senate Bill S3413A

Signed by Governor

Authorizes State Street Presbyterian Church to file applications for a real property tax exemption with the city of Schenectady

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Sponsor

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
  • 01 / Jun / 2011
    • 1ST REPORT CAL.883
  • 02 / Jun / 2011
    • 2ND REPORT CAL.
  • 06 / Jun / 2011
    • ADVANCED TO THIRD READING
  • 07 / Jun / 2011
    • AMENDED ON THIRD READING 3413A
  • 16 / Jun / 2011
    • PASSED SENATE
  • 16 / Jun / 2011
    • DELIVERED TO ASSEMBLY
  • 16 / Jun / 2011
    • REFERRED TO WAYS AND MEANS
  • 16 / Jun / 2011
    • SUBSTITUTED FOR A5411A
  • 16 / Jun / 2011
    • ORDERED TO THIRD READING RULES CAL.367
  • 16 / Jun / 2011
    • PASSED ASSEMBLY
  • 16 / Jun / 2011
    • RETURNED TO SENATE
  • 22 / Jul / 2011
    • DELIVERED TO GOVERNOR
  • 03 / Aug / 2011
    • SIGNED CHAP.335

Summary

Authorizes State Street Presbyterian 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:
A5411A
Versions:
S3413
S3413A
Legislative Cycle:
2011-2012
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S3413A

TITLE OF BILL:
An act
to authorize State Street Presbyterian
Church to file an application for real
property tax exemption

PURPOSE:
This bill authorizes the assessor of the
City of Schenectady
to accept a late application for certain real property tax exemptions
for the 2010 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:
Authorizes the assessor of the City of
Schenectady to accept and evaluate an application for tax exemptions
for the 2010 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:
State Street Presbyterian Church was not granted tax
exempt status for the 2010 assessment rolls due to an isolated
oversight and must now rectify this situation through state
legislation. This not-for-profit entity has provided many years of
valuable charitable services to children and families in the City of
Schenectady, and seeks their rightful property tax exemption to
continue those efforts.

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 2010 assessment roll.

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

    S. 3413--A                                            A. 5411--A
    Cal. No. 883

                       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 -- 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. AMEDORE -- read once and  referred
  to  the  Committee  on Real Property Taxation -- committee discharged,
  bill amended, ordered reprinted as amended  and  recommitted  to  said
  committee

AN ACT to authorize State Street Presbyterian Church to file an applica-
  tion 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  State Street Presbyterian Church an application for exemption from
real property taxes pursuant to section 420-a of the real  property  tax
law  for  the 2010 assessment roll for the parcel owned by such not-for-
profit organization which is located in the city of Schenectady,  county
of  Schenectady at 3 Catherine Street, otherwise known as section 49.34,
block 1, lot 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 State Street Presbyterian 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 2010 assessment roll and owing by
such not-for-profit organization on the effective date of this act,  and
make  appropriate  correction  of the subject roll. If such exemption is

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08254-02-1

S. 3413--A                          2                         A. 5411--A

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.

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