New York A 3853: Relates to individuals who are appointed and accept to be on the committee to receive notices to submit a certificate of acceptance

Bill Text

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A03853 Summary:

BILL NOA03853 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORWilliams

&nbsp

COSPNSROtis, Chang, DeStefano, McDonough, Brabenec, Novakhov

&nbsp

MLTSPNSR

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Amd §§420-a & 420-b, RPT L

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Relates to property tax exemptions for nonprofit organizations; allows for nonprofit organizations to file an application for an exemption with the assessor no later than the taxable status date applicable to the following year's assessment roll where such nonprofit organization has purchased property after the taxable status date but prior to the levy of taxes.

Go to top A03853 Actions:

BILL NOA03853 

&nbsp

01/30/2025referred to real property taxation

01/07/2026referred to real property taxation

02/25/2026reported referred to ways and means

Go to topA03853 Committee&nbspVotes:

Committee:REAL PROPERTY TAXATION Chair:Williams 
DATE:02/25/2026AYE/NAY:9/0 Action: Favorable refer to committee Ways and Means WilliamsAyeBaileyAye

EichensteinAyeMillerAye

AlvarezExcusedTagueAye

BurroughsAye

O'PharrowAye

RomeroAye

MorenoAye

Go to topA03853 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA03853 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3853

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 30, 2025
 ___________

 Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
 tee on Real Property Taxation

 AN ACT to amend the real property tax law, in relation to property tax
 exemptions for nonprofit organizations

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Subdivision 16 of section 420-a of the real property tax
 2 law, as added by chapter 358 of the laws of 2018, is amended to read as
 3 follows:
 4 16. (a) (i) For the purposes of this subdivision, "municipal corpo-
 5 ration" shall mean a county, city, town, village or school district
 6 [which, after public hearing, adopts a local law, ordinance or resol-
 7 ution, providing that this subdivision shall be applicable to nonprofit
 8 organizations within its jurisdiction. Such local law, ordinance or
 9 resolution shall apply to property transfers occurring on or after the
 10 effective date of such local law, ordinance or resolution. A copy of
 11 such local law, ordinance or resolution shall be filed with the commis-
 12 sioner].
 13 (ii) Where a nonprofit organization that meets the requirements for an
 14 exemption pursuant to this section, purchases property after the levy of
 15 taxes but prior to the taxable status date applicable to the following
 16 year's assessment roll, such nonprofit organization may[, if permitted
 17 by a local law, ordinance or resolution of the municipal corporation in
 18 which the nonprofit organization is located,] file an application for
 19 exemption with the assessor no later than the [time specified in such
 20 local law, ordinance or resolution] taxable status date applicable to
 21 the assessment roll three years subsequent to the purchase of such prop-
 22 erty. The assessor shall make a determination of whether the parcel
 23 would have qualified for exempt status on the [tax] assessment roll on
 24 which the taxes were levied, had title to the parcel been in the name of
 25 the applicant on the taxable status date applicable to the [tax] assess-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07293-01-5

 A. 3853 2

 1 ment roll. The application shall be on a form prescribed by the commis-
 2 sioner. The assessor, no later than thirty days after receipt of such
 3 application, shall notify both the applicant and the board of assessment
 4 review, by first class mail, of the exempt amount, if any, and the right
 5 of the owner to a review of the exempt amount upon the filing of a writ-
 6 ten complaint. Such complaint shall be on a form prescribed by the
 7 commissioner and shall be filed with the board of assessment review
 8 within twenty days of the mailing of such notice. If no complaint is
 9 received, the board of assessment review shall so notify the assessor
 10 and the exempt amount determined by the assessor shall be final. If the
 11 applicant files a complaint, the board of assessment rev