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.

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A417-2011 Actions

• May 8, 2012: print number 417a
• May 8, 2012: amend and recommit to real property taxation
• Jan 4, 2012: referred to real property taxation
• Jan 31, 2011: reported referred to ways and means
• Jan 5, 2011: referred to real property taxation

A417-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                     417

                         2011-2012 Regular Sessions

                            I N  ASSEMBLY

                                 (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:


    Section  1.   Section 420-a of the real property tax law is amended by
  adding a new subdivision 15 to read as follows:

    15. IN ALL INSTANCES, THE BURDEN OF  ANNUALLY  ESTABLISHING  THAT  THE
  REQUIREMENTS OF THIS SECTION HAVE BEEN SATISFIED SHALL BE UPON THE OWNER
  OF THE PROPERTY AND MUST BE PROVEN BY CLEAR AND CONVINCING EVIDENCE. THE
  OFFICE  OF  REAL  PROPERTY  SERVICES SHALL DEVELOP, IN CONSULTATION WITH
  NOT-FOR-PROFIT ORGANIZATIONS AND ASSESSORS,  GUIDANCE  DOCUMENTS  TO  BE
  USED  BY  ASSESSORS  IN DETERMINING WHETHER THE STANDARD OF PROOF ESTAB-
  LISHED BY THIS SUBDIVISION HAS BEEN MET.
    S 2. This act shall take effect on the first of January next  succeed-
  ing  the  date  on  which  it shall have become a law and shall apply to
  assessment rolls prepared on the basis of taxable status dates occurring
  on or after such date.




   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD01897-01-1