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NY A01343
Bill
Status
1/17/2023
Primary Sponsor
Aileen Gunther
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AI Summary
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Amends Section 420-a of the real property tax law to establish that property owners seeking non-profit tax exemptions must annually prove they meet exemption requirements by clear and convincing evidence.
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Shifts the burden of proof to the property owner rather than requiring assessors to demonstrate ineligibility for the exemption.
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Directs the department to develop guidance documents in consultation with not-for-profit organizations and assessors to help assessors determine whether the proof standard has been met.
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Takes effect January 1 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 real property taxation
1/3/2024