Bill Text: NY A01343 | 2023-2024 | General Assembly | Introduced

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Bill Title: 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.

Spectrum: Bipartisan Bill

Status: (Introduced) 2024-01-03 - referred to real property taxation [A01343 Detail]

Download: New_York-2023-A01343-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1343

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 17, 2023
                                       ___________

        Introduced by M. of A. GUNTHER, SMULLEN -- 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 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.
                                                                   LBD04195-01-3