NY State Senate Bill 2019-S2607

Senate Bill S2607

2019-2020 Legislative Session

Relates to the discretion of localities in granting exemptions for certain organizations; repealer

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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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to local government
Jan 28, 2019	referred to local government

2019-S2607 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§420-a, 420-b, 432, 490 & 492, rpld §430, RPT L; amd §25-309, NYC Ad Cd
Versions Introduced in Other Legislative Sessions:: 2009-2010: S4868
2011-2012: S2815
2013-2014: S1877
2015-2016: S1377
2017-2018: S992
2021-2022: S1953

2019-S2607 (ACTIVE) - Summary

Relates to the discretion of localities in granting real property tax exemptions to real property owned by a corporation or association which is organized exclusively for purposes related to the moral or mental improvement of men, women or children.

2019-S2607 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2607

SPONSOR: AKSHAR
 
TITLE OF BILL:

An act to amend the real property tax law and the administrative code of
the city of New York, in relation to the discretion of localities in
granting exemptions for certain organizations and to repeal certain
provisions of the real property tax law relating thereto

 
PURPOSE OR GENERAL IDEA OF BILL:

To remove the unfunded mandate of required real property tax exemptions
for organizations which do not serve a critical human need or who
perform their functions in a manner which is not clearly exempt under
the State Constitution.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Amends paragraph (a) of subdivision 1 of section 420-a of the
Real Property Tax Law to remove the exemption contained for "moral or

mental improvement of men, women or children purposes" from the mandato-
ry class of real property tax exemptions.

Section 2: Amends paragraph (a) of subdivision 1 of section 420-b of the
Real Property Tax Law to include an exemption for "purposes related to
the moral or mental improvement of men, women, or children" to the
permissive class of real property tax exemptions.  Further, it adds a
subparagraph (ii) to paragraph (a) which provides that if a property is
exempted pursuant to a local permissive exemption, so long as the prop-
erty continues to be used exclusively for the purposes of exempt activ-
ities, the property will be exempt from taxation for up to thirty (30)
years even if the local government enacts a local law, ordinance, or
resolution providing for the taxation of all properties in the sub-cate-
gory that the particular property is in. However, such exemption shall
be lost after it has been enjoyed for thirty (30) years if such a local
law is passed. Finally, subparagraph (ii) also authorizes local govern-
ments to specify a minimum number of days each acre must actually be
used in order to qualify for a local permissive exemption, provided,
however, the minimum number of days shall not be greater than ninety
(90).

Section 3: Amends subdivision 1 of section 420-b of the Real Property
Tax Law by adding a new paragraph (d) to define the term "purposes
related to the moral or mental improvement of men, women, or children."

Section 4: Repeals section 430 of the Real Property Tax Law which
relates to the tax exemption for interdenominational centers, these
centers are included in the definition of the term "purposes related to
the moral or mental improvement of men, women, or children" as defined
in section 3 of the bill and thus included in the permissive class of
real property tax exemptions pursuant to section 2 of the bill.

Section 5: Amends subdivision 2 of section 420-a of the Real:Property
Tax Law to reflect the repeal of section 430 of the Real Property Tax
Law contained in section 4 of the bill.



Section 6: Amends subdivision 2 of section 420-b of the Real Property
Tax Law to reflect the repeal of section 430 of the Real Property Tax
Law contained in section 4 of the bill.

Section 7: Amends subdivision 2 of section 432 of the Real Property Tax
Law to reflect the repeal of section 430 of the Real Property Tax Law
contained in section 4 of the bill.

Section 8: Amends section 490 of the Real Property Tax Law to reflect
the repeal of section 430 of the Real Property Tax Law contained in
section 4 of the bill.

Section 9: Amends section 492 of the Real Property Tax Law to reflect
the repeal of section 430 of the Real Property Tax Law contained in
section 4 of the bill.

Section 10: Amends the opening paragraph of paragraph 2 of subdivision a
of section 25-309 of the Administrative Code of the City of New York to
reflect the repeal of section 430 of the Real Property Tax Law contained
in section 4 of the bill.

Section 11: Effective date.

 
JUSTIFICATION:

Currently, property owned for the advancement of the "moral or mental
improvement of men, women, and children" is exempt from real property
taxes. However, that term is not defined in statute and thus the Courts
have had to define who qualifies for tax exemption under the "moral
improvement of men, women and children" clause without Legislative
direction. This legislation defines the phrase "moral or mental improve-
ment of men, women, or children" and makes the land owned by organiza-
tions dedicated to such cause tax exempt unless a local law is passed
subjecting the same to real property taxation.  That phrase is broken
down into sub-categories giving localities the ability to tax the vari-
ous causes based on local priorities. By doing so, this legislation
gives localities: (a) a clear definition of the many types of entities
that could reasonably meet that definition; and (b) the flexibility to
determine which types of these groups they wish to exempt from the obli-
gation of paying property taxes.

 
LEGISLATIVE HISTORY:

S.992 of 2018: Died in Senate Local Government

S.1377 of 2016: Died in Senate Local Government

S.1377 of 2015: Died in Senate Local Government

S.1877 of 2014: Died in Senate Local Government

S.1877 of 2013: Died in Senate Local Government

S.2815 of 2012: Died in Senate Local Government

S.2815 of 2011: Died in Senate Local Government


S.4868 of 2010: Died in Senate Local Government, Died in Assembly Real
Property Taxation

S.4868 of 2009: Died in Senate Local Government, Died in Assembly Real
Property Taxation

S.467-A of 2008: Died on Senate Floor Calendar, Died in Assembly Real
Property Taxation

S.467 of 2007: Died in Senate Local Government

S.5141 of 2006: Died on Senate Floor Calendar

S.5141 of 2005: Died on Senate Floor Calendar

S.5630 of 2004: Died in Senate Local Government

S.5630 of 2003: Died in Senate Rules

 
FISCAL IMPLICATIONS:

None to the State.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law and shall apply to assessment
rolls on and after such date

2019-S2607 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2607
 
                        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 and the administrative code of
   the city of New York, in relation to the discretion of  localities  in
   granting  exemptions  for  certain organizations and to repeal certain
   provisions of the real property tax law relating thereto
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (a) of subdivision 1 of section 420-a of the real
 property  tax  law,  as  amended  by chapter 920 of the laws of 1981, is
 amended to read as follows:
   (a) Real property owned by a corporation or association  organized  or
 conducted  exclusively for religious, charitable, hospital, educational,
 [or moral or mental improvement of men, women or children purposes,]  or
 for  two  or  more  such purposes, and used exclusively for carrying out
 thereupon one or more of such purposes either by the owning  corporation
 or  association or by another such corporation or association as herein-
 after provided shall  be  exempt  from  taxation  as  provided  in  this
 section.
   § 2. Paragraph (a) of subdivision 1 of section 420-b of the real prop-
 erty tax law, as added by chapter 919 of the laws of 1981, is amended to
 read as follows:
   (a)  (I)  Real property owned by a corporation or association which is
 organized exclusively for  PURPOSES  RELATED  TO  THE  MORAL  OR  MENTAL
 IMPROVEMENT OF MEN, WOMEN, OR CHILDREN, OR FOR bible, tract, benevolent,
 missionary,  infirmary,  public  playground,  scientific,  literary, bar
 association, medical society, library, patriotic or historical purposes,
 for the development of good sportsmanship for persons under the  age  of
 eighteen years through the conduct of supervised athletic games, for the
 enforcement  of laws relating to children or animals, or for two or more
 such purposes, and used exclusively for carrying out  thereupon  one  or

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD08824-01-9

 S. 2607                             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.
   §  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. 2607                             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. 2607                             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. 2607                             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.
   § 4. Section 430 of the real property tax law is REPEALED.

 S. 2607                             6
 
   § 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.
   §  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. 2607                             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.
   § 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.
   §  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:
   § 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. 2607                             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.
   § 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:
   §  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.
   § 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:
   § 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.

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