senate Bill S5641

Signed by Governor

Relates to the sale of liens and tax exempt property in the county of Schenectady

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Bill Status


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

  • 31 / May / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 17 / Jun / 2013
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 17 / Jun / 2013
    • ORDERED TO THIRD READING CAL.1402
  • 17 / Jun / 2013
    • HOME RULE REQUEST
  • 17 / Jun / 2013
    • PASSED SENATE
  • 17 / Jun / 2013
    • DELIVERED TO ASSEMBLY
  • 17 / Jun / 2013
    • REFERRED TO WAYS AND MEANS
  • 18 / Jun / 2013
    • SUBSTITUTED FOR A7499
  • 18 / Jun / 2013
    • ORDERED TO THIRD READING RULES CAL.362
  • 18 / Jun / 2013
    • HOME RULE REQUEST
  • 18 / Jun / 2013
    • PASSED ASSEMBLY
  • 18 / Jun / 2013
    • RETURNED TO SENATE
  • 09 / Oct / 2013
    • DELIVERED TO GOVERNOR
  • 21 / Oct / 2013
    • SIGNED CHAP.415

Summary

Relates to the sale of liens and tax exempt property in the county of Schenectady; authorizes certain property to retain tax exempt status where such property was exempt prior to chapter 100 of the laws of 2009 or chapter 177 of the laws of 2004.

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Bill Details

See Assembly Version of this Bill:
A7499
Versions:
S5641
Legislative Cycle:
2013-2014
Law Section:
Schenectady County

Sponsor Memo

BILL NUMBER:S5641

TITLE OF BILL: An act relating to the sale of liens and tax exempt
property in the county of Schenectady

PURPOSE:

This bill retroactively retains the approved tax-exempt status of real
property where liens have been sold.

SUMMARY OF PROVISIONS:

Section 1: Any real property that was subject to a tax lien and was
sold pursuant to chapter 177 of the laws of 2004 or chapter 100 of the
laws of 2009 and was tax exempt pursuant to 420-a of real property tax
law prior to the sale of the lien shall retain its tax exempt status
retroactively so long as the property is still continued to be in the
same use.

Section 2: Effective date.

JUSTIFICATION:

Legislation was passed in New York State allowing the sale of tax
liens in the City of Schenectady between the years of 2004-2009.
Unintentionally included in these sales were liens associated with
numerous tax-exempt churches and temples; these include, but are not
limited to, Consecration Temple Church of God in Christ, Calvary
Baptist Church, Koinonia Christian Ministries, Schenectady Hindi
Temple and Community Services, First Unitarian Society of Schenectady,
Mount Olivet Missionary Baptist Church, Duryee Memorial AME Zion,
Bethel AME Zion Church, New Creation in Christ and State Street
Presbyterian. These smaller religious entities, which are staffed
almost solely by volunteers, provide a stabilizing effect throughout
the City and are in imminent danger of being foreclosed upon. The City
of Schenectady and the County of Schenectady are in support of any
legislation which would prevent these foreclosures. Additionally, the
City has offered to pay the private lien buyer for the face-value of
the lien, without success. The intent of the original legislation that
went through the Assembly Committee on Cities was to sell liens in
years from 2004 through 2009 to give municipalities cash infusions,
but was not meant to sell liens associated with tax-exempt properties.
Through a series of errors by the City of Schenectady's former Sole
Assessor and those in charge of the lien sales, the liens for
tax-exempt properties were sold to a private entity which is now
threatening foreclosure. This legislation will retroactively retain
the tax-exempt status of these properties, invalidating the sale of
these liens.

LEGISLATIVE HISTORY:

New bill.

FISCAL IMPLICATIONS:

None to the State of New York.


EFFECTIVE DATE:

Immediately.

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

                                  5641

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 31, 2013
                               ___________

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

AN ACT relating to the sale of liens and  tax  exempt  property  in  the
  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 provision of any  general,  special  or
local  law  to  the  contrary, any real property, which was subject to a
delinquent tax lien and such lien was sold pursuant  to  either  chapter
177  of  the  laws of 2004 or chapter 100 of the laws of 2009 and before
such sale the real property was tax exempt pursuant to section  420-a of
the real property tax law, shall be deemed  to  have  retained  its  tax
exempt status prior to, on, and after the effective date of either chap-
ter  177 of the laws of 2004 or chapter 100 of the laws of 2009, so long
as the real property continued in the same use and manner that qualified
the real property as tax exempt prior to sale.
  S 2. This act shall take effect immediately.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10532-02-3

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