Assembly Bill A7221

2011-2012 Legislative Session

Provides nonprofit organizations real property exemption, at local option, for those promptly applying that purchase after municipality's taxable status date

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Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2011-A7221 (ACTIVE) - Details

See Senate Version of this Bill:
S1465
Current Committee:
Assembly Ways And Means
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§420-a & 420-b, RPT L
Versions Introduced in Other Legislative Sessions:
2013-2014: A6392, S2939
2015-2016: A6011, S605
2017-2018: A1647, S2273

2011-A7221 (ACTIVE) - Summary

Grants a real property tax exemption, at the option of the local taxing authority, to nonprofit organizations that purchase real property after the particular municipality's levy of taxes or taxable status date if the organization files an application for exemption with the assessor.

2011-A7221 (ACTIVE) - Bill Text download pdf

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

                                  7221

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                             April 19, 2011
                               ___________

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

AN ACT to amend the real property tax law, in  relation  to  granting  a
  real  property  tax exemption to nonprofit organizations that purchase
  real property after the taxable status date

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.   Subdivision 13 of section 420-a of the real property tax
law, as added by chapter 630 of the laws of 1997, is renumbered subdivi-
sion 15 and a new subdivision 16 is added to read as follows:
  16. (A) (I) FOR THE PURPOSES OF THIS  SUBDIVISION,  "MUNICIPAL  CORPO-
RATION"  SHALL  MEAN  A  COUNTY,  CITY, TOWN, VILLAGE OR SCHOOL DISTRICT
WHICH, AFTER PUBLIC HEARING, ADOPTS A LOCAL  LAW,  ORDINANCE  OR  RESOL-
UTION,  PROVIDING THAT THIS SUBDIVISION SHALL BE APPLICABLE TO NONPROFIT
ORGANIZATIONS WITHIN ITS JURISDICTION.  SUCH  LOCAL  LAW,  ORDINANCE  OR
RESOLUTION  SHALL  APPLY TO PROPERTY TRANSFERS OCCURRING ON OR AFTER THE
EFFECTIVE DATE OF SUCH LOCAL LAW, ORDINANCE OR  RESOLUTION.  A  COPY  OF
SUCH  LOCAL LAW, ORDINANCE OR RESOLUTION SHALL BE FILED WITH THE COMMIS-
SIONER.
  (II) WHERE A NONPROFIT ORGANIZATION THAT MEETS THE REQUIREMENTS FOR AN
EXEMPTION PURSUANT TO THIS SECTION, PURCHASES PROPERTY AFTER THE LEVY OF
TAXES, SUCH NONPROFIT ORGANIZATION MAY, IF PERMITTED  BY  A  LOCAL  LAW,
ORDINANCE  OR  RESOLUTION  OF  THE  MUNICIPAL  CORPORATION  IN WHICH THE
NONPROFIT ORGANIZATION IS LOCATED, FILE  AN  APPLICATION  FOR  EXEMPTION
WITH  THE  ASSESSOR  NO LATER THAN THE TIME SPECIFIED IN SUCH LOCAL LAW,
ORDINANCE OR RESOLUTION.   THE ASSESSOR SHALL MAKE  A  DETERMINATION  OF
WHETHER  THE  PARCEL  WOULD  HAVE QUALIFIED FOR EXEMPT STATUS ON THE TAX
ROLL ON WHICH THE TAXES WERE LEVIED, HAD TITLE TO THE PARCEL BEEN IN THE
NAME OF THE APPLICANT ON THE TAXABLE STATUS DATE APPLICABLE TO  THE  TAX
ROLL. THE APPLICATION SHALL BE ON A FORM PRESCRIBED BY THE COMMISSIONER.
THE  ASSESSOR,  NO LATER THAN THIRTY DAYS AFTER RECEIPT OF SUCH APPLICA-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05717-02-1
              

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