Bill Text: NY S00879 | 2013-2014 | General Assembly | Introduced

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Bill Title: Relates to the exemption from taxation for non-profit organizations.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2014-01-08 - REFERRED TO LOCAL GOVERNMENT [S00879 Detail]

Download: New_York-2013-S00879-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          879
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 9, 2013
                                      ___________
       Introduced  by  Sens.  BONACIC, LARKIN, LITTLE -- 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  and  to  repeal  certain
         provisions of such law relating thereto
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1.  Subdivision 3 of section 420-a of the  real  property  tax
    2  law is REPEALED and a new subdivision 3 is added to read as follows:
    3    3.  (A)  SUCH REAL PROPERTY WHICH IS NOT ACTUALLY AND EXCLUSIVELY USED
    4  FOR EXEMPT PURPOSES SHALL, IF OWNED BY  AN  ORGANIZATION  EXEMPTED  FROM
    5  TAXATION  PURSUANT TO THE INTERNAL REVENUE CODE, BE EXEMPT THOUGH NOT IN
    6  ACTUAL USE THEREFOR BY REASON OF THE ABSENCE OF  SUITABLE  BUILDINGS  OR
    7  IMPROVEMENTS  THEREON  IF THE CONSTRUCTION OF SUCH BUILDINGS OR IMPROVE-
    8  MENTS IS IN PROGRESS OR IS IN GOOD FAITH CONTEMPLATED BY SUCH  ORGANIZA-
    9  TION.  AS  USED  IN THIS SUBDIVISION, "IN GOOD FAITH CONTEMPLATED" MEANS
   10  DEFINITE PLANS FOR  UTILIZING  AND  ADAPTING  THE  PROPERTY  FOR  EXEMPT
   11  PURPOSES  WITHIN  FIVE YEARS AND THE FULL EXECUTION OF SUCH PLANS WITHIN
   12  SEVEN YEARS. THE PLANS MUST BE PROVEN BY CLEAR AND  CONVINCING  EVIDENCE
   13  AND  MUST BE IN WRITTEN FORM. THE DEPARTMENT SHALL DEVELOP GUIDELINES TO
   14  BE UTILIZED BY PROPERTY OWNERS AND ASSESSORS TO DETERMINE  WHETHER  SUCH
   15  EVIDENCE EXISTS IN ADEQUATE FORM.
   16    (B)  IF NO PART OF THE PHYSICAL IMPROVEMENTS TO THE LAND ARE COMMENCED
   17  WITHIN FIVE YEARS AND COMPLETED WITHIN SEVEN YEARS OF  TAKING  TITLE  TO
   18  THE  PROPERTY, OR IF THE ORGANIZATION DOES NOT MEET THE STANDARDS OTHER-
   19  WISE SET FORTH IN THIS SUBDIVISION, THE PROPERTY OWNER WHO RECEIVED  THE
   20  BENEFIT  OF  THE  EXEMPTION SHALL PAY ALL PROPERTY TAXES THAT WOULD HAVE
   21  BEEN OWED; PROVIDED, HOWEVER, THAT FAILURE TO PAY DOES  NOT  CREATE  ANY
   22  RIGHT  BY  ANY  GOVERNMENTAL UNIT TO COMMENCE A PROCEEDING TO EFFECTUATE
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02666-01-3
       S. 879                              2
    1  THE TAKING OF THE PROPERTY BUT DOES CREATE A CAUSE OF ACTION IN CONTRACT
    2  BY ANY GOVERNMENTAL UNIT NEGATIVELY AFFECTED.
    3    S  2. This act shall take effect on the first of January next succeed-
    4  ing the date on which it shall have become a  law  and  shall  apply  to
    5  assessment rolls prepared on the basis of taxable status dates occurring
    6  on  or  after  such date and shall apply to property irrespective of the
    7  date of the transfer of title.