senate Bill S1171A

Authorizes the city of Schenectady to accept an application for real property tax exemption from Schenectady Day Nursery

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
view actions

actions

  • 27 / Jan / 2009
    • REFERRED TO LOCAL GOVERNMENT
  • 15 / Jun / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 15 / Jun / 2009
    • PRINT NUMBER 1171A
  • 15 / Jul / 2009
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 15 / Jul / 2009
    • ORDERED TO THIRD READING CAL.733
  • 16 / Jul / 2009
    • SUBSTITUTED BY A3337A

Summary

Authorizes the city of Schenectady to accept an application for real property tax exemption from Schenectady Day Nursery.

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Bill Details

See Assembly Version of this Bill:
A3337A
Versions:
S1171
S1171A
Legislative Cycle:
2009-2010
Law Section:
Real Property Taxation

Votes

Sponsor Memo

BILL NUMBER: S1171A

TITLE OF BILL :

An act to authorize Schenectady Day Nursery, Inc. to file an
application for real property tax exemption in the city of Schenectady

PURPOSE :

This bill permits the City of Schenectady to accept late applications
for certain real property tax exemptions for the 2007 assessment roll,
and, if found eligible, to grant the exemptions and refund any excess
property taxes paid by the tax-exempt organization.

SUMMARY OF PROVISIONS :

The bill permits the Schenectady City Assessor to accept and evaluate
applications for tax exemptions for the 2007 assessment roll even
though the deadline for these applications has . passed, and, if the
Assessor finds that the entities and properties are indeed tax exempt,
permits the City to grant the exemptions and refund any excess
property taxes already paid.

EXISTING LAW :

Under current law, there is no authority for the Assessor to accept
and evaluate late applications. The owner of property which would be
exempt pursuant to section 420-b of the Real Property Tax Law may,
however, seek judicial review pursuant to article seven of the Real
Property Tax law or article 78 of the Civil Practice Law and Rules.

JUSTIFICATION :

This legislation was introduced following discussions between
officials of the City of Schenectady and representatives of several
tax-exempt organizations which own property in the City. In the year
2007, an unusual number of tax exempt organizations failed, for one
reason or another, to tile timely applications for continuation of
their real property tax exemptions.

EFFECTIVE DATE :
Immediately.
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 1171--A                                            A. 3337--A

                       2009-2010 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 27, 2009
                               ___________

IN  SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment -- committee  discharged,  bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

IN  ASSEMBLY -- Introduced by M. of A. TEDISCO -- read once and referred
  to the Committee on Real Property Taxation  --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee

AN ACT to authorize Schenectady Day Nursery, Inc. to file an application
  for real property tax exemption in the city of Schenectady

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Notwithstanding any other provision of law to the contrary,
the  assessor  of the city of Schenectady is hereby authorized to accept
from Schenectady Day Nursery, Inc. an  application  for  exemption  from
real  property  taxes pursuant to section 420-b of the real property tax
law for the 2007 assessment roll for the parcel owned by  such  not-for-
profit  organization which is located in the city of Schenectady, county
of Schenectady at 25 Lafayette Street, otherwise known as section 39.73,
block 1, lot 19. If accepted, such application shall be reviewed  as  if
it  had  been  received on or before the taxable status date established
for such roll.
  If satisfied that Schenectady Day Nursery,  Inc.  would  otherwise  be
entitled  to such exemption if it had filed an application for exemption
by the appropriate taxable status date, the  assessor  of  the  city  of
Schenectady  may  upon  approval by the city council of such city, grant
exemption from taxation based on the 2007 assessment roll and  owing  by
such  not-for-profit organization on the effective date of this act, and
make appropriate correction of the subject roll. If  such  exemption  is
granted  and if such not-for-profit organization shall have paid any tax

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07038-02-9

S. 1171--A                          2                         A. 3337--A

with respect to the subject roll, the governing body or  tax  department
may,  in its sole discretion, provide for the refund of those taxes paid
and cancel taxes, fines, penalties or interest remaining unpaid.
  S 2. This act shall take effect immediately.

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