senate Bill S946

Amended

Authorizes Bethel A.M.E. Church 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

  • 21 / Jan / 2009
    • REFERRED TO LOCAL GOVERNMENT
  • 22 / Jun / 2009
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 22 / Jun / 2009
    • PRINT NUMBER 946A
  • 06 / Jan / 2010
    • REFERRED TO LOCAL GOVERNMENT
  • 17 / Jun / 2010
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 18 / Jun / 2010
    • ORDERED TO THIRD READING CAL.989
  • 18 / Jun / 2010
    • SUBSTITUTED BY A2900A

Summary

Authorizes Bethel A.M.E. Church to file applications for a real property tax exemption with the city of Schenectady.

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Bill Details

Versions:
S946
S946A
Legislative Cycle:
2009-2010

Sponsor Memo

BILL NUMBER: S946

TITLE OF BILL :

An act to authorize Bethel A.M.E. Church 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 :

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-a 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 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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