Form RP-420-A/B-USE "Application for Real Property Tax Exemption for Nonprofit Organizations II - Property Use" - New York

What Is Form RP-420-A/B-USE?

This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2008;
  • The latest edition provided by the New York State Department of Taxation and Finance;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form RP-420-A/B-USE by clicking the link below or browse more documents and templates provided by the New York State Department of Taxation and Finance.

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Download Form RP-420-A/B-USE "Application for Real Property Tax Exemption for Nonprofit Organizations II - Property Use" - New York

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RP-420-a/b-Use (9/08)
NYS DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR REAL PROPERTY TAX EXEMPTION FOR
NONPROFIT ORGANIZATIONS
II – PROPERTY USE
1 a. Name of organization
2. Employer ID no
3a. Name of contact person
b. Mailing address
b. Day telephone no. of contact person
Evening telephone no.
c. Address of property
c. E-mail address (optional)
d. Property identification (see tax bill or assessment roll) Tax map number or section/block/lot
4 a. Has any part of this property been conveyed to another person or organization?
Yes
No
b. Is the property or any part thereof under contract for sale?
Yes
No
c. Is the property or any part thereof for sale?
Yes
No
d. If answer to 4 a, b, or c is yes, give full details (indicate question letter):
5. Name of grantee as set forth in deed by which property was acquired if different from answer to question 1.
6. If the property was acquired within the last three (3) years, indicate: Date of acquisition:
Deed recording information – Book of Deeds:
Page:
7. Was the property acquired from anyone who has or had any interest in the owning organization (e.g., officer,
director, employee, member, etc.)?
Yes
No
If yes, explain the relationship and circumstances of sale (including purchase price and terms of sale):
8. Is the property mortgaged?
Yes
No
a. If yes, does the holder of the mortgage presently (or did it formerly) have any interest in the owning
organization?
Yes
No
b. If answer to 8a is yes, explain the relationship and details of mortgage(s), original principal amount,
principal currently outstanding, interest rate, original term of mortgage, term remaining:
(attach additional sheets if necessary)
FOR ASSESSOR’S USE
Assessing unit
County
City/Town
Village
School District
RP-420-a/b-Use (9/08)
NYS DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR REAL PROPERTY TAX EXEMPTION FOR
NONPROFIT ORGANIZATIONS
II – PROPERTY USE
1 a. Name of organization
2. Employer ID no
3a. Name of contact person
b. Mailing address
b. Day telephone no. of contact person
Evening telephone no.
c. Address of property
c. E-mail address (optional)
d. Property identification (see tax bill or assessment roll) Tax map number or section/block/lot
4 a. Has any part of this property been conveyed to another person or organization?
Yes
No
b. Is the property or any part thereof under contract for sale?
Yes
No
c. Is the property or any part thereof for sale?
Yes
No
d. If answer to 4 a, b, or c is yes, give full details (indicate question letter):
5. Name of grantee as set forth in deed by which property was acquired if different from answer to question 1.
6. If the property was acquired within the last three (3) years, indicate: Date of acquisition:
Deed recording information – Book of Deeds:
Page:
7. Was the property acquired from anyone who has or had any interest in the owning organization (e.g., officer,
director, employee, member, etc.)?
Yes
No
If yes, explain the relationship and circumstances of sale (including purchase price and terms of sale):
8. Is the property mortgaged?
Yes
No
a. If yes, does the holder of the mortgage presently (or did it formerly) have any interest in the owning
organization?
Yes
No
b. If answer to 8a is yes, explain the relationship and details of mortgage(s), original principal amount,
principal currently outstanding, interest rate, original term of mortgage, term remaining:
(attach additional sheets if necessary)
FOR ASSESSOR’S USE
Assessing unit
County
City/Town
Village
School District
RP-420-a/b-Use (9/08)
2
9. Does any person or organization have a reversionary interest in this property?
Yes
No
a. If yes, indicate name and address of such person and state terms of right of reverter:
10. Describe, in detail, use or uses of the property:
IF THE ORGANIZATION SEEKING EXEMPTION HAS INDICATED ONE OF ITS CORPORATE
PURPOSES IS HOSPITAL IN QUESTION 2a. ON FORM RP-420-a-Org, ANSWER QUESTION 11.
IF NOT SKIP TO 12.
11. Are the premises or any portion thereof leased or otherwise occupied as professional offices?
Yes
No
If yes, answer a through c.
a. The professional offices are leased or otherwise occupied by: (1)
members of the staff, e.g. doctors
(2)
professionals not on the staff of the hospital
(3)
a combination of 1 and 2
b.
If leased to members of the staff, are the offices used:
(1)
solely for hospital related matters
(2)
for the private practice of the staff members
(3)
a combination of 1 and 2
c.
If not used solely for direct-hospital related purposes, what percentage of time and space are the offices
used for direct hospital-related purposes, and what percentage of time and space are they used for private
practice of the staff?
12. Is the property or any portion thereof regularly occupied by persons or organizations other than applicant?
Yes
No
If yes, answer a through d.
a.
Name of occupant(s)
b.
Use by occupant(s) (also indicate specific portion of property so occupied):
c.
Term(s) of occupancy (e.g. one-year lease, month-to-month tenancy):
d.
Amount of rental paid by occupant(s)
13. Is the property or any portion thereof occasionally used by persons or organizations other than the applicant?
Yes
No
If yes, state use and indicate specific portion of property used, frequency of use and fee charged or
contributions received for use:
14. Are there any buildings or other improvements on the property?
Yes
No
If yes, skip questions a through e. If no, answer a-e and skip questions 15-16.
a.
Use or uses of property if not described in question 10.
b.
Are building or other improvements contemplated on this unimproved land?
Yes
No
If yes, give full details including proposed use(s):
RP-420-a/b-Use (9/08)
3
c.
Do the minutes of the organization contain a resolution(s) authorizing contemplated building or other
improvements?
Yes
No
If yes, attach a copy of resolution(s).
d.
State detailed financial resources for contemplating buildings or other improvements (including
building fund).
e.
When will construction begin?
15. Describe, briefly, the building(s) or other improvements:
a.
Approximate acreage of land not underlying buildings or other improvements:
b.
Use or uses of land referred to in 15a. if not described in question 10.
c.
Are buildings or other improvements contemplated on this unimproved land?
Yes
No
If yes, give full details including proposed use(s):
d.
Do the minutes of the organization contain a resolution authorizing contemplated buildings or other
improvements?
Yes
No
If yes, attach copy of resolution(s)
e.
State financial resources for contemplated buildings or other improvements (including building fund).
f.
When will construction begin?
16. Are there any unoccupied buildings or other improvements on this property?
Yes
No
a.
Date(s) they became unoccupied
b.
Describe contemplated use(s) of the buildings or other improvements:
Clear Form
VERIFICATION
State of New York
ss:
County of
___________________________________, being duly sworn, says that __he is the_______________________
of the applicant organization, that the statements contained in this application (including the attached sheets
consisting of ______ pages) are true and correct and complete, and that __he makes this application for real
property tax exemption as provided by law.
Subscribed and sworn to before me
this_________day of_____________________ 20____
_______________________________________
Signature of owner or authorized representative
Commissioner of deeds or notary public
RP-420-a/b-Use (9/08)
4
GENERAL INFORMATION AND FILING REQUIREMENTS
1. Tax exemption for nonprofit organizations under section 420-a or 420-b of the Real Property Tax Law
Real property owned by a corporation or association organized or conducted exclusively for religious, charitable,
hospital, educational, moral or mental improvement of men, women or children, or for two or more such purposes, and used
exclusively for carrying out thereupon one or more such purposes, is exempt from taxation pursuant to section 420-a.
Unless a municipally has chosen to make it taxable, real property owned by a corporation or association 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 one or more such purposes, is exempt from taxation
pursuant to section 420-b.
2. APPLICATION
A two-part application must be filed in each assessing unit in which exemption is sought: Form RP-420-b-Org (I-
Organization purpose) and form RP-420-a/b-Use (II-Property use). One copy of Form RP-420-b-Org must be filed in each
assessing unit. One copy of Form RP-420-a/b-Use must be filed in each assessing unit for each separately assessed parcel for
which exemption is sought. Each year following the year in which exemption is granted on the basis of this application,
renewal forms RP-420-a/b-Rnw-I and RP-420a/b-Rnw-II must be filed.
If you need more space for any item in the application, attach additional sheets and indicate the question(s) to which
you are responding. Please give your name and employer identification number on all attachments. The assessor may
request information in addition to the information contained in the application.
For purposes of section 420-a, the same forms may be used (except RP-420-a-Org replaces RP-420-b-Org). In the
alternative, the owner may submit proof of exempt status to the assessor in whatever form is mutually acceptable.
3. Place of filing application
Application for exemption from city, town, or village taxes must be filed with the city, town, or village assessor.
Application for exemption from county or school district taxes must be filed with the city or town assessor who prepares the
assessment roll used in levying county or school taxes. In Nassau County, applications must be filed with the Nassau County
Board of Assessors. In Tompkins County, applications must be filed with the Tompkins County Division of Assessment.
Do not file with the Office of Real Property Tax Services.
4. Time of filing application
For purposes of section 420-b, the application must be filed in the assessor’s office on or before the appropriate
taxable status date. For purposes of section 420-a, the application should be filed on or before such date. In towns preparing
their assessment roll in accordance with the schedule provided by the Real Property Tax Law, the taxable status date is
March 1. In towns in Nassau County, the taxable status date is January 2. Westchester County towns have either a May 1 or
June 1 taxable status date; contact the assessor. In villages and cities, the taxable status dates vary, and the appropriate
assessor should be consulted for the correct date. In New York City, property acquired by an organization exempt pursuant
to either of these sections may receive exemption as of the date of its acquisition; application for exemption should be filed
promptly.
SPACE BELOW FOR ASSESSOR’S USE
_______________________________________________________
Parcel identification no.(s)
Applicant organization
Employer ID no.
Date application filed
Application
Approved
Disapproved
Assessed Valuation $__________________ Taxable
$_________________Exempt
Documentary evidence presented:
____________________________
_______________________________________
_________________
Assessing unit
Assessor’s signature
Date