STATE OF NEW YORK
        ________________________________________________________________________

                                          1953

                               2021-2022 Regular Sessions

                    IN SENATE

                                    January 16, 2021
                                       ___________

        Introduced  by  Sen.  AKSHAR -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT to amend the real property tax law and the administrative code of
          the city of New York, in relation to the discretion of  localities  in
          granting  exemptions  for  certain organizations and to repeal certain
          provisions of the real property tax law relating thereto

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph (a) of subdivision 1 of section 420-a of the real
     2  property  tax  law,  as  amended  by chapter 920 of the laws of 1981, is
     3  amended to read as follows:
     4    (a) Real property owned by a corporation or association  organized  or
     5  conducted  exclusively for religious, charitable, hospital, educational,
     6  [or moral or mental improvement of men, women or children purposes,]  or
     7  for  two  or  more  such purposes, and used exclusively for carrying out
     8  thereupon one or more of such purposes either by the owning  corporation
     9  or  association or by another such corporation or association as herein-
    10  after provided shall  be  exempt  from  taxation  as  provided  in  this
    11  section.
    12    § 2. Paragraph (a) of subdivision 1 of section 420-b of the real prop-
    13  erty tax law, as added by chapter 919 of the laws of 1981, is amended to
    14  read as follows:
    15    (a)  (i)  Real property owned by a corporation or association which is
    16  organized exclusively for  purposes  related  to  the  moral  or  mental
    17  improvement of men, women, or children, or for bible, tract, benevolent,
    18  missionary,  infirmary,  public  playground,  scientific,  literary, bar
    19  association, medical society, library, patriotic or historical purposes,
    20  for the development of good sportsmanship for persons under the  age  of
    21  eighteen years through the conduct of supervised athletic games, for the
    22  enforcement  of laws relating to children or animals, or for two or more
    23  such purposes, and used exclusively for carrying out  thereupon  one  or

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04317-01-1

        S. 1953                             2

     1  more  of  such purposes either by the owning corporation or association,
     2  or by another such corporation or association as  hereinafter  provided,
     3  shall  be  exempt  from  taxation; provided, however, that such property
     4  shall be taxable by any municipal corporation within which it is located
     5  if the governing board of such municipal corporation, after public hear-
     6  ing,  adopts  a local law, ordinance or resolution so providing. None of
     7  the following subdivisions of this section providing that certain  prop-
     8  erties  shall  be  exempt under circumstances or conditions set forth in
     9  such subdivisions shall exempt such property from taxation by a  munici-
    10  pal corporation whose governing board has adopted a local law, ordinance
    11  or  resolution providing that such property shall be taxable pursuant to
    12  this subdivision.
    13    (ii) Notwithstanding the provisions of paragraph (b) of this  subdivi-
    14  sion,  once  a property is exempted from taxation pursuant to local law,
    15  ordinance, or resolution, such property, so long as it continues  to  be
    16  used exclusively for purposes of exempt activities, shall continue to be
    17  exempt from taxation for no more than thirty years, unless such property
    18  is  sold or leased; provided, however, that such exemption shall be lost
    19  after it has been enjoyed for thirty years if a local law, ordinance  or
    20  resolution has been enacted providing for the taxation of all properties
    21  in the sub-category that the particular property is in, except any other
    22  which  is  enjoying an exemption for thirty years pursuant to this para-
    23  graph. Such local law may specify a minimum number  of  days  each  acre
    24  must  actually  be used in order to qualify for the exemption authorized
    25  in this section, provided, however, the number  of  days  shall  not  be
    26  greater than ninety.
    27    §  3.  Subdivision  1 of section 420-b of the real property tax law is
    28  amended by adding a new paragraph (d) to read as follows:
    29    (d) Property organized exclusively for purposes related to  the  moral
    30  or  mental  improvement of men, women, or children shall include each of
    31  the following categories of real property. Such property shall be  owned
    32  by  a  corporation  classified as tax exempt or not-for-profit under the
    33  federal internal revenue code. Any such category may be subject to taxa-
    34  tion provided a local law, ordinance, or resolution is passed consistent
    35  with this section:
    36    (i) Arts. Real property primarily used to facilitate  or  enhance  the
    37  arts;
    38    (ii)  Sciences. Real property primarily used in the study of sciences,
    39  biology, and horticulture;
    40    (iii) Benefit of animals. Real property primarily used for the benefit
    41  of non-human animals;
    42    (iv) Open Space. Real property which is open to the public, is  prima-
    43  rily unimproved, and is kept open for hiking, walking, or forms of exer-
    44  cise  which  do  not  commonly  use  mechanized  devices except by those
    45  persons who are disabled or otherwise unable to walk without  mechanized
    46  assistance.   Such open space may be open to the public upon the payment
    47  of a fee which is directly related  to  the  costs  of  maintaining  and
    48  improving  the  property.  Open  space shall not include any property or
    49  portion of property from which the public is excluded except for  exclu-
    50  sions  solely for public health purposes as determined by a governmental
    51  agency or for public safety as determined by the  property  owner,  with
    52  such determination to be reviewable in any court of equity jurisdiction;
    53  provided,  however  a presumption shall attach that the property owner's
    54  determination is reasonable. Attorneys  fees  may  be  awarded,  at  the
    55  discretion  of  the  court,  for  any  prevailing party who commences or

        S. 1953                             3

     1  defines a civil action based on the public safety exclusions permissible
     2  by this subparagraph;
     3    (v)  Land  Trust.  Real  property which is primarily unimproved and is
     4  owned by a not-for-profit corporation and all of the following  criteria
     5  are  met: (1) the not-for-profit corporation enters into a contract with
     6  the assessing unit providing that the land in the land trust may not  be
     7  sold  or  encumbered except by mortgage or conservation easement, unless
     8  the not-for-profit corporation, within  thirty  days  of  such  sale  or
     9  encumbrance,  enters  into a valid contract to purchase land in New York
    10  state of at least an equal value to be placed in a land trust,  and  the
    11  not-for-profit corporation does so purchase such land within one year of
    12  entering  into such purchase and sale contract; (2) the real property is
    13  included as part of a lawfully enacted comprehensive plan by the county,
    14  city, town, or village in which such real property is in; or is  identi-
    15  fied in an official open space or natural resources protection plan duly
    16  adopted  by  a  federal,  state,  or local government or agency thereof.
    17  Unless the governing board of the county, city, town or village in which
    18  the property is situated passes a resolution to  the  contrary,  if  the
    19  purchase,  referred to in clause one of this subparagraph does not occur
    20  within the time limitations thereunder, the land trust shall  be  liable
    21  for  all  tax  payments which it would have paid on the property it sold
    22  for the period of time which it would have owed such tax payments to all
    23  lawful taxing jurisdictions, unless the title to the equally valued land
    24  under contract for purchase and sale was  deemed  unmarketable,  or  the
    25  seller  of  such  property withdrew the offer to sell, in which case the
    26  land trust shall have an additional three  hundred  sixty-five  days  to
    27  purchase  and close title on another property in New York state pursuant
    28  to the provisions of clause one of this subparagraph;
    29    (vi) Non-scholastic educational. Real property owned by  an  organiza-
    30  tion  which  is  tax  exempt under the federal internal revenue code and
    31  which is primarily used to  improve  the  intellectual  capabilities  of
    32  persons,  and  which  does  not  qualify  for  tax exemption pursuant to
    33  section four hundred twenty-a of this  title;  provided,  however,  that
    34  notwithstanding  the  preceding portion of this subparagraph, a property
    35  shall continue to be exempt  from  taxation  pursuant  to  section  four
    36  hundred  twenty-a  of  this  title  when such property is owned by a tax
    37  exempt entity and is: (1) used for educational purposes in  that  it  is
    38  used at least one hundred twenty days a year in a manner which satisfies
    39  the  compulsory  education  requirements of the education law; or (2) is
    40  used for educational purposes by a tax exempt organization which holds a
    41  certificate of registration from the board of regents; or (3) each  acre
    42  of  which  is  used  at least one hundred twenty days a year to increase
    43  knowledge of persons and such property is owned  by  an  institution  of
    44  higher learning or a school of medicine, dentistry or osteopathy created
    45  by  law  or  otherwise  authorized  by the board of regents of the state
    46  university of New York to confer degrees and which  meets  standards  of
    47  educational  quality comparable to those as may be established from time
    48  to time by the board of regents of the state  university  of  New  York;
    49  such terms shall also include property owned by an organization claiming
    50  an  exemption  from  taxation  for educational purposes which is used to
    51  house individuals who are actively engaged at least one  hundred  twenty
    52  days  per  year  in seeking to satisfy the compulsory education require-
    53  ments of the education law or who are seeking a degree, certificate,  or
    54  diploma, through a property owner which holds a certificate of registra-
    55  tion  issued  by  the board of regents or holds a charter granted by the
    56  New York state education department; or (4) is used actively and  exclu-

        S. 1953                             4

     1  sively  at least sixty days per year by persons under the age of twenty-
     2  one who are learning skills  related  to  nature,  the  outdoors  and/or
     3  personal and civic responsibilities, provided, however, that the proper-
     4  ty may also be used for community meetings or other exempt purposes when
     5  no  more  than the actual expenses of utilizing the facility are charged
     6  to the organization or individual; or (5) is used for the  carrying  out
     7  of educational purposes, including property necessary for transportation
     8  facilities,  athletic  facilities, parking facilities, or administrative
     9  offices if owned by an organization which qualifies as exempt for educa-
    10  tional purposes under section four hundred twenty-a of this title.
    11    (vii) Recreational. Real property owned by an  organization  which  is
    12  tax  exempt  under  the federal internal revenue code and which provides
    13  recreational opportunity for  persons  regardless  of  ability  to  pay.
    14  Recreational  opportunities  may  be  either indoors or outdoors and may
    15  include overnight opportunities primarily for persons under the  age  of
    16  twenty-one;
    17    (viii)  Medical purposes. Real property owned by an organization which
    18  is tax exempt under the federal internal revenue code and which is not a
    19  hospital as defined by section four hundred twenty-a of this title,  but
    20  which  qualifies as a hospital as defined in article twenty-eight of the
    21  public health law;
    22    (ix) Home care services. Real property owned by an organization  which
    23  is tax exempt under the federal internal revenue code and is a home care
    24  services  agency  as  defined in article thirty-six of the public health
    25  law;
    26    (x) Residential health care facility. Real property owned by an organ-
    27  ization which is tax exempt as a residential  health  care  facility  as
    28  defined in article twenty-eight of the public health law;
    29    (xi) Other medical purposes. Real property which is owned by an organ-
    30  ization  which is tax exempt under the federal internal revenue code and
    31  is used to provide medical services to  persons  with  limited  economic
    32  means;  provided, however, that notwithstanding the preceding portion of
    33  this subparagraph, a property shall continue to be exempt from  taxation
    34  pursuant  to section four hundred twenty-a of this title when such prop-
    35  erty is owned by a tax exempt  entity  and  is  a  hospice  facility  as
    36  defined  in article forty of the public health law as well as a hospital
    37  facility or institution engaged principally in providing services by  or
    38  under  the  supervision of a physician for the prevention, diagnosis, or
    39  treatment of human disease, pain, injury, deformity or  physical  condi-
    40  tion and which is certified or licensed pursuant to article twenty-eight
    41  of  the  public  health  law, and which on an ongoing and constant basis
    42  provides or offers overnight accommodations to those  in  need  of  such
    43  medical  services.  It shall also include facilities owned by a hospital
    44  facility or corporation related thereto  which  provides  medical  care,
    45  even  if  not on a constant basis. It shall also include related parking
    46  facilities which are owned by the hospital facility or hospice  facility
    47  or  a  corporation  related  thereto  which  is exempt from taxation and
    48  generally used on an ongoing basis primarily  by  hospital  facility  or
    49  hospice facility employees, patients, and visitors. It shall not include
    50  living accommodation for hospital personnel or their families;
    51    (xii) Interdenominational centers. (1) Real property owned by a corpo-
    52  ration organized for the purposes of establishing an interdenominational
    53  center to assist in the work of, and to promote cooperation among, vari-
    54  ous  religious  denominations,  and  to  acquire  or erect a building or
    55  buildings for such center, and to lease a portion or portions for use by
    56  religious, educational, missionary and charitable corporations or  asso-

        S. 1953                             5

     1  ciations;  or  real  property  leased to corporations organized for such
     2  purposes by a corporation organized for purposes which are exempt  under
     3  this section, or section four hundred twenty-a, four hundred twenty-two,
     4  four  hundred twenty-four, four hundred twenty-six or four hundred twen-
     5  ty-eight of this title, shall be exempt from taxation  and  exempt  from
     6  special ad valorem levies and special assessments to the extent provided
     7  in  section  four hundred ninety of this article, to the same extent and
     8  subject to the same conditions and exceptions as property  of  a  corpo-
     9  ration  organized  exclusively for religious, educational, missionary or
    10  charitable purposes.
    11    (2) In addition to any other rental fees charged for  such  use,  with
    12  the consent of each corporation or association leasing a portion of such
    13  real property, the interdenominational center may require each lessee to
    14  make  annual  payments into a capital improvement fund to be used exclu-
    15  sively for capital improvements, in accordance with a  capital  improve-
    16  ment plan adopted or updated annually by the interdenominational center.
    17  For  purposes of this subparagraph, "capital improvement" shall mean any
    18  addition to, replacement of, or remodeling  of  physical  plant,  struc-
    19  tures,  or  equipment  now  or hereafter owned by an interdenominational
    20  center, which is used or is to be used in connection with the  operation
    21  of  the interdenominational center, and which shall include improvements
    22  to land, but not land itself;
    23    (xiii) Primarily charitable purposes. An activity  conducted  on  real
    24  property  owned by an organization which is tax exempt under the federal
    25  internal revenue code, and which activity actually and primarily allevi-
    26  ates the condition of poor, or physically or mentally disabled  persons;
    27  provided,  however,  that  notwithstanding the preceding portion of this
    28  subparagraph, a property shall  continue  to  be  exempt  from  taxation
    29  pursuant  to section four hundred twenty-a of this title when such prop-
    30  erty is owned by a tax exempt entity and either (1)  undertakes  signif-
    31  icant  blood donation initiatives as well as other health related initi-
    32  atives, including, but not limited to the teaching of classes, and  also
    33  responds  to disasters; or (2) which actively and exclusively alleviates
    34  the condition of the poor or physically  or  mentally  disabled  humans,
    35  provided,  however,  that the intended beneficiaries shall not be speci-
    36  fied individuals and the services provided by an organization claiming a
    37  charitable exemption under section four hundred twenty-a of  this  title
    38  shall  be  open to the public based on economic or physical criteria and
    39  such organization shall actively use  each  acre  exempted  pursuant  to
    40  section  four hundred twenty-a of this title at least one hundred twenty
    41  days per year for such purposes in order to maintain an  exemption  from
    42  property  taxation  pursuant  to  this  subparagraph;  further, provided
    43  however, that no person shall be determined to be poor or able to accept
    44  charitable services because such person or his or her  family  gives  as
    45  much  or more of their income to the charitable entity or another entity
    46  which is tax exempt pursuant to the internal revenue code or exempt from
    47  real property taxation under section four hundred twenty-a of this title
    48  as would be required to make a determination that such a person  or  his
    49  or her spouse or child is poor; and
    50    (xiv)  Other  moral  or  mental improvement. Real property owned by an
    51  organization which is tax exempt under the federal internal revenue code
    52  and which is dedicated, in a manner other than as provided in this para-
    53  graph, to the moral or mental improvement of men, women, or children.
    54    § 4. Section 430 of the real property tax law is REPEALED.

        S. 1953                             6

     1    § 5. Subdivision 2 of section 420-a of the real property tax  law,  as
     2  amended  by  section  17 of part A of chapter 68 of the laws of 2013, is
     3  amended to read as follows:
     4    2.  If any portion of such real property is not so used exclusively to
     5  carry out thereupon one or more of such purposes but is leased or other-
     6  wise used for other purposes, such portion shall be subject to  taxation
     7  and  the remaining portion only shall be exempt; provided, however, that
     8  such real property shall be fully exempt from taxation although it or  a
     9  portion  thereof  is  used (a) for purposes which are exempt pursuant to
    10  this section or [sections] section four hundred twenty-b,  four  hundred
    11  twenty-two,  four  hundred  twenty-four,  four  hundred twenty-six, four
    12  hundred twenty-eight[, four hundred thirty] or  four  hundred  fifty  of
    13  this  [chapter]  title  by  another corporation which owns real property
    14  exempt from taxation pursuant to such sections or whose real property if
    15  it owned any would be exempt from taxation pursuant  to  such  sections,
    16  (b)  for  purposes which are exempt pursuant to section four hundred six
    17  or section four hundred eight of this [chapter] article by a corporation
    18  which owns real property exempt from taxation pursuant to  such  section
    19  or  if  it  owned  any  would  be  exempt from taxation pursuant to such
    20  section, (c) for purposes which are  exempt  pursuant  to  section  four
    21  hundred  sixteen of this [chapter] article by an organization which owns
    22  real property exempt from taxation pursuant to  such  section  or  whose
    23  real  property if it owned any would be exempt from taxation pursuant to
    24  such section, (d) for purposes relating to civil defense pursuant to the
    25  New York state defense emergency  act,  including  but  not  limited  to
    26  activities  in  preparation  for  anticipated  attack, during attack, or
    27  following attack or false warning thereof, or in connection  with  drill
    28  or  test  ordered  or  directed by civil defense authorities, or (e) for
    29  purposes of a tax-free NY area that has been approved pursuant to  arti-
    30  cle  twenty-one  of  the economic development law, subject to the condi-
    31  tions that the real property must have been owned by the corporation  or
    32  association  organized  exclusively  for educational purposes and exempt
    33  pursuant to this section on June first, two thousand thirteen, and  that
    34  the exemption shall apply only to the portion of such real property that
    35  is  used  for  purposes of the START-UP NY program; and provided further
    36  that such real property shall be exempt from taxation only so long as it
    37  or a portion thereof, as the case may be,  is  devoted  to  such  exempt
    38  purposes  and  so long as any moneys paid for such use do not exceed the
    39  amount of the carrying, maintenance  and  depreciation  charges  of  the
    40  property or portion thereof, as the case may be.
    41    §  6.  Subdivision 2 of section 420-b of the real property tax law, as
    42  amended by chapter 534 of the laws  of  2003,  is  amended  to  read  as
    43  follows:
    44    2.  If any portion of such real property is not so used exclusively to
    45  carry out thereupon one or more of the purposes  listed  in  subdivision
    46  one  of  this section, but is (a) leased or (b) otherwise used for other
    47  purposes, such portion shall be subject to taxation  and  the  remaining
    48  portion only shall be exempt; provided, however, that such real property
    49  shall  be fully exempt from taxation although it or a portion thereof is
    50  used (a) for purposes which are  exempt  pursuant  to  this  section  or
    51  [sections]  section four hundred twenty-a, four hundred twenty-two, four
    52  hundred twenty-four,  four  hundred  twenty-six,  four  hundred  twenty-
    53  eight[,  four  hundred  thirty]  or four hundred fifty of this [article]
    54  title by another corporation which owns real property exempt from  taxa-
    55  tion  pursuant  to  such sections or whose real property if it owned any
    56  would be exempt  from  taxation  pursuant  to  such  sections,  (b)  for

        S. 1953                             7

     1  purposes  which  are  exempt  pursuant  to  section  four hundred six or
     2  section four hundred eight of this [chapter] article  by  a  corporation
     3  which  owns real property exempt from taxation pursuant to such section,
     4  (c)  for  purposes  which  are  exempt  pursuant to section four hundred
     5  sixteen of this [chapter] article by an  organization  which  owns  real
     6  property  exempt  from  taxation  pursuant to such section or whose real
     7  property if it owned any would be exempt from taxation pursuant to  such
     8  section  or  (d)  for purposes relating to civil defense pursuant to the
     9  New York state defense emergency  act,  including  but  not  limited  to
    10  activities  in  preparation  for  anticipated  attack, during attack, or
    11  following attack or false warning thereof, or in connection  with  drill
    12  or  test  ordered or directed by civil defense authorities; and provided
    13  further that such real property shall be exempt from  taxation  only  so
    14  long  as it or a portion thereof, as the case may be, is devoted to such
    15  exempt purposes and so long as any moneys  paid  for  such  use  do  not
    16  exceed  the  amount of carrying, maintenance and depreciation charges of
    17  the property or portion thereof, as the case may be.
    18    § 7. Subdivision 2 of section 432 of the real  property  tax  law,  as
    19  amended  by  chapter  620  of  the  laws  of 1982, is amended to read as
    20  follows:
    21    2.  Such real property shall be fully exempt  although  (a)  it  or  a
    22  portion  thereof  is  leased  or  otherwise used by another corporation,
    23  organized for purposes which are exempt pursuant to section four hundred
    24  twenty-a, four hundred twenty-b, four hundred twenty-two,  four  hundred
    25  twenty-four, four hundred twenty-six[,] or four hundred twenty-eight [or
    26  four  hundred thirty] of this [article] title and for one or more of the
    27  purposes for which the owner corporation is organized, as long  as  such
    28  real  property  or portion thereof as the case may be is devoted to such
    29  uses and as long as any moneys paid for  such  use  do  not  exceed  the
    30  amount of carrying, maintenance and depreciation charges of the property
    31  or  portion  thereof  as  the  case may be or (b) the auditorium located
    32  thereon is leased or otherwise used for public performances,  theatrical
    33  presentations,  opera,  ballet, concerts, lectures, meetings, graduation
    34  exercises and  educational  non-commercial  uses  for  the  purposes  of
    35  income,  if  such  income  is  necessary for and actually applied to the
    36  maintenance and support of such owner corporation and such is  not  used
    37  for the acquisition of additional real property in this state.
    38    § 8. Section 490 of the real property tax law, as amended by section 2
    39  of  part  AA  of  chapter  59 of the laws of 2019, is amended to read as
    40  follows:
    41    § 490. Exemption from special ad valorem levies  and  special  assess-
    42  ments.    Real property exempt from taxation pursuant to subdivision two
    43  of section four hundred, subdivision one of section four  hundred  four,
    44  subdivision  one  of  section  four  hundred  six, sections four hundred
    45  eight, four hundred ten, four hundred ten-a, four  hundred  ten-b,  four
    46  hundred  eighteen,  four  hundred  twenty-a, four hundred twenty-b, four
    47  hundred twenty-two, four hundred twenty-six, four hundred  twenty-seven,
    48  four  hundred  twenty-eight, [four hundred thirty,] four hundred thirty-
    49  two, four hundred thirty-four, four  hundred  thirty-six,  four  hundred
    50  thirty-eight,  four  hundred fifty, four hundred fifty-two, four hundred
    51  fifty-four,  four  hundred  fifty-six,  four  hundred  sixty-four,  four
    52  hundred seventy-two, four hundred seventy-four, four hundred eighty-five
    53  and  subdivision ten of section four hundred eighty-seven of this [chap-
    54  ter] article shall also be exempt from special  ad  valorem  levies  and
    55  special  assessments  against  real  property located outside cities and
    56  villages for a special improvement or  service  or  a  special  district

        S. 1953                             8

     1  improvement or service and special ad valorem levies and special assess-
     2  ments  imposed  by a county improvement district or district corporation
     3  except (1) those levied to pay for the  costs,  including  interest  and
     4  incidental  and  preliminary  costs,  of  the acquisition, installation,
     5  construction, reconstruction and enlargement  of  or  additions  to  the
     6  following   improvements,  including  original  equipment,  furnishings,
     7  machinery or apparatus, and the replacements thereof: water  supply  and
     8  distribution systems; sewer systems (either sanitary or surface drainage
     9  or  both, including purification, treatment or disposal plants or build-
    10  ings); waterways and drainage improvements; street,  highway,  road  and
    11  parkway  improvements  (including  sidewalks,  curbs, gutters, drainage,
    12  landscaping, grading or improving the right  of  way)  and  (2)  special
    13  assessments  payable in installments on an indebtedness including inter-
    14  est contracted prior to July first, nineteen hundred fifty-three, pursu-
    15  ant to section two hundred forty-two of the town law or pursuant to  any
    16  other comparable provision of law.
    17    §  9.  Section 492 of the real property tax law, as amended by chapter
    18  620 of the laws of 1982, is amended to read as follows:
    19    § 492.   Ascertainment of amount  of  special  assessment  in  certain
    20  cases.  If a portion of a parcel of real property is subject to taxation
    21  pursuant  to  section four hundred twenty-a, four hundred twenty-b, four
    22  hundred twenty-four, four hundred  twenty-six,  [four  hundred  thirty,]
    23  four  hundred  thirty-six  or four hundred thirty-eight of this article,
    24  the amount of any special assessment to be levied on such portion  shall
    25  be  ascertained  by considering the benefit to the property to be in the
    26  same proportion as the assessed valuation of the taxable portion of  the
    27  property bears to the assessed valuation of the property.
    28    § 10. The opening paragraph of paragraph 2 of subdivision a of section
    29  25-309  of the administrative code of the city of New York is amended to
    30  read as follows:
    31    In any case where any application and request  for  a  certificate  of
    32  appropriateness  mentioned  in  paragraph one of this subdivision [a] is
    33  filed with the commission with respect to an improvement, the provisions
    34  of this section shall not apply  to  such  request  if  the  improvement
    35  parcel  which  includes  such  improvement has received, for three years
    36  next preceding the filing of such request,  and  at  the  time  of  such
    37  filing continues to receive, under any provision of law (other than this
    38  chapter  or section four hundred fifty-eight, four hundred sixty or four
    39  hundred seventy-nine of the real property tax law), exemption  in  whole
    40  or  in  part  from  real  property taxation; provided, however, that the
    41  provisions of this section shall nevertheless apply to such  request  if
    42  such exemption is and has been received pursuant to section four hundred
    43  twenty-a,  four  hundred  twenty-two,  four  hundred  twenty-four,  four
    44  hundred twenty-five, four hundred twenty-six, four hundred twenty-seven,
    45  four hundred twenty-eight, [four hundred thirty,] four  hundred  thirty-
    46  two,  four  hundred  thirty-four,  four hundred thirty-six, four hundred
    47  thirty-eight, four hundred forty, four hundred forty-two,  four  hundred
    48  forty-four,  four  hundred  fifty,  four hundred fifty-two, four hundred
    49  sixty-two, four  hundred  sixty-four,  four  hundred  sixty-eight,  four
    50  hundred  seventy,  four hundred seventy-two or four hundred seventy-four
    51  of the real property tax law and the applicant establishes to the satis-
    52  faction of the commission, in lieu of  the  requirements  set  forth  in
    53  paragraph one of this subdivision [a], that:
    54    § 11. This act shall take effect on the first of January next succeed-
    55  ing  the  date  on  which  it shall have become a law and shall apply to
    56  assessment rolls on and after such date.