S 2545
Version: Amended
Author: Bonacic
STATE OF NEW YORK
2545--A
2011-2012 Regular Sessions
IN SENATE
January 25, 2011
Introduced by Sens. BONACIC, LARKIN -read twice and ordered printed, and when
printed to be committed to the Committee on Local Government -recommitted to
the Committee on Local Government in accordance with Senate Rule 6, sec. 8
-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 Assembly, 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 organizations and assessors,
guidance documents to be used by assessors in determining whether the standard
of proof established by this subdivision has been met.
Section 2. This act shall take effect on the first of January next succeeding
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.