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. The proposed legislation 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, rather than 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 and the thousands of churches it represents remain opposed to this bill.