S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          417
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced by M. of A. GUNTHER, GALEF, CALHOUN -- 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.
                                                                  LBD01897-01-1