STATE OF NEW YORK
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3965
2021-2022 Regular Sessions
IN SENATE
February 1, 2021
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Introduced by Sen. REICHLIN-MELNICK -- 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.
LBD06068-01-1
