senate Bill S3412B

Signed by Governor

Authorizes the city of Schenectady to accept an application for real property tax exemption from Schenectady Civic Players, Inc.

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Bill Status


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

  • 18 / Feb / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / May / 2011
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 04 / May / 2011
    • PRINT NUMBER 3412A
  • 01 / Jun / 2011
    • 1ST REPORT CAL.882
  • 02 / Jun / 2011
    • 2ND REPORT CAL.
  • 06 / Jun / 2011
    • ADVANCED TO THIRD READING
  • 07 / Jun / 2011
    • AMENDED ON THIRD READING 3412B
  • 16 / Jun / 2011
    • PASSED SENATE
  • 16 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 16 / Jun / 2011
    • REFERRED TO REAL PROPERTY TAXATION
  • 17 / Jun / 2011
    • SUBSTITUTED FOR A5414B
  • 17 / Jun / 2011
    • ORDERED TO THIRD READING RULES CAL.396
  • 17 / Jun / 2011
    • PASSED ASSEMBLY
  • 17 / Jun / 2011
    • RETURNED TO SENATE
  • 05 / Aug / 2011
    • DELIVERED TO GOVERNOR
  • 17 / Aug / 2011
    • SIGNED CHAP.464

Summary

Authorizes the city of Schenectady to accept an application for real property tax exemption from Schenectady Civic Players, Inc.

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Bill Details

See Assembly Version of this Bill:
A5414B
Versions:
S3412
S3412A
S3412B
Legislative Cycle:
2011-2012
Law Section:
Real Property

Sponsor Memo

BILL NUMBER:S3412B

TITLE OF BILL:
An act
to authorize Schenectady Civic Players, Inc.
to file an application for real
property tax exemption in the city of Schenectady

PURPOSE:
This bill permits the City of Schenectady to accept late applications
for certain real property tax exemptions for the 2008 and 2009
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 from the Schenectady Civic Players for tax exemptions
for the 2008 and 2009 assessment rolls even though the deadline for
these applications has passed, and, if the Assessor finds that the
entity 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 would be
exempt pursuant to section 420-b of the Real Property Tax law or
article 78 of the Civil Practice Law and Rules

JUSTIFICATION:
The Schenectady Civic Players, Inc. missed the application deadline
and did not receive its tax exempt status for the 2008 and 2009
assessment rolls, and therefore must now rectify this situation by
legislation.
This not for profit entity provides valuable charitable services to
many children and families in need. This property tax exemption will
help enable them to continue providing services to the community.

LEGISLATIVE HISTORY:
New in 2011

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 prior years.

EFFECTIVE DATE:
Immediately.

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

    S. 3412--B                                            A. 5414--B
    Cal. No. 882

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 18, 2011
                               ___________

IN  SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment -- committee  discharged,  bill  amended,  ordered  reprinted  as
  amended  and  recommitted to said committee -- reported favorably from
  said committee, ordered to first and second report, ordered to a third
  reading, amended and ordered reprinted, retaining  its  place  in  the
  order of third reading

IN  ASSEMBLY -- Introduced by M. of A. TEDISCO -- read once and referred
  to the Committee on Real Property Taxation  --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee -- again  reported  from  said  committee  with  amendments,
  ordered reprinted as amended and recommitted to said committee

AN ACT to authorize Schenectady Civic Players, Inc.  to file an applica-
  tion for real property tax exemption in the city of Schenectady

  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  Schenectady Civic Players, Inc.  an application for exemption from
real property taxes pursuant to section 420-b of the real  property  tax
law  for  the 2008 assessment roll for the parcel owned by such not-for-
profit organization which is located in the city of Schenectady,  county
of  Schenectady at 8 S. Church Street, otherwise known as section 39.63,
block 3, lot 21, and for the 2008 and  2009  assessment  rolls  for  the
property  owned  by  such  organization  located at 12 S. Church Street,
otherwise known as section 39.63, block 3, Lot 22.   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 Schenectady Civic Players, Inc.  would otherwise  be
entitled  to such exemption if it had filed an application for exemption

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07957-03-1

S. 3412--B                          2                         A. 5414--B

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 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
exemption  is granted and if such not-for-profit 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
those taxes paid and cancel taxes, fines, penalties or interest  remain-
ing unpaid.
  S 2. This act shall take effect immediately.

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