A02011 Summary:

BILL NOA02011
 
SAME ASSAME AS S03965
 
SPONSORZebrowski
 
COSPNSRPeoples-Stokes, Braunstein, Galef, Colton, Glick, Thiele
 
MLTSPNSR
 
Amd 420-a, RPT L
 
Prohibits tax exemptions for properties in violation of zoning laws.
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A02011 Actions:

BILL NOA02011
 
01/14/2021referred to real property taxation
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A02011 Committee Votes:

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A02011 Floor Votes:

There are no votes for this bill in this legislative session.
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A02011 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A2011
 
SPONSOR: Zebrowski
  TITLE OF BILL: An act to amend the real property tax law, in relation to nonprofit organizations mandatory class   PURPOSE OF THE BILL: The bill will prohibit properties which are in violation of a local government's zoning laws from receiving a property tax exemption.   SUMMARY OF PROVISIONS: Section one of the bill amends section 420-a of the real property tax law as it relates to prohibiting properties which are in violation of a local government's zoning laws from receiving a property tax exemption. Section two of the bill relates to the effective date.   JUSTIFICATION: There has been several court cases related to the issue of whether zoning violations should prohibit a property owner from receiving a property tax exemption. The most recent ruling, Community Humanitarian Assn, Inc v. Town of Ramapo, stated that a violation of the local zoning law should not result in the revocation or denial of a tax exemption. Since the law is not explicit on the issue, this bill will clarify that violation of applicable local zoning laws will be grounds to deny a property tax exemption. In order to receive a tax exemption benefit, a property should be in compliance with local zoning laws. The recent court decision narrowly focused on the use of the property and ignored the fact that the proper- ty was in clear violation of zoning law. This bill will remove confusion among the courts and provide assessors with the tools to ensure that property tax exemptions are appropriately given.   PRIOR LEGISLATIVE HISTORY: A1976 of 2019-20 A3927A of 2017-18   FISCAL IMPLICATIONS FOR STATE: None.   EFFECTIVE DATE: This act shall take effect immediately.
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A02011 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          2011
 
                               2021-2022 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 14, 2021
                                       ___________
 
        Introduced  by  M.  of  A. ZEBROWSKI, PEOPLES-STOKES, BRAUNSTEIN, GALEF,
          COLTON, GLICK, THIELE -- read once and referred to  the  Committee  on
          Real Property Taxation
 
        AN  ACT  to  amend  the  real property tax law, in relation to nonprofit
          organizations mandatory class

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section 1. Paragraph (b) of subdivision 1 of section 420-a of the real
     2  property  tax  law,  as  amended  by chapter 919 of the laws of 1981, is
     3  amended to read as follows:
     4    (b) Real property such as specified in paragraph (a) of this  subdivi-
     5  sion  shall  not  be  exempt  if  any officer, member or employee of the
     6  owning corporation or association shall receive or may be lawfully enti-
     7  tled to receive any pecuniary profit from the operations thereof, except
     8  reasonable compensation for services in effecting one or  more  of  such
     9  purposes,   or  as  proper  beneficiaries  of  its  strictly  charitable
    10  purposes; or if the organization thereof for any such avowed purposes be
    11  a guise or pretense for directly or indirectly making any other  pecuni-
    12  ary profit for such corporation or association or for any of its members
    13  or  employees;  or  if  it  be  not in good faith organized or conducted
    14  exclusively for one or more of such purposes;  or  if  such  purpose  in
    15  which  the  real  property  is  being used is in violation of applicable
    16  local zoning laws.
    17    § 2. This act shall take effect immediately.
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06068-01-1
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A02011 LFIN:

 NO LFIN
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A02011 Chamber Video/Transcript:

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