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

New York Assembly Bill 1708 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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-Introduced.html

                           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:
    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    2  law is REPEALED and a new subdivision 3 is added to read as follows: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 BY CLEAR AND CONVINCING EVIDENCE
   13  AND MUST BE IN WRITTEN FORM. THE DEPARTMENT SHALL DEVELOP GUIDELINES  TO
   14  BE  UTILIZED  BY PROPERTY OWNERS AND ASSESSORS TO DETERMINE WHETHER SUCH
   15  EVIDENCE EXISTS IN ADEQUATE 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
   20  BENEFIT OF THE EXEMPTION SHALL PAY ALL PROPERTY TAXES  THAT  WOULD  HAVE
   21  BEEN  OWED;  PROVIDED,  HOWEVER, THAT FAILURE TO PAY DOES NOT CREATE ANY
   22  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
       A. 1708                             2
    1  THE TAKING OF THE PROPERTY BUT DOES CREATE A CAUSE OF ACTION IN CONTRACT
    2  BY ANY GOVERNMENTAL UNIT NEGATIVELY AFFECTED.
    3    S  2. This act shall take effect on the first of January next succeed-
    4  ing the date on which it shall have become a  law  and  shall  apply  to
    5  assessment rolls prepared on the basis of taxable status dates occurring
    6  on  or  after  such date and shall apply to property irrespective of the
    7  date of the transfer of title.