Bill Text: NY A02011 | 2021-2022 | General Assembly | Introduced

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Bill Title: Prohibits tax exemptions for properties in violation of zoning laws.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced - Dead) 2022-01-05 - referred to real property taxation [A02011 Detail]

Download: New_York-2021-A02011-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2011

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    January 14, 2021
                                       ___________

        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.
                                                                   LBD06068-01-1