senate Bill S3070

Signed by Governor

Relates to the applicable exemption years for the Pelham Jewish Center real property tax exemption

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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

  • 29 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 05 / Mar / 2013
    • 1ST REPORT CAL.167
  • 06 / Mar / 2013
    • 2ND REPORT CAL.
  • 07 / Mar / 2013
    • ADVANCED TO THIRD READING
  • 24 / Apr / 2013
    • PASSED SENATE
  • 24 / Apr / 2013
    • DELIVERED TO ASSEMBLY
  • 24 / Apr / 2013
    • REFERRED TO WAYS AND MEANS
  • 29 / May / 2013
    • SUBSTITUTED FOR A1876
  • 29 / May / 2013
    • ORDERED TO THIRD READING CAL.381
  • 29 / May / 2013
    • PASSED ASSEMBLY
  • 29 / May / 2013
    • RETURNED TO SENATE
  • 09 / Oct / 2013
    • DELIVERED TO GOVERNOR
  • 21 / Oct / 2013
    • SIGNED CHAP.392

Summary

Relates to the applicable exemption years for the Pelham Jewish Center real property tax exemption.

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Bill Details

See Assembly Version of this Bill:
A1876
Versions:
S3070
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation
Laws Affected:
Amd ยง1, Chap 174 of 2012

Sponsor Memo

BILL NUMBER:S3070

TITLE OF BILL: An act to amend chapter 174 of the laws of 2012
relating to authorizing a real property tax exemption application from
Pelham Jewish Center in the town of Pelham, county of Westchester, in
relation to the applicable exemption years

PURPOSE OF GENERAL IDEA OF BILL: To implement a chapter amendment
that amends a recently enacted law that authorized the Pelham Jewish
Center to apply for a real property tax exemption for certain property
in Town of Pelham, so that the appropriate tax assessment year can be
used.

SUMMARY OF PROVISIONS:

Section 1: Amends section 1 of Chapter 174 of the laws of 2012 that
authorizes the Town of Pelham, county of Westchester, to accept from
the Pelham Jewish Center an application for exemption from real
property taxes. It changes the effective tax assessment year from
2012-2013 to 2011-2012.

JUSTIFICATION: The Pelham Jewish Center is a non-for-profit
organization that purchased a house to be used by a member of its
clergy very shortly after the deadline for the application for a
religious exemption from the property taxes was due. As a
not-for-profit organization it would be entitled to such an exemption
if the organization had owned the property and filed an application
for the exemption by the appropriate taxable status date. This bill
amends the applicable tax assessment year. This bill has been
requested by the Pelham Jewish Center.

FISCAL IMPLICATION: None.

EFFECTIVE DATE: Immediately.

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

                                  3070

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 29, 2013
                               ___________

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

AN ACT to amend chapter 174 of the laws of 2012 relating to  authorizing
  a real property tax exemption application from Pelham Jewish Center in
  the town of Pelham, county of Westchester, in relation to the applica-
  ble exemption years

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 1 of chapter 174 of the laws of 2012,  relating  to
authorizing a real property tax exemption application from Pelham Jewish
Center  in the town of Pelham, county of Westchester, is amended to read
as follows:
  Section 1. Notwithstanding any other provision of law to the contrary,
the assessor of the Town of Pelham, county  of  Westchester,  is  hereby
authorized  to  accept  from the Pelham Jewish Center an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the [2012-2013] 2011-2012 assessment roll, for  the
parcel  owned  by  such non-for-profit synagogue which is located at 804
Wolfs Lane, otherwise known as Pelham  tax  map  block  and  lot  number
554405 166.27-2-64. 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 Pelham Jewish Center would otherwise be entitled
to such exemption if such not-for-profit organization had  acquired  the
subject property and filed an application for exemption by the appropri-
ate  taxable  status  date,  the  assessor, upon approval by the Town of
Pelham, Village of Pelham Manor and Pelham UFSD Board, may  make  appro-
priate  correction to the subject roll. If such exemption is granted and
such organization, therefore, 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 a refund of  those  taxes  paid  and
cancel  those  taxes,  fines,  penalties,  liens or interest that remain
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.
                                                           LBD05977-01-3

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