STATE OF NEW YORK ________________________________________________________________________ 1976 2019-2020 Regular Sessions IN ASSEMBLY January 18, 2019 ___________ Introduced by M. of A. ZEBROWSKI, PEOPLES-STOKES, BRAUNSTEIN, GALEF, COLTON, GLICK, THIELE -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to nonprofit organizations mandatory class The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph (b) of subdivision 1 of section 420-a of the real 2 property tax law, as amended by chapter 919 of the laws of 1981, is 3 amended to read as follows: 4 (b) Real property such as specified in paragraph (a) of this subdivi- 5 sion shall not be exempt if any officer, member or employee of the 6 owning corporation or association shall receive or may be lawfully enti- 7 tled to receive any pecuniary profit from the operations thereof, except 8 reasonable compensation for services in effecting one or more of such 9 purposes, or as proper beneficiaries of its strictly charitable 10 purposes; or if the organization thereof for any such avowed purposes be 11 a guise or pretense for directly or indirectly making any other pecuni- 12 ary profit for such corporation or association or for any of its members 13 or employees; or if it be not in good faith organized or conducted 14 exclusively for one or more of such purposes; or if such purpose in 15 which the real property is being used is in violation of applicable 16 local zoning laws. 17 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06286-01-9