Oppose

This bill is an act to amend the real property tax law, in relation to the exemption from taxation for non-profit organizations.

New Yorkers for Constitutional Freedoms recognizes that some individuals and organizations are abusing the real property tax law that authorizes exemption from taxation for non-profit organizations.  A908 however, would place undue burden on the vast majority of legitimate non-profit organizations that abide within the spirit and letter of the law.

The burden of proof should remain with the locality, not the non-profit organization, to demonstrate that the non-profit no longer meets the qualifications for legitimate tax exemption presented in real property tax law section 420-a.

The New York State Office of Real Property Services already has a number of forms in place and instructions for tax assessors to make the appropriate determination. In real property tax law, title 2, section 420-a, paragraph 11, different methods of determining tax exempt status of real property are presented.  One method is a personal inspection by the assessor who then certifies in writing that the property meets the requirements. Where property is not granted an exception, the non-profit organization may still seek judicial review.

The existing laws are sufficient to address rogue owners that do not properly meet the qualifications for exemption from taxation; localities simply need to enforce existing mechanisms for determining real property tax exemption, not create new burdens.

For these reasons, New Yorkers for Constitutional Freedoms remains opposed to this bill.