senate Bill S1260A

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
Law Section:
Schenectady County

Sponsor Memo

BILL NUMBER: S1260A

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 and 2008
assessment rolls, 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 and 2008 assessment rolls
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 and 2008. 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 years.

EFFECTIVE DATE :
Immediately, and applicable to the 2007 and 2008 assessment rolls.
view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1260--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 28, 2009
                               ___________

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

AN ACT to authorize New Creation in Christ Ministries to file an  appli-
  cation for real property tax exemption

  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  New  Creation  in  Christ  Ministries,  Inc.    an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the 2007 and 2008 assessment rolls for  the  parcel
owned  by  such not-for-profit organization which is located in the city
of Schenectady, county of Schenectady at 1073 Howard  Street,  otherwise
known  as  section 49.55, block 5, lot 30. If accepted, such application
shall be reviewed as if it had been received on or  before  the  taxable
status date established for such rolls.
  If  satisfied  that  New  Creation  in Christ Ministries, 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 and 2008 assess-
ment rolls and owing by such not-for-profit organization on  the  effec-
tive  date  of  this act, and make appropriate correction of the subject
rolls. If such exemptions are granted and if such not-for-profit  organ-
ization  shall  have paid any tax with respect to the subject rolls, the
governing body or tax department may, in its  sole  discretion,  provide
for  the refund of such taxes paid and cancel taxes, fines, penalties or
interest remaining unpaid.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06924-03-9

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