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Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Relates to the discretion of localities in granting exemptions for certain organizations; repealer
In Assembly Committee · Real Property Taxation · Sponsor Aileen Gunther
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the real property tax law and the administrative code of the city of New York, in relation to the discretion of localities in granting exemptions for certain organizations and to repeal certain provisions of the real property tax law relating thereto
Purpose or general idea of bill
To remove the unfunded mandate of required real property tax exemptions for organizations which do not serve a critical human need or who perform their functions in a manner which is not clearly exempt under the State Constitution.
Summary of specific provisions
Defines the phrase "moral or mental improvement of men, women, or children" and makes the land owned by organizations dedicated to such cause tax exempt unless a local law is passed subjecting the same to real property taxation. That phrase is broken down into sub-categories giving localities the ability to tax the various causes based on local priorities.
Effects of present law which this bill would alter
Currently, property owned for the advancement of the "moral or mental improvement of men, women, and children" is exempt from real property taxes. However, that term is not defined in statute. This legislation seeks to give (a) a clear definition of the many types of entities that could reasonably meet that definition and (b) the flexibility to localities as to which types of these groups they wish to exempt from the obligation of paying property taxes.
Justification
The Courts have had to define who qualifies for tax exemption under the "moral improvement of men, women and children" clause without Legislative direction. The Legislature should make the laws not leave it to the Court to interpret wide open clauses.
Legislative history
Previous versions of this bill have been approved by the Senate Local government committee, however the Assembly has not considered the bill.
Fiscal implications
None to the State.
Effective date
January 1 after it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.