What's happening
This bill amends the law to deny property tax exemptions to nonprofits if their property use violates local zoning laws.
Why it matters
Links property tax exemption to compliance with zoning laws. Nonprofits could lose their property tax-exempt status if they use their property in ways that violate local zoning laws, adding a new layer of regulatory compliance.
Increases local government leverage. This change gives municipalities more power to enforce zoning rules by threatening the loss of a valuable tax exemption, potentially making it harder for nonprofits to challenge or ignore local land use restrictions.
Could financially impact nonprofit organizations. Nonprofits operating in areas where zoning rules are unclear, contested, or inconsistently enforced could face unexpected tax bills, which may strain their budgets or force changes in their operations.
May shift the balance in neighborhood disputes. The amendment could be used by local residents or officials as a tool to oppose nonprofit projects or activities they find undesirable, particularly in cases where zoning compliance is in question.
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Who cares
Headline styles
End Tax Breaks for Violators
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to real property taxation
- Referred to real property taxation
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.
End Tax Breaks for Violators
In Senate Committee · Local Government · Sponsor David Carlucci
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1976
2019-2020 Regular Sessions
IN ASSEMBLY
January 18, 2019
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 Assembly, do enact as follows:
Section 1. Paragraph (b) of subdivision 1 of section 420-a of the real property tax law, as amended by chapter 919 of the laws of 1981, is amended to read as follows:
(b) Real property such as specified in paragraph (a) of this subdivision shall not be exempt if any officer, member or employee of the owning corporation or association shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof, except reasonable compensation for services in effecting one or more of such purposes, or as proper beneficiaries of its strictly charitable purposes; or if the organization thereof for any such avowed purposes be a guise or pretense for directly or indirectly making any other pecuniary profit for such corporation or association or for any of its members or employees; or if it be not in good faith organized or conducted exclusively for one or more of such purposes; or if such purpose in which the real property is being used is in violation of applicable local zoning laws.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06286-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.