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New York Real Property Tax Law Section 420-b - Nonprofit Organizations; Permissive Class.Legal Research Home > New York Lawyer > Real Property Tax > New York Real Property Tax Law Section 420-b - Nonprofit Organizations; Permissive Class.
§ 420-b. Nonprofit organizations; permissive class. 1. (a) Real
property owned by a corporation or association which is organized
exclusively for bible, tract, benevolent, missionary, infirmary, public
playground, scientific, literary, bar association, medical society,
library, patriotic or historical purposes, for the development of good
sportsmanship for persons under the age of eighteen years through the
conduct of supervised athletic games, for the enforcement of laws
relating to children or animals, or for two or more such purposes, and
used exclusively for carrying out thereupon one or more of such purposes
either by the owning corporation or association, or by another such
corporation or association as hereinafter provided, shall be exempt from
taxation; provided, however, that such property shall be taxable by any
municipal corporation within which it is located if the governing board
of such municipal corporation, after public hearing, adopts a local law,
ordinance or resolution so providing. None of the following subdivisions
of this section providing that certain properties shall be exempt under
circumstances or conditions set forth in such subdivisions shall exempt
such property from taxation by a municipal corporation whose governing
board has adopted a local law, ordinance or resolution providing that
such property shall be taxable pursuant to this subdivision.
(b) No local law, ordinance or resolution adopted pursuant to this
subdivision shall provide for the taxation of any particular property or
owner. Any such local law, ordinance or resolution shall apply alike to
all property owned by any corporation or association organized for one
or more of the purposes specified in such local law, ordinance or
resolution, and used for carrying out thereupon one or more of such
purposes. Any purpose so specified in the local law, ordinance or
resolution must be one of the purposes listed in paragraph (a) of this
subdivision, but the purposes so specified in the local law, ordinance
or resolution need not include all the purposes listed in said
paragraph. Any local law, ordinance or resolution adopted pursuant to
this subdivision may be amended or repealed.
(c) 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 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 exclusively for one or more of such purposes.
2. If any portion of such real property is not so used exclusively to
carry out thereupon one or more of the purposes listed in subdivision
one of this section, but is (a) leased or (b) otherwise used for other
purposes, such portion shall be subject to taxation and the remaining
portion only shall be exempt; provided, however, that such real property
shall be fully exempt from taxation although it or a portion thereof is
used (a) for purposes which are exempt pursuant to this section or
sections four hundred twenty-a, four hundred twenty-two, four hundred
twenty-four, four hundred twenty-six, four hundred twenty-eight, four
hundred thirty or four hundred fifty of this article by another
corporation which owns real property exempt from taxation pursuant to
such sections or whose real property if it owned any would be exempt
from taxation pursuant to such sections, (b) for purposes which are
exempt pursuant to section four hundred six or section four hundred
eight of this chapter by a corporation which owns real property exempt
from taxation pursuant to such section, (c) for purposes which are
exempt pursuant to section four hundred sixteen of this chapter by an
organization which owns real property exempt from taxation pursuant to
such section or whose real property if it owned any would be exempt from
taxation pursuant to such section or (d) for purposes relating to civil
defense pursuant to the New York state defense emergency act, including
but not limited to activities in preparation for anticipated attack,
during attack, or following attack or false warning thereof, or in
connection with drill or test ordered or directed by civil defense
authorities; and provided further that such real property shall be
exempt from taxation only so long as it or a portion thereof, as the
case may be, is devoted to such exempt purposes and so long as any
moneys paid for such use do not exceed the amount of carrying,
maintenance and depreciation charges of the property or portion thereof,
as the case may be.
3. Such real property from which no revenue is derived shall be exempt
though not in actual use therefor by reason of the absence of suitable
buildings or improvements thereon if (a) the construction of such
buildings or improvements is in progress or is in good faith
contemplated by such corporation or association or (b) such real
property is held by such corporation or association upon condition that
the title thereto shall revert in case any building not intended and
suitable for one or more of such purposes shall be erected upon such
premises or some part thereof.
4. Such real property shall be so exempt although it is used as a
polling place upon days of registration and election.
5. Such real property outside a city owned by a free public library or
held in trust by an educational corporation for free library purposes
shall be so exempt from taxation although a portion thereof is leased or
otherwise used for purposes of income, if such income is necessary for
and is actually applied to the maintenance and support of such library.
6. Real property exempt pursuant to this section from taxation by all
municipal corporations within which it is located shall also be exempt
from special ad valorem levies and special assessments to the extent
provided in section four hundred ninety of this chapter. Real property
which is taxable by one or more, but not all, of the municipal
corporations within which it is located, pursuant to subdivision one of
this section shall also be exempt from such levies and assessments to
the same extent except that:
such real property taxable by a town shall be subject to any such
levies and assessments which are imposed to defray the costs of
improvements or services furnished by the town or by a special district
established pursuant to the town law;
such real property taxable by a county shall be subject to any such
levies and assessments which are imposed to defray the costs of
improvements or services furnished by the county or by a special
district established pursuant to the county law; and
such real property taxable by a city shall be subject to any such
levies and assessments which are imposed to defray the cost of
improvements or service furnished by the city.
7. An exemption may be granted pursuant to this section only upon
application made by the owner of the property on a form prescribed by
the state board. The application shall be filed with the assessor of the
appropriate county, city, town or village on or before the taxable
status date of such county, city, town or village.
Last modified: August 26, 2006 |