Bill Text: NY A01647 | 2017-2018 | General Assembly | Introduced
Bill Title: Grants a real property tax exemption, at the option of the local taxing authority, to nonprofit organizations that purchase real property after the particular municipality's levy of taxes or taxable status date if the organization files an application for exemption with the assessor.
Spectrum: Slight Partisan Bill (Democrat 9-5)
Status: (Passed) 2018-12-07 - signed chap.358 [A01647 Detail]
Download: New_York-2017-A01647-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 1647 2017-2018 Regular Sessions IN ASSEMBLY January 12, 2017 ___________ Introduced by M. of A. GALEF, TITONE, OTIS, McKEVITT, RAIA, PALUMBO -- Multi-Sponsored by -- M. of A. AUBRY, COOK, CROUCH, GOODELL, McDONALD, McDONOUGH, THIELE -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to granting a real property tax exemption to nonprofit organizations that purchase real property after the taxable status date The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 13 of section 420-a of the real property tax 2 law, as added by chapter 630 of the laws of 1997, is renumbered subdivi- 3 sion 15 and a new subdivision 16 is added to read as follows: 4 16. (a) (i) For the purposes of this subdivision, "municipal corpo- 5 ration" shall mean a county, city, town, village or school district 6 which, after public hearing, adopts a local law, ordinance or resol- 7 ution, providing that this subdivision shall be applicable to nonprofit 8 organizations within its jurisdiction. Such local law, ordinance or 9 resolution shall apply to property transfers occurring on or after the 10 effective date of such local law, ordinance or resolution. A copy of 11 such local law, ordinance or resolution shall be filed with the commis- 12 sioner. 13 (ii) Where a nonprofit organization that meets the requirements for an 14 exemption pursuant to this section, purchases property after the levy of 15 taxes, such nonprofit organization may, if permitted by a local law, 16 ordinance or resolution of the municipal corporation in which the 17 nonprofit organization is located, file an application for exemption 18 with the assessor no later than the time specified in such local law, 19 ordinance or resolution. The assessor shall make a determination of 20 whether the parcel would have qualified for exempt status on the tax 21 roll on which the taxes were levied, had title to the parcel been in the 22 name of the applicant on the taxable status date applicable to the tax EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02903-01-7A. 1647 2 1 roll. The application shall be on a form prescribed by the commissioner. 2 The assessor, no later than thirty days after receipt of such applica- 3 tion, shall notify both the applicant and the board of assessment 4 review, by first class mail, of the exempt amount, if any, and the right 5 of the owner to a review of the exempt amount upon the filing of a writ- 6 ten complaint. Such complaint shall be on a form prescribed by the 7 commissioner and shall be filed with the board of assessment review 8 within twenty days of the mailing of such notice. If no complaint is 9 received, the board of assessment review shall so notify the assessor 10 and the exempt amount determined by the assessor shall be final. If the 11 applicant files a complaint, the board of assessment review shall sched- 12 ule a time and place for a hearing with respect thereto no later than 13 thirty days after the mailing of the notice by the assessor. The board 14 of assessment review shall meet and determine the exempt amount, and 15 shall immediately notify the assessor and the applicant, by first class 16 mail, of its determination. The amount of exemption determined pursuant 17 to this paragraph shall be subject to review as provided in article 18 seven of this chapter. Such a proceeding shall be commenced within thir- 19 ty days of the mailing of the notice of the board of assessment review 20 to the new owner as provided in this paragraph. 21 (iii) Upon receipt of a determination of the exempt amount as provided 22 in subparagraph (ii) of this paragraph, the assessor shall determine the 23 pro rata exemption to be credited toward such property by multiplying 24 the tax rate or tax rates for each municipal corporation which levied 25 taxes, or for which taxes were levied, on the appropriate tax roll used 26 for the fiscal year or years during which the transfer occurred times 27 the exempt amount, as determined in subparagraph (ii) of this paragraph, 28 times the fraction of each fiscal year or years remaining subsequent to 29 the transfer of title. The assessor shall immediately transmit a state- 30 ment of the pro rata exemption credit due to each municipal corporation 31 which levied taxes or for which taxes were levied on the tax roll used 32 for the fiscal year or years during which the transfer occurred and to 33 the applicant. 34 (iv) Each municipal corporation which receives notice of pro rata 35 exemption credits pursuant to this subdivision shall include an appro- 36 priation in its budget for the next fiscal year equal to the aggregate 37 amount of such credits to be applied in that fiscal year. Where a 38 parcel, the owner of which is entitled to a pro rata exemption credit, 39 is subject to taxation in said next fiscal year, the receiver or collec- 40 tor shall apply the credit to reduce the amount of taxes owed for the 41 parcel in such fiscal year. Pro rata exemption credits in excess of the 42 amount of taxes, if any, owed for the parcel shall be paid by the treas- 43 urer of a municipal corporation which levies such taxes for or on behalf 44 of the municipal corporation to all owners of property entitled to such 45 credits within thirty days of the expiration of the warrant to collect 46 taxes in said next fiscal year. Notwithstanding the foregoing, where 47 the municipal corporation has been reimbursed by another municipal 48 corporation for the tax credit to be paid to the owner pursuant to this 49 subdivision, such credit shall be paid to such municipal corporation 50 instead of such owner. 51 (b) (i) Notwithstanding the provisions of this section, where a 52 nonprofit organization that meets the requirements for an exemption 53 pursuant to this section, purchases property after the taxable status 54 date but prior to the levy of taxes, such nonprofit organization may, if 55 permitted by a local law, ordinance or resolution of the municipal 56 corporation in which the nonprofit organization is located, file anA. 1647 3 1 application for an exemption with the assessor within thirty days of the 2 transfer of title to such nonprofit organization. The assessor shall 3 make a determination within thirty days after receipt of such applica- 4 tion of whether the applicant would qualify for an exemption pursuant to 5 this section on the assessment roll if title had been in the name of the 6 applicant on the taxable status date applicable to such assessment roll. 7 The application shall be made on a form prescribed by the commissioner. 8 (ii) If the assessor's determination is made prior to the filing of 9 the tentative assessment roll, the assessor shall enter the exempt 10 amount, if any, on the tentative assessment roll and, within ten days 11 after filing such roll, notify the applicant of the approval or denial 12 of such exemption, the exempt amount, if any, and the applicant's right 13 to review by the board of assessment review. 14 (iii) If the assessor's determination is made after the filing of the 15 tentative assessment roll, the assessor shall petition the board of 16 assessment review to correct the tentative or final assessment roll in 17 the manner provided in title three of article five of this chapter, with 18 respect to unlawful entries, in the case of wholly exempt parcels, and 19 with respect of clerical errors, in the case of partially exempt 20 parcels, if the assessor determines that an exemption should be granted 21 and, within ten days of petitioning the board of assessment review, 22 notify the applicant of the approval or denial of such exemption, the 23 amount of such exemption, if any, and the applicant's right to adminis- 24 trative or judicial review of such determination pursuant to article 25 five or seven of this chapter, respectively. 26 (c) If, for any reason, a determination to exempt property from taxa- 27 tion as provided in paragraph (b) of this subdivision is not entered on 28 the final assessment roll, the assessor shall petition the board of 29 assessment review to correct the final assessment roll. 30 (d) If, for any reason, the pro rata tax credit as provided in para- 31 graph (a) of this subdivision is not extended against the tax roll imme- 32 diately succeeding the fiscal year during which the transfer occurred, 33 the assessor shall immediately notify the municipal corporation which 34 levied the tax or for which the taxes were levied of the amount of pro 35 rata exemption credits for the year in which such transfer occurred. 36 Such municipal corporation shall proceed as provided in subparagraph 37 (iv) of paragraph (a) of this subdivision. 38 (e) If, for any reason, a determination to exempt property from taxa- 39 tion as provided in paragraph (b) of this subdivision is not entered on 40 the tax roll for the year immediately succeeding the fiscal year during 41 which the transfer occurred, the assessor shall determine the pro rata 42 tax exemption credit for such tax roll by multiplying the tax rate or 43 tax rates for each municipal corporation which levied taxes or for which 44 taxes were levied times the exempt amount and shall immediately notify 45 such municipal corporation or corporations of the pro rata exemption 46 credits for such tax roll. Such municipal corporation shall add such pro 47 rata exemption credits for such property to any outstanding pro rata 48 exemption amounts and proceed as provided in subparagraph (iv) of para- 49 graph (a) of this subdivision. 50 § 2. Section 420-b of the real property tax law is amended by adding 51 a new subdivision 8 to read as follows: 52 8. (a) (i) For the purposes of this subdivision, "municipal corpo- 53 ration" shall mean a county, city, town, village or school district 54 which, after public hearing, adopts a local law, ordinance or resol- 55 ution, providing that this subdivision shall be applicable to nonprofit 56 organizations within its jurisdiction. Such local law, ordinance orA. 1647 4 1 resolution shall apply to property transfers occurring on or after the 2 effective date of such local law, ordinance or resolution. A copy of 3 such local law, ordinance or resolution shall be filed with the commis- 4 sioner. 5 (ii) Where a nonprofit organization that meets the requirements for an 6 exemption pursuant to this section, purchases property after the levy of 7 taxes, such nonprofit organization may file, if permitted by a local 8 law, ordinance or resolution of the municipal corporation in which the 9 nonprofit organization is located, an application for exemption with the 10 assessor no later than the time specified in such local law, ordinance 11 or resolution. The assessor shall make a determination of whether the 12 parcel would have qualified for exempt status on the tax roll on which 13 the taxes were levied, had title to the parcel been in the name of the 14 applicant on the taxable status date applicable to the tax roll. The 15 application shall be on a form prescribed by the commissioner. The 16 assessor, no later than thirty days after receipt of such application, 17 shall notify both the applicant and the board of assessment review, by 18 first class mail, of the exempt amount, if any, and the right of the 19 owner to a review of the exempt amount upon the filing of a written 20 complaint. Such complaint shall be on a form prescribed by the commis- 21 sioner and shall be filed with the board of assessment review within 22 twenty days of the mailing of such notice. If no complaint is received, 23 the board of assessment review shall so notify the assessor and the 24 exempt amount determined by the assessor shall be final. If the appli- 25 cant files a complaint, the board of assessment review shall schedule a 26 time and place for a hearing with respect thereto no later than thirty 27 days after the mailing of the notice by the assessor. The board of 28 assessment review shall meet and determine the exempt amount, and shall 29 immediately notify the assessor and the applicant, by first class mail, 30 of its determination. The amount of exemption determined pursuant to 31 this paragraph shall be subject to review as provided in article seven 32 of this chapter. Such a proceeding shall be commenced within thirty days 33 of the mailing of the notice of the board of assessment review to the 34 new owner as provided in this paragraph. 35 (iii) Upon receipt of a determination of the exempt amount as provided 36 in subparagraph (ii) of this paragraph, the assessor shall determine the 37 pro rata exemption to be credited toward such property by multiplying 38 the tax rate or tax rates for each municipal corporation which levied 39 taxes, or for which taxes were levied, on the appropriate tax roll used 40 for the fiscal year or years during which the transfer occurred times 41 the exempt amount, as determined in subparagraph (ii) of this paragraph, 42 times the fraction of each fiscal year or years remaining subsequent to 43 the transfer of title. The assessor shall immediately transmit a state- 44 ment of the pro rata exemption credit due to each municipal corporation 45 which levied taxes or for which taxes were levied on the tax roll used 46 for the fiscal year or years during which the transfer occurred and to 47 the applicant. 48 (iv) Each municipal corporation which receives notice of pro rata 49 exemption credits pursuant to this subdivision shall include an appro- 50 priation in its budget for the next fiscal year equal to the aggregate 51 amount of such credits to be applied in that fiscal year. Where a 52 parcel, the owner of which is entitled to a pro rata exemption credit, 53 is subject to taxation in said next fiscal year, the receiver or collec- 54 tor shall apply the credit to reduce the amount of taxes owed for the 55 parcel in such fiscal year. Pro rata exemption credits in excess of the 56 amount of taxes, if any, owed for the parcel shall be paid by the treas-A. 1647 5 1 urer of a municipal corporation which levies such taxes for or on behalf 2 of the municipal corporation to all owners of property entitled to such 3 credits within thirty days of the expiration of the warrant to collect 4 taxes in said next fiscal year. Notwithstanding the foregoing, where 5 the municipal corporation has been reimbursed by another municipal 6 corporation for the tax credit to be paid to the owner pursuant to this 7 subdivision, such credit shall be paid to such municipal corporation 8 instead of such owner. 9 (b) (i) Notwithstanding the provisions of this section, where a 10 nonprofit organization that meets the requirements for an exemption 11 pursuant to this section, purchases property after the taxable status 12 date but prior to the levy of taxes, such nonprofit organization may, if 13 permitted by a local law, ordinance or resolution of the municipal 14 corporation in which the nonprofit organization is located, file an 15 application for an exemption with the assessor within thirty days of the 16 transfer of title to such nonprofit organization. The assessor shall 17 make a determination within thirty days after receipt of such applica- 18 tion of whether the applicant would qualify for an exemption pursuant to 19 this section on the assessment roll if title had been in the name of the 20 applicant on the taxable status date applicable to such assessment roll. 21 The application shall be made on a form prescribed by the commissioner. 22 (ii) If the assessor's determination is made prior to the filing of 23 the tentative assessment roll, the assessor shall enter the exempt 24 amount, if any, on the tentative assessment roll and, within ten days 25 after filing such roll, notify the applicant of the approval or denial 26 of such exemption, the exempt amount, if any, and the applicant's right 27 to review by the board of assessment review. 28 (iii) If the assessor's determination is made after the filing of the 29 tentative assessment roll, the assessor shall petition the board of 30 assessment review to correct the tentative or final assessment roll in 31 the manner provided in title three of article five of this chapter, with 32 respect to unlawful entries, in the case of wholly exempt parcels, and 33 with respect of clerical errors, in the case of partially exempt 34 parcels, if the assessor determines that an exemption should be granted 35 and, within ten days of petitioning the board of assessment review, 36 notify the applicant of the approval or denial of such exemption, the 37 amount of such exemption, if any, and the applicant's right to adminis- 38 trative or judicial review of such determination pursuant to article 39 five or seven of this chapter, respectively. 40 (c) If, for any reason, a determination to exempt property from taxa- 41 tion as provided in paragraph (b) of this subdivision is not entered on 42 the final assessment roll, the assessor shall petition the board of 43 assessment review to correct the final assessment roll. 44 (d) If, for any reason, the pro rata tax credit as provided in para- 45 graph (a) of this subdivision is not extended against the tax roll imme- 46 diately succeeding the fiscal year during which the transfer occurred, 47 the assessor shall immediately notify the municipal corporation which 48 levied the tax or for which the taxes were levied of the amount of pro 49 rata exemption credits for the year in which such transfer occurred. 50 Such municipal corporation shall proceed as provided in subparagraph 51 (iv) of paragraph (a) of this subdivision. 52 (e) If, for any reason, a determination to exempt property from taxa- 53 tion as provided in paragraph (b) of this subdivision is not entered on 54 the tax roll for the year immediately succeeding the fiscal year during 55 which the transfer occurred, the assessor shall determine the pro rata 56 tax exemption credit for such tax roll by multiplying the tax rate orA. 1647 6 1 tax rates for each municipal corporation which levied taxes or for which 2 taxes were levied times the exempt amount and shall immediately notify 3 such municipal corporation or corporations of the pro rata exemption 4 credits for such tax roll. Such municipal corporation shall add such pro 5 rata exemption credits for such property to any outstanding pro rata 6 exemption amounts and proceed as provided in subparagraph (iv) of para- 7 graph (a) of this subdivision. 8 § 3. This act shall take effect on the ninetieth day after it shall 9 have become a law.
