Bill Text: NY S03311 | 2023-2024 | General Assembly | Introduced


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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO LOCAL GOVERNMENT [S03311 Detail]

Download: New_York-2023-S03311-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          3311

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 30, 2023
                                       ___________

        Introduced  by  Sen. SKOUFIS -- 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  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.
                                                                   LBD06873-01-3
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