Bill Text: NY A01708 | 2013-2014 | General Assembly | Amended

New York Assembly Bill 1708 (Prior Session Legislation)

Bill Title: Relates to the exemption from taxation for non-profit organizations.

Sponsorship: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2014-04-29 - reported referred to ways and means [A01708 Detail]

Download: New_York-2013-A01708-Amended.html

                           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:
    1    Section 1.  Subdivision 3 of section 420-a of the  real  property  tax
    2  law is REPEALED and a new subdivision 3 is added to read as follows:
    3    3.  (A)  SUCH REAL PROPERTY WHICH IS NOT ACTUALLY AND EXCLUSIVELY USED
    4  FOR EXEMPT PURPOSES SHALL, IF OWNED BY  AN  ORGANIZATION  EXEMPTED  FROM
    5  TAXATION  PURSUANT TO THE INTERNAL REVENUE CODE, BE EXEMPT THOUGH NOT IN
    6  ACTUAL USE THEREFOR BY REASON OF THE ABSENCE OF  SUITABLE  BUILDINGS  OR
    7  IMPROVEMENTS  THEREON  IF THE CONSTRUCTION OF SUCH BUILDINGS OR IMPROVE-
    8  MENTS IS IN PROGRESS OR IS IN GOOD FAITH CONTEMPLATED BY SUCH  ORGANIZA-
    9  TION.  AS  USED  IN THIS SUBDIVISION, "IN GOOD FAITH CONTEMPLATED" MEANS
   10  DEFINITE PLANS FOR  UTILIZING  AND  ADAPTING  THE  PROPERTY  FOR  EXEMPT
   11  PURPOSES  WITHIN  FIVE YEARS AND THE FULL EXECUTION OF SUCH PLANS WITHIN
   12  SEVEN YEARS. THE PLANS MUST BE PROVEN AND MUST BE IN WRITTEN  FORM.  THE
   13  DEPARTMENT  SHALL  DEVELOP  GUIDELINES TO BE UTILIZED BY PROPERTY OWNERS
   14  AND ASSESSORS TO DETERMINE WHETHER  SUCH  EVIDENCE  EXISTS  IN  ADEQUATE
   15  FORM.
   16    (B)  IF NO PART OF THE PHYSICAL IMPROVEMENTS TO THE LAND ARE COMMENCED
   17  WITHIN FIVE YEARS AND COMPLETED WITHIN SEVEN YEARS OF  TAKING  TITLE  TO
   18  THE  PROPERTY, OR IF THE ORGANIZATION DOES NOT MEET THE STANDARDS OTHER-
   19  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.
                                                                  LBD02666-02-4
       A. 1708--A                          2
    1  BENEFIT  OF  THE  EXEMPTION SHALL PAY ALL PROPERTY TAXES THAT WOULD HAVE
    2  BEEN OWED; PROVIDED, HOWEVER, THAT FAILURE TO PAY DOES  NOT  CREATE  ANY
    3  RIGHT  BY  ANY  GOVERNMENTAL UNIT TO COMMENCE A PROCEEDING TO EFFECTUATE
    4  THE TAKING OF THE PROPERTY BUT DOES CREATE A CAUSE OF ACTION IN CONTRACT
    5  BY ANY GOVERNMENTAL UNIT NEGATIVELY AFFECTED.
    6    S  2. This act shall take effect on the first of January next succeed-
    7  ing the date on which it shall have become a  law  and  shall  apply  to
    8  assessment rolls prepared on the basis of taxable status dates occurring
    9  on  or  after  such date and shall apply to property irrespective of the
   10  date of the transfer of title.