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A. 1826 Summary:

BILL NO    A01826 

SAME AS    SAME AS S01372

SPONSOR    Gunther (MS)

COSPNSR    Galef, Montesano, Clark

MLTSPNSR   Rivera

Amd S420-a, RPT L

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.
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A. 1826 Text:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         1826

                              2015-2016 Regular Sessions

                                 I N  A S S E M B L Y

                                   January 13, 2015
                                      ___________

       Introduced  by  M. of A. GUNTHER, GALEF, MONTESANO -- Multi-Sponsored by
         -- M. of A. RIVERA -- read once and referred to the Committee on  Real
         Property Taxation

       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 15 to read as follows:
    3    15. 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    S 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.
                                                                  LBD01012-01-5
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