senate Bill S1260

Amended

Authorizes New Creation in Christ Ministries, Inc. to file applications for a real property tax exemption with the city of Schenectady

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Bill Status


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

  • 28 / Jan / 2009
    • REFERRED TO LOCAL GOVERNMENT
  • 15 / Jun / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 15 / Jun / 2009
    • PRINT NUMBER 1260A
  • 06 / Jan / 2010
    • REFERRED TO LOCAL GOVERNMENT
  • 02 / Feb / 2010
    • 1ST REPORT CAL.91
  • 08 / Feb / 2010
    • 2ND REPORT CAL.
  • 09 / Feb / 2010
    • ADVANCED TO THIRD READING
  • 24 / Feb / 2010
    • PASSED SENATE
  • 24 / Feb / 2010
    • DELIVERED TO ASSEMBLY
  • 24 / Feb / 2010
    • REFERRED TO WAYS AND MEANS
  • 07 / Jun / 2010
    • RECALLED FROM ASSEMBLY
  • 07 / Jun / 2010
    • RETURNED TO SENATE
  • 07 / Jun / 2010
    • VOTE RECONSIDERED - RESTORED TO THIRD READING
  • 07 / Jun / 2010
    • AMENDED ON THIRD READING 1260B
  • 24 / Jun / 2010
    • SUBSTITUTED BY A8199B

Summary

Authorizes New Creation in Christ Ministries, Inc. to file applications for a real property tax exemption with the city of Schenectady.

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Bill Details

Versions:
S1260
S1260A
S1260B
Legislative Cycle:
2009-2010

Sponsor Memo

BILL NUMBER: S1260

TITLE OF BILL :
An act to authorize New Creation in Christ Ministries to file an
application for real property tax exemption


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 :
This 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 a property which would be
exempt pursuant to section 420-a 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 failed, for one reason or another, to file
timely applications for continuation of their real property tax
exemptions. These included churches and other previously exempt
charitable organizations. Section 420-a of the Real Property Tax Law
permits a local assessor to continue exemptions based on the
assessor's personal observation of the property's use, but that did
not occur in Schenectady in 2007. Consequently, the taxable status
date passed, and the properties were included on that year's
assessment roll without their exemptions, resulting in
impossible-to-pay tax burdens on churches and charities.

LEGISLATIVE HISTORY :
New in 2009

FISCAL IMPLICATIONS :
None.

LOCAL FISCAL IMPLICATIONS :
Will restore real property tax exemptions which previously existed,
returning relative shares of tax-exempt and taxpaying properties to
their status in the prior year.

EFFECTIVE DATE :
Immediate, and applicable to the 2007 assessment roll.
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