senate Bill S946A

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

See Assembly Version of this Bill:
A2900A
Versions:
S946
S946A
Legislative Cycle:
2009-2010
Law Section:
Schenectady County

Sponsor Memo

BILL NUMBER: S946A

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

                                 946--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 21, 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 Bethel A.M.E. Church to file an application 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 Bethel A.M.E. Church an application for exemption from real proper-
ty taxes pursuant to section 420-a of the real property tax law for  the
2007  assessment roll for the parcel owned by such not-for-profit organ-
ization which is located in the city of Schenectady, county of  Schenec-
tady  at  540 Mumford Street, otherwise known as section 49.31, block 3,
lot 23.1. 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 Bethel A.M.E. Church 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 appro-
priate correction of the subject roll. If such exemption is granted  and
if such not-for-profit organization shall have paid any tax 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05098-02-9

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