROPERTY OWNED BY A CORPO-
RATION ORGANIZED FOR THE PURPOSES OF ESTABLISHING AN INTERDENOMINATIONAL
CENTER TO ASSIST IN THE WORK OF, AND TO PROMOTE COOPERATION AMONG, VARI-
OUS RELIGIOUS DENOMINATIONS, AND TO ACQUIRE OR ERECT A BUILDING OR
BUILDINGS FOR SUCH CENTER, AND TO LEASE A PORTION OR PORTIONS FOR USE BY
RELIGIOUS, EDUCATIONAL, MISSIONARY AND CHARITABLE CORPORATIONS OR ASSO-
S. 1377 5
CIATIONS; OR REAL PROPERTY LEASED TO CORPORATIONS ORGANIZED FOR SUCH
PURPOSES BY A CORPORATION ORGANIZED FOR PURPOSES WHICH ARE EXEMPT UNDER
THIS SECTION, OR SECTION FOUR HUNDRED TWENTY-A, FOUR HUNDRED TWENTY-TWO,
FOUR HUNDRED TWENTY-FOUR, FOUR HUNDRED TWENTY-SIX OR FOUR HUNDRED TWEN-
TY-EIGHT OF THIS TITLE, SHALL BE EXEMPT FROM TAXATION AND EXEMPT FROM
SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS TO THE EXTENT PROVIDED
IN SECTION FOUR HUNDRED NINETY OF THIS ARTICLE, TO THE SAME EXTENT AND
SUBJECT TO THE SAME CONDITIONS AND EXCEPTIONS AS PROPERTY OF A CORPO-
RATION ORGANIZED EXCLUSIVELY FOR RELIGIOUS, EDUCATIONAL, MISSIONARY OR
CHARITABLE PURPOSES.
(2) IN ADDITION TO ANY OTHER RENTAL FEES CHARGED FOR SUCH USE, WITH
THE CONSENT OF EACH CORPORATION OR ASSOCIATION LEASING A PORTION OF SUCH
REAL PROPERTY, THE INTERDENOMINATIONAL CENTER MAY REQUIRE EACH LESSEE TO
MAKE ANNUAL PAYMENTS INTO A CAPITAL IMPROVEMENT FUND TO BE USED EXCLU-
SIVELY FOR CAPITAL IMPROVEMENTS, IN ACCORDANCE WITH A CAPITAL IMPROVE-
MENT PLAN ADOPTED OR UPDATED ANNUALLY BY THE INTERDENOMINATIONAL CENTER.
FOR PURPOSES OF THIS SUBPARAGRAPH, "CAPITAL IMPROVEMENT" SHALL MEAN ANY
ADDITION TO, REPLACEMENT OF, OR REMODELING OF PHYSICAL PLANT, STRUC-
TURES, OR EQUIPMENT NOW OR HEREAFTER OWNED BY AN INTERDENOMINATIONAL
CENTER, WHICH IS USED OR IS TO BE USED IN CONNECTION WITH THE OPERATION
OF THE INTERDENOMINATIONAL CENTER, AND WHICH SHALL INCLUDE IMPROVEMENTS
TO LAND, BUT NOT LAND ITSELF;
(XIII) PRIMARILY CHARITABLE PURPOSES. AN ACTIVITY CONDUCTED ON REAL
PROPERTY OWNED BY AN ORGANIZATION WHICH IS TAX EXEMPT UNDER THE FEDERAL
INTERNAL REVENUE CODE, AND WHICH ACTIVITY ACTUALLY AND PRIMARILY ALLEVI-
ATES THE CONDITION OF POOR, OR PHYSICALLY OR MENTALLY DISABLED PERSONS;
PROVIDED, HOWEVER, THAT NOTWITHSTANDING THE PRECEDING PORTION OF THIS
SUBPARAGRAPH, A PROPERTY SHALL CONTINUE TO BE EXEMPT FROM TAXATION
PURSUANT TO SECTION FOUR HUNDRED TWENTY-A OF THIS TITLE WHEN SUCH PROP-
ERTY IS OWNED BY A TAX EXEMPT ENTITY AND EITHER (1) UNDERTAKES SIGNIF-
ICANT BLOOD DONATION INITIATIVES AS WELL AS OTHER HEALTH RELATED INITI-
ATIVES, INCLUDING, BUT NOT LIMITED TO THE TEACHING OF CLASSES, AND ALSO
RESPONDS TO DISASTERS; OR (2) WHICH ACTIVELY AND EXCLUSIVELY ALLEVIATES
THE CONDITION OF THE POOR OR PHYSICALLY OR MENTALLY DISABLED HUMANS,
PROVIDED, HOWEVER, THAT THE INTENDED BENEFICIARIES SHALL NOT BE SPECI-
FIED INDIVIDUALS AND THE SERVICES PROVIDED BY AN ORGANIZATION CLAIMING A
CHARITABLE EXEMPTION UNDER SECTION FOUR HUNDRED TWENTY-A OF THIS TITLE
SHALL BE OPEN TO THE PUBLIC BASED ON ECONOMIC OR PHYSICAL CRITERIA AND
SUCH ORGANIZATION SHALL ACTIVELY USE EACH ACRE EXEMPTED PURSUANT TO
SECTION FOUR HUNDRED TWENTY-A OF THIS TITLE AT LEAST ONE HUNDRED TWENTY
DAYS PER YEAR FOR SUCH PURPOSES IN ORDER TO MAINTAIN AN EXEMPTION FROM
PROPERTY TAXATION PURSUANT TO THIS SUBPARAGRAPH; FURTHER, PROVIDED
HOWEVER, THAT NO PERSON SHALL BE DETERMINED TO BE POOR OR ABLE TO ACCEPT
CHARITABLE SERVICES BECAUSE SUCH PERSON OR HIS OR HER FAMILY GIVES AS
MUCH OR MORE OF THEIR INCOME TO THE CHARITABLE ENTITY OR ANOTHER ENTITY
WHICH IS TAX EXEMPT PURSUANT TO THE INTERNAL REVENUE CODE OR EXEMPT FROM
REAL PROPERTY TAXATION UNDER SECTION FOUR HUNDRED TWENTY-A OF THIS TITLE
AS WOULD BE REQUIRED TO MAKE A DETERMINATION THAT SUCH A PERSON OR HIS
OR HER SPOUSE OR CHILD IS POOR; AND
(XIV) OTHER MORAL OR MENTAL IMPROVEMENT. REAL PROPERTY OWNED BY AN
ORGANIZATION WHICH IS TAX EXEMPT UNDER THE FEDERAL INTERNAL REVENUE CODE
AND WHICH IS DEDICATED, IN A MANNER OTHER THAN AS PROVIDED IN THIS PARA-
GRAPH, TO THE MORAL OR MENTAL IMPROVEMENT OF MEN, WOMEN, OR CHILDREN.
S 4. Section 430 of the real property tax law is REPEALED.
S. 1377 6
S 5. Subdivision 2 of section 420-a of the real property tax law, as
amended by section 17 of part A of chapter 68 of the laws of 2013, is
amended to read as follows:
2. If any portion of such real property is not so used exclusively to
carry out thereupon one or more of such purposes but is leased or other-
wise used for other purposes, such portion shall be subject to taxation
and the remaining portion only shall be exempt; provided, however, that
such real property shall be fully exempt from taxation although it or a
portion thereof is used (a) for purposes which are exempt pursuant to
this section or [sections] SECTION four hundred twenty-b, four hundred
twenty-two, four hundred twenty-four, four hundred twenty-six, four
hundred twenty-eight[, four hundred thirty] or four hundred fifty of
this [chapter] TITLE by another corporation which owns real property
exempt from taxation pursuant to such sections or whose real property if
it owned any would be exempt from taxation pursuant to such sections,
(b) for purposes which are exempt pursuant to section four hundred six
or section four hundred eight of this [chapter] ARTICLE by a corporation
which owns real property exempt from taxation pursuant to such section
or if it owned any would be exempt from taxation pursuant to such
section, (c) for purposes which are exempt pursuant to section four
hundred sixteen of this [chapter] ARTICLE by an organization which owns
real property exempt from taxation pursuant to such section or whose
real property if it owned any would be exempt from taxation pursuant to
such section, (d) for purposes relating to civil defense pursuant to the
New York state defense emergency act, including but not limited to
activities in preparation for anticipated attack, during attack, or
following attack or false warning thereof, or in connection with drill
or test ordered or directed by civil defense authorities, or (e) for
purposes of a tax-free NY area that has been approved pursuant to arti-
cle twenty-one of the economic development law, subject to the condi-
tions that the real property must have been owned by the corporation or
association organized exclusively for educational purposes and exempt
pursuant to this section on June first, two thousand thirteen, and that
the exemption shall apply only to the portion of such real property that
is used for purposes of the START-UP NY program; and provided further
that such real property shall be exempt from taxation only so long as it
or a portion thereof, as the case may be, is devoted to such exempt
purposes and so long as any moneys paid for such use do not exceed the
amount of the carrying, maintenance and depreciation charges of the
property or portion thereof, as the case may be.
S 6. Subdivision 2 of section 420-b of the real property tax law, as
amended by chapter 534 of the laws of 2003, is amended to read as
follows:
2. If any portion of such real property is not so used exclusively to
carry out thereupon one or more of the purposes listed in subdivision
one of this section, but is (a) leased or (b) otherwise used for other
purposes, such portion shall be subject to taxation and the remaining
portion only shall be exempt; provided, however, that such real property
shall be fully exempt from taxation although it or a portion thereof is
used (a) for purposes which are exempt pursuant to this section or
[sections] SECTION four hundred twenty-a, four hundred twenty-two, four
hundred twenty-four, four hundred twenty-six, four hundred twenty-
eight[, four hundred thirty] or four hundred fifty of this [article]
TITLE by another corporation which owns real property exempt from taxa-
tion pursuant to such sections or whose real property if it owned any
would be exempt from taxation pursuant to such sections, (b) for
S. 1377 7
purposes which are exempt pursuant to section four hundred six or
section four hundred eight of this [chapter] ARTICLE by a corporation
which owns real property exempt from taxation pursuant to such section,
(c) for purposes which are exempt pursuant to section four hundred
sixteen of this [chapter] ARTICLE by an organization which owns real
property exempt from taxation pursuant to such section or whose real
property if it owned any would be exempt from taxation pursuant to such
section or (d) for purposes relating to civil defense pursuant to the
New York state defense emergency act, including but not limited to
activities in preparation for anticipated attack, during attack, or
following attack or false warning thereof, or in connection with drill
or test ordered or directed by civil defense authorities; and provided
further that such real property shall be exempt from taxation only so
long as it or a portion thereof, as the case may be, is devoted to such
exempt purposes and so long as any moneys paid for such use do not
exceed the amount of carrying, maintenance and depreciation charges of
the property or portion thereof, as the case may be.
S 7. Subdivision 2 of section 432 of the real property tax law, as
amended by chapter 620 of the laws of 1982, is amended to read as
follows:
2. Such real property shall be fully exempt although (a) it or a
portion thereof is leased or otherwise used by another corporation,
organized for purposes which are exempt pursuant to section four hundred
twenty-a, four hundred twenty-b, four hundred twenty-two, four hundred
twenty-four, four hundred twenty-six[,] OR four hundred twenty-eight [or
four hundred thirty] of this [article] TITLE and for one or more of the
purposes for which the owner corporation is organized, as long as such
real property or portion thereof as the case may be is devoted to such
uses and as long as any moneys paid for such use do not exceed the
amount of carrying, maintenance and depreciation charges of the property
or portion thereof as the case may be or (b) the auditorium located
thereon is leased or otherwise used for public performances, theatrical
presentations, opera, ballet, concerts, lectures, meetings, graduation
exercises and educational non-commercial uses for the purposes of
income, if such income is necessary for and actually applied to the
maintenance and support of such owner corporation and such is not used
for the acquisition of additional real property in this state.
S 8. Section 490 of the real property tax law, as amended by chapter
87 of the laws of 2001, is amended to read as follows:
S 490. Exemption from special ad valorem levies and special assess-
ments. Real property exempt from taxation pursuant to subdivision two
of section four hundred, subdivision one of section four hundred four,
subdivision one of section four hundred six, sections four hundred
eight, four hundred ten, four hundred ten-a, four hundred ten-b, four
hundred eighteen, four hundred twenty-a, four hundred twenty-b, four
hundred twenty-two, four hundred twenty-six, four hundred twenty-seven,
four hundred twenty-eight, [four hundred thirty,] four hundred thirty-
two, four hundred thirty-four, four hundred thirty-six, four hundred
thirty-eight, four hundred fifty, four hundred fifty-two, four hundred
fifty-four, four hundred fifty-six, four hundred sixty-four, four
hundred seventy-two, four hundred seventy-four and four hundred eighty-
five of this [chapter] ARTICLE shall also be exempt from special ad
valorem levies and special assessments against real property located
outside cities and villages for a special improvement or service or a
special district improvement or service and special ad valorem levies
and special assessments imposed by a county improvement district or
S. 1377 8
district corporation except (1) those levied to pay for the costs,
including interest and incidental and preliminary costs, of the acquisi-
tion, installation, construction, reconstruction and enlargement of or
additions to the following improvements, including original equipment,
furnishings, machinery or apparatus, and the replacements thereof: water
supply and distribution systems; sewer systems (either sanitary or
surface drainage or both, including purification, treatment or disposal
plants or buildings); waterways and drainage improvements; street, high-
way, road and parkway improvements (including sidewalks, curbs, gutters,
drainage, landscaping, grading or improving the right of way) and (2)
special assessments payable in installments on an indebtedness including
interest contracted prior to July first, nineteen hundred fifty-three,
pursuant to section two hundred forty-two of the town law or pursuant to
any other comparable provision of law.
S 9. Section 492 of the real property tax law, as amended by chapter
620 of the laws of 1982, is amended to read as follows:
S 492. Ascertainment of amount of special assessment in certain
cases. If a portion of a parcel of real property is subject to taxation
pursuant to section four hundred twenty-a, four hundred twenty-b, four
hundred twenty-four, four hundred twenty-six, [four hundred thirty,]
four hundred thirty-six or four hundred thirty-eight of this article,
the amount of any special assessment to be levied on such portion shall
be ascertained by considering the benefit to the property to be in the
same proportion as the assessed valuation of the taxable portion of the
property bears to the assessed valuation of the property.
S 10. The opening paragraph of paragraph 2 of subdivision a of section
25-309 of the administrative code of the city of New York is amended to
read as follows:
In any case where any application and request for a certificate of
appropriateness mentioned in paragraph one of this subdivision [a] is
filed with the commission with respect to an improvement, the provisions
of this section shall not apply to such request if the improvement
parcel which includes such improvement has received, for three years
next preceding the filing of such request, and at the time of such
filing continues to receive, under any provision of law (other than this
chapter or section four hundred fifty-eight, four hundred sixty or four
hundred seventy-nine of the real property tax law), exemption in whole
or in part from real property taxation; provided, however, that the
provisions of this section shall nevertheless apply to such request if
such exemption is and has been received pursuant to section four hundred
twenty-a, four hundred twenty-two, four hundred twenty-four, four
hundred twenty-five, four hundred twenty-six, four hundred twenty-seven,
four hundred twenty-eight, [four hundred thirty,] four hundred thirty-
two, four hundred thirty-four, four hundred thirty-six, four hundred
thirty-eight, four hundred forty, four hundred forty-two, four hundred
forty-four, four hundred fifty, four hundred fifty-two, four hundred
sixty-two, four hundred sixty-four, four hundred sixty-eight, four
hundred seventy, four hundred seventy-two or four hundred seventy-four
of the real property tax law and the applicant establishes to the satis-
faction of the commission, in lieu of the requirements set forth in
paragraph one of this subdivision [a], that:
S 11. 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 on and after such date.
