A417A-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

A417A-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 417--A
 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 -- recommitted to the
 Committee on Real Property Taxation in accordance with  Assembly  Rule
 3,  sec. 2 -- committee discharged, bill amended, ordered reprinted as
 amended and recommitted to said committee
 

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
 DEPARTMENT SHALL DEVELOP, IN CONSULTATION WITH NOT-FOR-PROFIT  ORGANIZA
 TIONS  AND  ASSESSORS,  GUIDANCE  DOCUMENTS  TO  BE USED BY ASSESSORS IN
 DETERMINING WHETHER THE STANDARD OF PROOF ESTABLISHED BY  THIS  SUBDIVI
 SION 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.
 LBD01897-03-2

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