New York bill S01575 mandates that real property tax exemptions for hospitals and moral/mental improvement organizations require proof of.

New York bill S01575 amends the real property tax law to require that corporations or associations claiming tax exemptions for hospitals or moral/mental improvement purposes must prove by clear and convincing evidence that each acre of their property is used for such purposes at least 120 days per year. The bill defines "organized or conducted exclusively" to mean limiting organizational documents to exempt purposes and "used exclusively" to mean using property only for exempt purposes.

New York bill S01575 mandates that real property tax exemptions for hospitals and moral/mental improvement organizations require proof of.

New York bill S01575 amends the real property tax law to require that corporations or associations claiming tax exemptions for hospitals or moral/mental improvement purposes must prove by clear and convincing evidence that each acre of their property is used for such purposes at least 120 days per year. The bill defines "organized or conducted exclusively" to mean limiting organizational documents to exempt purposes and "used exclusively" to mean using property only for exempt purposes.