senate Bill S6997A

Signed by Governor

Authorizes the Schenectady city assessor to accept an application for real property tax exemption from the Schenectady Light Opera Company

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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

  • 19 / Apr / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 16 / May / 2012
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 16 / May / 2012
    • PRINT NUMBER 6997A
  • 23 / May / 2012
    • 1ST REPORT CAL.912
  • 30 / May / 2012
    • 2ND REPORT CAL.
  • 31 / May / 2012
    • ADVANCED TO THIRD READING
  • 06 / Jun / 2012
    • PASSED SENATE
  • 06 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 06 / Jun / 2012
    • REFERRED TO WAYS AND MEANS
  • 14 / Jun / 2012
    • SUBSTITUTED FOR A9884A
  • 14 / Jun / 2012
    • ORDERED TO THIRD READING RULES CAL.218
  • 14 / Jun / 2012
    • PASSED ASSEMBLY
  • 14 / Jun / 2012
    • RETURNED TO SENATE
  • 06 / Jul / 2012
    • DELIVERED TO GOVERNOR
  • 18 / Jul / 2012
    • SIGNED CHAP.238

Summary

Authorizes the Schenectady city assessor to accept an application for real property tax exemption from the Schenectady Light Opera Company.

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Bill Details

See Assembly Version of this Bill:
A9884A
Versions:
S6997
S6997A
Legislative Cycle:
2011-2012
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S6997A

TITLE OF BILL:
An act
to authorize the assessor of the city of Schenectady to accept an
application for a real property tax exemption for certain property in
the city of Schenectady, county of Schenectady

PURPOSE:
The purpose of this bill is to authorize the City of
Schenectady to accept an application for real property tax exemption
from the Schenectady Light Opera Company.

SUMMARY OF PROVISIONS:
Section 1 of the bill authorizes the City of Schenectady City Assessor
to accept an application for property tax exemption for the 2010-2011
assessment rolls, for the parcel located at 423-427 Franklin Street,
and 418 Liberty Street, City of Schenectady, County of Schenectady,
County Tax Map section 39.72, block 2, lot 21.1, pursuant to section
420-b of real property tax law.

The bill also establishes that the assessor shall make any corrections
to the tax rolls as well as reimburse any monies given to the city by
the Schenectady Light Opera Company.

Section 2 allows for the bill to take effect immediately.

JUSTIFICATION:
Schenectady Light Opera Company was not granted
tax exempt status for the 2010-2011 assessment roll and must now
rectify this situation through state legislation. This not-for-profit
entity provides a service to local communities through arts and
theater as well as a central location for various other groups to
have meetings, instructions and classes. This property tax exemption
will help enable them to continue providing services to the community.

LEGISLATIVE HISTORY:
New in 2012.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediate, and applicable to the 2010-2011 assessment roll.

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

    S. 6997--A                                            A. 9884--A

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

                             April 19, 2012
                               ___________

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

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

AN ACT to authorize the assessor of the city of Schenectady to accept an
  application for a real property tax exemption for certain property  in
  the city of Schenectady, county 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  the  Schenectady  Light Opera Company an application for exemption
from real property taxes pursuant to section 420-b of the real  property
tax  law  for the 2010 and 2011 assessment rolls, for the parcel located
at 423-427 Franklin Street and 418 Liberty Street, city of  Schenectady,
county  of  Schenectady,  otherwise  known as Schenectady county tax map
section 39.72, block 2, lot 21.1. If accepted, the application shall  be
reviewed as if it had been received on or before the taxable status date
established for such roll.
  If  satisfied that the Schenectady Light Opera Company would otherwise
be entitled to such  exemption  if  it  had  filed  an  application  for
exemption  by  the  appropriate  taxable status date, the assessor, upon
approval by the city of Schenectady, may make appropriate correction  to
the  applicable  rolls. If such exemption is granted and the Schenectady
Light Opera Company, therefore, shall have paid any tax with respect  to
the  subject rolls, the applicable governing body or tax department may,
in its sole discretion, provide for the refund of those taxes  paid  and
cancel  those  taxes,  fines,  penalties,  liens,  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.
                                                           LBD15416-03-2

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