Bill Text: NY A07975 | 2021-2022 | General Assembly | Introduced

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Bill Title: Provides for the appeal and review of certain real property tax exemption applications filed by a non-profit organization for exemption from real property taxes pursuant to sections 420-a or 420-b of the real property tax law for the 2020 assessment roll and the 2021 assessment roll.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2021-08-02 - signed chap.336 [A07975 Detail]

Download: New_York-2021-A07975-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7975

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                      June 4, 2021
                                       ___________

        Introduced  by M. of A. RAMOS -- read once and referred to the Committee
          on Real Property Taxation

        AN ACT providing for the appeal and review of certain real property  tax
          exemption applications

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Notwithstanding any other provision of  law,  in  a  county
     2  having  a population not less than 1,492,000 and not more than 1,494,000
     3  based upon and recorded by the 2010 federal census, where  a  non-profit
     4  organization  has submitted a timely application for exemption from real
     5  property taxes pursuant to sections 420-a or 420-b of the real  property
     6  tax  law  for the 2020 assessment roll and the 2021 assessment roll, and
     7  such application was denied, and  such  organization  did  not  file  an
     8  initial  complaint  with the assessor or the board of assessment review,
     9  such organization is authorized to file a complaint with  the  board  of
    10  assessment  review within thirty days of the effective date of this act.
    11  Such board  shall  reconvene  within  forty-five  days  of  receiving  a
    12  complaint  and  upon ten days written notice to the non-profit organiza-
    13  tion and assessor to hear the appeal and determine the matter, and shall
    14  mail written notice of its determination to the assessor and  non-profit
    15  organization.  The  provisions of article 5 of the real property tax law
    16  shall govern the review process  to  the  extent  practicable.  For  the
    17  purposes  of  this  act, an applicant may commence within thirty days of
    18  service of a written determination of the  appeal,  a  proceeding  under
    19  title  1  of  article 7 of the real property tax law, or, if applicable,
    20  under title 1-A of article 7 of the real property tax law.
    21    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11770-01-1