senate Bill S1260B

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

See Assembly Version of this Bill:
A8199B
Versions:
S1260
S1260A
S1260B
Legislative Cycle:
2009-2010
Law Section:
Schenectady County

Sponsor Memo

BILL NUMBER:S1260B

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

PURPOSE:
This bill permits the City of Schenectady to accept a late application
for a certain real property tax exemption for the 2007, 2008 and 2009
assessment roll, and, if found eligible, to grant the exemption 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
an application for tax exemptions for the 2007, 2008 and 2009 assessment
roll even though the deadline for these applications has passed, and, if
the Assessor finds that the entity and property are indeed tax exempt,
permits the City to grant the exemption 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 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:
The New Creation in Christ Ministries, Inc. was not granted tax exempt
status for the 2007, 2008 and 2009 assessment rolls and must now rectify
this situation by legislation. This not for profit entity provides valu-
able charitable services to many children and families in need. This
property tax exemption will help enable them to continue providing
services to the community.

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, 2008 and 2009 rolls.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1260--B
    Cal. No. 91

                       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 -- recommitted to the Committee on Local
  Government in accordance with Senate Rule 6, sec. 8 -- reported favor-
  ably from said committee, ordered to first and second report,  ordered
  to  a  third  reading, passed by Senate and delivered to the Assembly,
  recalled, vote reconsidered, restored to third  reading,  amended  and
  ordered reprinted, retaining its place in the order of third reading

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, 2008 and 2009 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, other-
wise known as section 49.55, block 5, lot 30. If accepted, such applica-
tion shall be reviewed as if it had been received on or before the taxa-
ble 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,  2008  and  2009
assessment  rolls  and  owing by such not-for-profit organization on the
effective date of this act,  and  make  appropriate  correction  of  the
subject rolls. If such exemptions are granted and if such not-for-profit

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06924-05-0

S. 1260--B                          2

organization  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.

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