New York State Assembly

Bill No.:  

 
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S01954 Summary:

BILL NO	S01954
SAME AS	SAME AS A00145
SPONSOR	AKSHAR
COSPNSR	ORTT
MLTSPNSR
Amd 420-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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S01954 Actions:

BILL NO	S01954
01/16/2021	REFERRED TO LOCAL GOVERNMENT
01/05/2022	REFERRED TO LOCAL GOVERNMENT

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S01954 Committee Votes:

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S01954 Floor Votes:

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S01954 Text:

 
                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

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