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A01826 Summary:

BILL NO    A01826 

SAME AS S01372

SPONSOR    Gunther

COSPNSR    Galef, Montesano, Clark


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
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A01826 Text:

                STATE OF NEW YORK
                               2015-2016 Regular Sessions
                   IN ASSEMBLY
                                    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    § 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.
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