NY State Senate Bill 2009-S4383

Senate Bill S4383

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

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to local government
Apr 22, 2009	referred to local government

2009-S4383 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Schenectady County

2009-S4383 (ACTIVE) - Summary

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

2009-S4383 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S4383

 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 2008 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 2008 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 n 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 years.

 EFFECTIVE DATE :
Immediately, and applicable to the 2008 assessment roll.

2009-S4383 (ACTIVE) - Bill Text download pdf

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

                                  4383

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 22, 2009
                               ___________

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 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 2008 assessment roll for the  parcel  owned  by
such  not-for-profit  organization which is located in the city of Sche-
nectady, 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 roll.
  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 2008 assessment roll
and owing by such not-for-profit organization on the effective  date  of
this  act,  and make appropriate correction of the subject roll. If such
exemption is granted and if such not-for-profit organization shall  have
paid any tax with respect to the subject roll, 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.
                                                           LBD11043-01-9

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