senate Bill S7242

Authorizes Brothers of St. Paul Lodge 282, Inc. to file applications for a real property tax exemption with the city of Schenectady

download pdf

Sponsor

Bill Status


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

actions

  • 02 / May / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 16 / May / 2012
    • 1ST REPORT CAL.838
  • 21 / May / 2012
    • 2ND REPORT CAL.
  • 22 / May / 2012
    • ADVANCED TO THIRD READING
  • 23 / May / 2012
    • PASSED SENATE
  • 23 / May / 2012
    • DELIVERED TO ASSEMBLY
  • 23 / May / 2012
    • REFERRED TO REAL PROPERTY TAXATION

Summary

Authorizes Brothers of St. Paul Lodge 282, Inc. to file application for a real property tax exemption with the city of Schenectady.

do you support this bill?

Bill Details

See Assembly Version of this Bill:
A10115
Versions:
S7242
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Real Property Taxation

Sponsor Memo

BILL NUMBER:S7242

TITLE OF BILL:
An act
to authorize Brothers of St. Paul Lodge 282, Inc.
to file an application for real
property tax exemption

PURPOSE:
To permit the City of Schenectady to accept a late application for an
exemption from real property taxes pursuant to section 420-a RPTL for
the 2009 through 2011 assessment rolls.

SUMMARY OF PROVISIONS:
This bill permits the Schenectady City Assessor to accept and evaluate
applications from the Brothers of St. Paul Lodge 282 for tax
exemptions for the 2009 through 2011 assessment rolls, even though
the deadline for these applications has passed.

EXISTING LAW:
Under current law, there is no authority for an assessor to accept and
evaluate late applications for a tax exemption based on
not-for-profit status.

JUSTIFICATION:
The Brothers of St. Paul Lodge 282 missed the application deadline and
did not receive its tax exempt status for the 2009 through 2011
assessment rolls. This nonprofit organization must now rectify this
situation through state legislation. The restoration of this property
tax exemption will enable this nonprofit to continue serving the
community.

LEGISLATIVE HISTORY:
New in 2012. Several similar bills have been passed in the last few
years for other affected not-for-profit organizations in the City of
Schenectady.

FISCAL IMPLICATIONS:
None to the State. At the local level, the bill
would restore property tax exemptions which had previously been
granted, thereby 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
________________________________________________________________________

                                  7242

                            I N  S E N A T E

                               May 2, 2012
                               ___________

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

AN ACT to authorize Brothers of St. Paul Lodge 282, Inc.    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  Brothers of St. Paul Lodge 282, Inc.  an application for exemption
from real property taxes pursuant to section 420-a of the real  property
tax  law  for  the  2009,  2010 and 2011 assessment rolls for the parcel
owned by such not-for-profit organization which is located in  the  city
of  Schenectady, county of Schenectady at 548 Schenectady Street, other-
wise known as section 49.40, block 1, lot 25. If accepted, such applica-
tion shall be reviewed as if it had been received on or before the taxa-
ble status date established for such roll.
  If satisfied that Brothers of St. Paul Lodge 282, Inc.   would  other-
wise  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 2009, 2010 and  2011  assess-
ment  rolls  and owing by such not-for-profit organization on the effec-
tive date of this act, and make appropriate correction  of  the  subject
roll.  If such exemption is granted and if such not-for-profit organiza-
tion 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 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.
                                                           LBD15420-01-2

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.