Bill Text: NY A00908 | 2009-2010 | General Assembly | Introduced

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Bill Title: An act to amend the real property tax law, in relation to the exemption from taxation for non-profit organizations

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2010-04-13 - reported referred to ways and means [A00908 Detail]

Download: New_York-2009-A00908-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          908
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 7, 2009
                                      ___________
       Introduced  by  M. of A. GUNTHER, GALEF -- 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  OFFICE OF REAL PROPERTY SERVICES SHALL  DEVELOP,  IN  CONSULTATION  WITH
    7  NOT-FOR-PROFIT  ORGANIZATIONS  AND  ASSESSORS,  GUIDANCE DOCUMENTS TO BE
    8  USED BY ASSESSORS IN DETERMINING WHETHER THE STANDARD  OF  PROOF  ESTAB-
    9  LISHED BY THIS SUBDIVISION 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.
                                                                  LBD02308-01-9