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 2-0)
Status: (Introduced - Dead) 2022-01-05 - REFERRED TO LOCAL GOVERNMENT [S01954 Detail]
Download: New_York-2021-S01954-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 1954 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. LBD02611-01-1