senate Bill S6430

Authorizes Occupations, Inc. to apply to the assessors of the village and town of Goshen for a real property tax exemption on a certain parcel of land

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Bill Status


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

actions

  • 08 / Feb / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 29 / Feb / 2012
    • 1ST REPORT CAL.233
  • 01 / Mar / 2012
    • 2ND REPORT CAL.
  • 05 / Mar / 2012
    • ADVANCED TO THIRD READING
  • 07 / Mar / 2012
    • SUBSTITUTED BY A2603B

Summary

Authorizes Occupations, Inc. to apply to the assessors of the village and town of Goshen for a real property tax exemption on a certain parcel of land.

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Bill Details

See Assembly Version of this Bill:
A2603B
Versions:
S6430
Legislative Cycle:
2011-2012
Law Section:
Real Property Taxation

Votes

7
0
7
Aye
0
Nay
0
aye with reservations
0
absent
1
excused
0
abstained
show Local Government committee vote details

Sponsor Memo

BILL NUMBER:S6430

TITLE OF BILL:
An act
to authorize Occupations, Inc. to file an application for a
real property tax exemption

PURPOSE:
To allow property that was acquired by Occupations, Inc., a
not-for-profit corporation, to house their clinic to become exempt
from real property taxes.

SUMMARY OF PROVISIONS:
This bill directs the assessors of the Town and Village of Goshen to
accept an application for exemption from real property taxes pursuant
to the Real Property Tax Law even if such application is not timely
for the 2009 tax year.

EXISTING LAW:
Occupation's Inc. purchased property located at 2001 Route 17M, Goshen
to house their clinic to serve the Goshen area. This not-for-profit
organization missed the deadline that it needed to file a real
property tax exemption application for the fiscal year 2009. This
bill allows this charitable organization to file a late application
for such real property tax exemption.

JUSTIFICATION:
Certain not-for-profit organizations are exempt from paying real
property taxes. This bill allows Occupations, Inc. to obtain its real
property tax exemption for recently purchased property to be used for
its charitable purposes.

LEGISLATIVE HISTORY:
2009-10: A.2755 - Held for Consideration in Real Property Taxation
2008: A.11728 - Referred to Real Property Taxation.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediate.

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

                                  6430

                            I N  S E N A T E

                            February 8, 2012
                               ___________

Introduced  by  Sen.  LARKIN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to authorize Occupations, Inc. to file an application for a  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 assessors of the village of Goshen and the town of  Goshen,  in  the
county  of  Orange,  are  hereby  authorized to accept from Occupations,
Inc., applications for exemption from real property  taxes  pursuant  to
section  420-b of the real property tax law for the 2009 assessment roll
for the parcel located in the village  of  Goshen  at  2001  Route  17M,
otherwise  known  as  section  116, block 2, lot 1.1.   If accepted, the
applications shall be reviewed as if they had been received on or before
the taxable status date established for such roll.
  If satisfied that Occupations, Inc.   would otherwise be  entitled  to
such  exemption  if it had acquired such property and filed applications
for exemption by the appropriate taxable status date,  the  assessor  of
the village of Goshen may upon approval by the board of trustees of such
village  and the assessor of the town of Goshen may upon approval of the
town board of such town, grant exemption from taxation based on the 2009
assessment roll and owing by such corporation on the effective  date  of
this  act,  and make appropriate correction of the subject roll. If such
exemption is granted and if such corporation shall  have  paid  any  tax
with  respect  to the subject roll, the applicable 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.
                                                           LBD03531-04-2

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