Assembly Bill A1343

2023-2024 Legislative Session

Relates to the exemption from taxation for non-profit organizations

download bill text pdf

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Current 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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2023-A1343 (ACTIVE) - Details

Current Committee:
Assembly Real Property Taxation
Law Section:
Real Property Tax Law
Laws Affected:
Amd §420-a, RPT L
Versions Introduced in Other Legislative Sessions:
2009-2010: A908
2011-2012: A417
2013-2014: A1271
2015-2016: A1826
2017-2018: A539
2019-2020: A3655
2021-2022: A145

2023-A1343 (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.

2023-A1343 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1343
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2023
                                ___________
 
 Introduced by M. of A. GUNTHER, SMULLEN -- 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 17 to read as follows:
   17. 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
 DEPARTMENT  SHALL DEVELOP, IN CONSULTATION WITH NOT-FOR-PROFIT ORGANIZA-
 TIONS AND ASSESSORS, GUIDANCE DOCUMENTS  TO  BE  USED  BY  ASSESSORS  IN
 DETERMINING  WHETHER  THE STANDARD OF PROOF ESTABLISHED BY THIS SUBDIVI-
 SION HAS BEEN MET.
   § 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.
                                                            LBD04195-01-3

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