senate Bill S1260B

Signed By Governor
2009-2010 Legislative Session

Authorizes New Creation in Christ Ministries, Inc. to file applications for a real property tax exemption with the city of Schenectady

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Archive: Last Bill Status Via A8199 - Signed by Governor


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 13, 2010 signed chap.338
Aug 03, 2010 delivered to governor
Jun 24, 2010 returned to assembly
passed senate
3rd reading cal.91
substituted for s1260b
Jun 24, 2010 substituted by a8199b
Jun 07, 2010 amended on third reading 1260b
vote reconsidered - restored to third reading
Jun 07, 2010 returned to senate
recalled from assembly
Feb 24, 2010 referred to ways and means
delivered to assembly
passed senate
Feb 09, 2010 advanced to third reading
Feb 08, 2010 2nd report cal.
Feb 02, 2010 1st report cal.91
Jan 06, 2010 referred to local government
Jun 15, 2009 print number 1260a
amend and recommit to local government
Jan 28, 2009 referred to local government

Votes

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Feb 2, 2010 - Local Government committee Vote

S1260A
5
1
committee
5
Aye
1
Nay
1
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show committee vote details

Committee Vote: Feb 2, 2010

nay (1)
aye wr (1)
excused (1)

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

S1260 - Bill Details

See Assembly Version of this Bill:
A8199B
Law Section:
Schenectady County

S1260 - Bill Texts

view summary

Authorizes New Creation in Christ Ministries, Inc. to file applications for a real property tax exemption with the city of Schenectady.

view sponsor memo
BILL NUMBER: S1260

TITLE OF BILL :
An act to authorize New Creation in Christ Ministries to file an
application for real property tax exemption


PURPOSE :
This bill permits the City of Schenectady to accept late applications
for certain real property tax exemptions for the 2007 assessment roll,
and, if found eligible, to grant the exemptions and refund any excess
property taxes paid by the tax-exempt organization.

SUMMARY OF PROVISIONS :
This bill permits the Schenectady City Assessor to accept and evaluate
applications for tax exemptions for the 2007 assessment roll even
though the deadline for these applications has passed, and, if the
Assessor finds that the entities and properties are indeed tax exempt,
permits the City to grant the exemptions and refund any excess
property taxes already paid.

EXISTING LAW :
Under current law, there is no authority for the Assessor to accept
and evaluate late applications. The owner of a property which would be
exempt pursuant to section 420-a of the Real Property Tax law or
article 78 of the Civil Practice Law and Rules.

JUSTIFICATION :
This legislation was introduced following discussions between
officials of the City of Schenectady and representatives of several
tax-exempt organizations failed, for one reason or another, to file
timely applications for continuation of their real property tax
exemptions. These included churches and other previously exempt
charitable organizations. Section 420-a of the Real Property Tax Law
permits a local assessor to continue exemptions based on the
assessor's personal observation of the property's use, but that did
not occur in Schenectady in 2007. Consequently, the taxable status
date passed, and the properties were included on that year's
assessment roll without their exemptions, resulting in
impossible-to-pay tax burdens on churches and charities.

LEGISLATIVE HISTORY :
New in 2009

FISCAL IMPLICATIONS :
None.

LOCAL FISCAL IMPLICATIONS :
Will restore real property tax exemptions which previously existed,
returning relative shares of tax-exempt and taxpaying properties to
their status in the prior year.

EFFECTIVE DATE :
Immediate, and applicable to the 2007 assessment roll.
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The Bill text is not available.

S1260A - Bill Details

See Assembly Version of this Bill:
A8199B
Law Section:
Schenectady County

S1260A - Bill Texts

view summary

Authorizes New Creation in Christ Ministries, Inc. to file applications for a real property tax exemption with the city of Schenectady.

view sponsor memo
BILL NUMBER: S1260A

TITLE OF BILL :
An act to authorize New Creation in Christ Ministries to file an
application for real property tax exemption


PURPOSE :
This bill permits the City of Schenectady to accept late applications
for certain real property tax exemptions for the 2007 and 2008
assessment rolls, and, if found eligible, to grant the exemptions and
refund any excess property taxes paid by the tax-exempt organization.

SUMMARY OF PROVISIONS :
This bill permits the Schenectady City Assessor to accept and evaluate
applications for tax exemptions for the 2007 and 2008 assessment rolls
even though the deadline for these applications has passed, and, if
the Assessor finds that the entities and properties are indeed tax
exempt, permits the City to grant the exemptions and refund any excess
property taxes already paid.

EXISTING LAW :
Under current law, there is no authority for the Assessor to accept
and evaluate late applications. The owner of a property which would be
exempt pursuant to section 420-a of the Real Property Tax law or
article 78 of the Civil Practice Law and Rules

JUSTIFICATION :
This legislation was introduced following discussions between
officials of the City of Schenectady and representatives of several
tax-exempt organizations failed, for one reason or another, to file
timely applications for continuation of their real property tax
exemptions. These included churches and other previously exempt
charitable organizations. Section 420-a of the Real Property Tax Law
permits a local assessor to continue exemptions based on the
assessor's personal observation of the property's use, but that did
not occur in Schenectady in 2007 and 2008. Consequently, the taxable
status date passed, and the properties were included on that year's
assessment roll without their exemptions, resulting in
impossible-to-pay tax burdens on churches and charities.

LEGISLATIVE HISTORY :
New in 2009

FISCAL IMPLICATIONS :
None.

LOCAL FISCAL IMPLICATIONS :
Will restore real property tax exemptions which previously existed,
returning relative shares of tax exempt and taxpaying properties to
their status in the prior years.

EFFECTIVE DATE :
Immediately, and applicable to the 2007 and 2008 assessment rolls.
view full text
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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1260--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 28, 2009
                               ___________

Introduced  by  Sen.  FARLEY -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to authorize New Creation in Christ Ministries to file an  appli-
  cation 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  New  Creation  in  Christ  Ministries,  Inc.    an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the 2007 and 2008 assessment rolls for  the  parcel
owned  by  such not-for-profit organization which is located in the city
of Schenectady, county of Schenectady at 1073 Howard  Street,  otherwise
known  as  section 49.55, block 5, lot 30. If accepted, such application
shall be reviewed as if it had been received on or  before  the  taxable
status date established for such rolls.
  If  satisfied  that  New  Creation  in Christ Ministries, Inc.   would
otherwise 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 2007 and 2008 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
rolls. If such exemptions are granted and if such not-for-profit  organ-
ization  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 such 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.
                                                           LBD06924-03-9

S1260B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A8199B
Law Section:
Schenectady County

S1260B (ACTIVE) - Bill Texts

view summary

Authorizes New Creation in Christ Ministries, Inc. to file applications for a real property tax exemption with the city of Schenectady.

view sponsor memo
BILL NUMBER:S1260B

TITLE OF BILL:
An act to authorize New Creation in Christ Ministries to file an appli-
cation for real property tax exemption

PURPOSE:
This bill permits the City of Schenectady to accept a late application
for a certain real property tax exemption for the 2007, 2008 and 2009
assessment roll, and, if found eligible, to grant the exemption and
refund any excess property taxes paid by the tax-exempt organization.

SUMMARY OF PROVISIONS:
This bill permits the Schenectady City Assessor to accept and evaluate
an application for tax exemptions for the 2007, 2008 and 2009 assessment
roll even though the deadline for these applications has passed, and, if
the Assessor finds that the entity and property are indeed tax exempt,
permits the City to grant the exemption and refund any excess property
taxes already paid.

EXISTING LAW:
Under current law, there is no authority for the Assessor to accept and
evaluate late applications. The owner of a property would be exempt
pursuant to section 420-a of the Real Property Tax law or article 78 of
the Civil Practice Law and Rules.

JUSTIFICATION:
The New Creation in Christ Ministries, Inc. was not granted tax exempt
status for the 2007, 2008 and 2009 assessment rolls and must now rectify
this situation by legislation. This not for profit entity provides valu-
able charitable services to many children and families in need. This
property tax exemption will help enable them to continue providing
services to the community.

FISCAL IMPLICATIONS:
None.

LOCAL FISCAL IMPLICATIONS:
Will restore real property tax exemptions which previously existed,
returning relative shares of tax -exempt and taxpaying properties to
their status in the prior years.

EFFECTIVE DATE:
Immediately, and applicable to the 2007, 2008 and 2009 rolls.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1260--B
    Cal. No. 91

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            January 28, 2009
                               ___________

Introduced  by  Sen.  FARLEY -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee -- recommitted to the Committee on Local
  Government in accordance with Senate Rule 6, sec. 8 -- reported favor-
  ably from said committee, ordered to first and second report,  ordered
  to  a  third  reading, passed by Senate and delivered to the Assembly,
  recalled, vote reconsidered, restored to third  reading,  amended  and
  ordered reprinted, retaining its place in the order of third reading

AN  ACT to authorize New Creation in Christ Ministries to file an appli-
  cation 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 New Creation  in  Christ  Ministries,  Inc.    an  application  for
exemption from real property taxes pursuant to section 420-a of the real
property  tax  law  for the 2007, 2008 and 2009 assessment rolls for the
parcel owned by such not-for-profit organization which is located in the
city of Schenectady, county of Schenectady at 1073 Howard Street, other-
wise known as section 49.55, block 5, lot 30. 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 rolls.
  If satisfied that New Creation  in  Christ  Ministries,  Inc.    would
otherwise  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  2007,  2008  and  2009
assessment  rolls  and  owing by such not-for-profit organization on the
effective date of this act,  and  make  appropriate  correction  of  the
subject rolls. If such exemptions are granted and if such not-for-profit

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06924-05-0

S. 1260--B                          2

organization  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  such  taxes paid and cancel taxes, fines,
penalties or interest remaining unpaid.
  S 2. This act shall take effect immediately.

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