What's happening
This bill requires nonprofit property owners to annually prove tax exemption eligibility with clear and convincing evidence, and mandates new assessor guidance.
Why it matters
Raises the standard of proof. Nonprofits must provide "clear and convincing evidence" every year to keep their property tax exemption, making it significantly harder than the previous (often less stringent) requirements—potentially leading to increased administrative burdens for these organizations.
Annual reassessment may threaten stability. Because nonprofits must now prove eligibility each year, their tax-exempt status becomes less secure, affecting long-term planning, budgeting, and possibly even their ability to retain property.
Standardizes assessor practices statewide. By mandating new guidance documents developed with input from both assessors and nonprofits, the bill seeks to create more consistency and transparency in how exemptions are evaluated, potentially reducing arbitrary or uneven enforcement but increasing oversight.
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Who cares
Headline styles
Tighten Nonprofit Tax Exemptions
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
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.
Tighten Nonprofit Tax Exemptions
In Senate Committee · Local Government · Sponsor Fredrick J. Akshar II
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3655
2019-2020 Regular Sessions
IN ASSEMBLY
January 30, 2019
Introduced by M. of A. GUNTHER -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the exemption from taxation for non-profit organizations
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 420-a of the real property tax law is amended by adding a new subdivision 17 to read as follows:
17. In all instances, the burden of annually establishing that the requirements of this section have been satisfied shall be upon the owner of the property and must be proven by clear and convincing evidence. The department shall develop, in consultation with not-for-profit organizations and assessors, guidance documents to be used by assessors in determining whether the standard of proof established by this subdivision has been met.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become a law and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00480-02-9
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.