Bill Text: NY A06057 | 2011-2012 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-05-08 - print number 6057a [A06057 Detail]

Download: New_York-2011-A06057-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6057
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                     March 4, 2011
                                      ___________
       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    2  law is REPEALED and a new subdivision 3 is added to read as follows: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 OFFICE OF REAL PROPERTY SERVICES  SHALL
   14  DEVELOP  GUIDELINES  TO  BE UTILIZED BY PROPERTY OWNERS AND ASSESSORS TO
   15  DETERMINE WHETHER SUCH 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
   23  THE TAKING OF THE PROPERTY BUT DOES CREATE A CAUSE OF ACTION IN CONTRACT
   24  BY ANY GOVERNMENTAL UNIT NEGATIVELY AFFECTED.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09940-01-1
       A. 6057                             2
    1    S  2. This act shall take effect on the first of January next succeed-
    2  ing the date on which it shall have become a  law  and  shall  apply  to
    3  assessment rolls prepared on the basis of taxable status dates occurring
    4  on  or  after  such date and shall apply to property irrespective of the
    5  date of the transfer of title.