Loading chat...

NY A00145

Bill

Official Source

Status

Introduced

1/6/2021

Primary Sponsor

Aileen Gunther

Click for details

Origin

Assembly

2021-2022 General Assembly

AI Summary

  • Amends Real Property Tax Law Section 420-a by adding subdivision 17 to shift the burden of proof for non-profit property tax exemptions to property owners annually
  • Requires property owners to prove by clear and convincing evidence that exemption requirements are satisfied each year
  • Directs the Department to develop guidance documents in consultation with non-profit organizations and assessors to help assessors evaluate whether the burden of proof standard is met
  • Takes effect January 1st of the year following enactment and applies to assessment rolls based on taxable status dates occurring 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 real property taxation

1/5/2022

Committee Referrals

Real Property Taxation1/6/2021

Full Bill Text

No bill text available