BILL NO S02545A
SAME AS SAME AS A00417-A
SPONSOR BONACIC
COSPNSR LARKIN
MLTSPNSR
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.
BILL NO S02545A
01/25/2011 REFERRED TO LOCAL GOVERNMENT
01/04/2012 REFERRED TO LOCAL GOVERNMENT
05/08/2012 AMEND AND RECOMMIT TO LOCAL GOVERNMENT
05/08/2012 PRINT NUMBER 2545A
S T A T E O F N E W Y O R K
________________________________________________________________________
2545--A
2011-2012 Regular Sessions
I N S E N A T E
January 25, 2011
___________
Introduced by Sens. BONACIC, LARKIN -- read twice and ordered printed,
and when printed to be committed to the Committee on Local Government
-- recommitted to the Committee on Local Government in accordance with
Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
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.
LBD01897-02-2
