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NY S08474

Bill

Official Source

Status

Introduced

8/20/2010

Primary Sponsor

John Bonacic

Click for details

Origin

Senate

2009-2010 General Assembly

AI Summary

  • Amends Section 420-a of the real property tax law to add new subdivision 15 establishing burden of proof requirements for non-profit property tax exemptions
  • Property owners seeking non-profit tax exemptions must annually prove they meet exemption requirements by clear and convincing evidence
  • Office of Real Property Services must develop guidance documents in consultation with not-for-profit organizations and assessors to help assessors determine if the proof standard has been met
  • Takes effect January 1 of the year following enactment and applies to assessment rolls prepared on or after that date

Legislative Description

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.

Last Action

REFERRED TO RULES

8/20/2010

Committee Referrals

Rules8/20/2010

Full Bill Text

No bill text available