Bill Text: NY S01954 | 2021-2022 | General Assembly | Introduced

Bill Title: Requires the burden of annually establishing that the requirements of the mandatory class non-profit real property tax exemptions have been satisfied to fall upon the owner of the property and must be proven by clear and convincing evidence.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2021-01-16 - REFERRED TO LOCAL GOVERNMENT [S01954 Detail]

Download: New_York-2021-S01954-Introduced.html

                STATE OF NEW YORK


                               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, in relation to the  exemption
          from taxation for non-profit organizations

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

     1    Section 1.  Section 420-a of the real property tax law is  amended  by
     2  adding a new subdivision 17 to read as follows:
     3    17.  In  all  instances,  the burden of annually establishing that the
     4  requirements of this section have been satisfied shall be upon the owner
     5  of the property and must be proven by clear and convincing evidence. The
     6  department shall develop, in consultation with not-for-profit  organiza-
     7  tions  and  assessors,  guidance  documents  to  be used by assessors in
     8  determining whether the standard of proof established by  this  subdivi-
     9  sion has been met.
    10    §  2. This act shall take effect on the first of January next succeed-
    11  ing the date on which it shall have become a  law  and  shall  apply  to
    12  assessment rolls prepared on the basis of taxable status dates occurring
    13  on or after such date.

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