senate Bill S3412B

Signed By Governor
2011-2012 Legislative Session

Authorizes the city of Schenectady to accept an application for real property tax exemption from Schenectady Civic Players, Inc.

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Archive: Last Bill Status - 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 17, 2011 signed chap.464
Aug 05, 2011 delivered to governor
Jun 17, 2011 returned to senate
passed assembly
ordered to third reading rules cal.396
substituted for a5414b
Jun 16, 2011 referred to real property taxation
delivered to assembly
passed senate
Jun 07, 2011 amended on third reading 3412b
Jun 06, 2011 advanced to third reading
Jun 02, 2011 2nd report cal.
Jun 01, 2011 1st report cal.882
May 04, 2011 print number 3412a
amend and recommit to local government
Feb 18, 2011 referred to local government

Votes

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Bill Amendments

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

S3412 - Bill Details

See Assembly Version of this Bill:
A5414B
Law Section:
Real Property

S3412 - Bill Texts

view summary

Authorizes the city of Schenectady to accept an application for real property tax exemption from Schenectady Civic Players, Inc.

view sponsor memo
BILL NUMBER:S3412

TITLE OF BILL:
An act
to authorize Schenectady Civic Players, Inc.
to file an application for real
property tax exemption in the city of Schenectady

PURPOSE:
This bill permits the City of Schenectady to accept late applications
for certain real property tax exemptions for the 2008 and 2009
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 from the Schenectady Civic Players for tax exemptions
for the 2008 and 2009 assessment rolls even though the deadline for
these applications has passed, and, if the Assessor finds that the
entity 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 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 Schenectady Civic Players, Inc. missed the application deadline
and did not receive its tax exempt status for the 2008 and 2009
assessment rolls, and therefore must now rectify this situation by
legislation. This not for profit entity provides valuable charitable
services to many children and families in need. This property tax
exemption will help enable them to continue providing services to the
community.

LEGISLATIVE HISTORY:
New in 2011

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 prior years.

EFFECTIVE DATE:
Immediately.

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

    S. 3412                                                  A. 5414

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 18, 2011
                               ___________

IN  SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN ASSEMBLY -- Introduced by M. of A. TEDISCO -- read once and  referred
  to the Committee on Real Property Taxation

AN ACT to authorize Schenectady Civic Players, Inc.  to file an applica-
  tion for real property tax exemption in the city of Schenectady

  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  Schenectady Civic Players, 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 Schenectady,  county
of  Schenectady at 8 S. Church Street, otherwise known as section 39.63,
block 2, lot 21, and for the 2008 and  2009  assessment  rolls  for  the
property  owned  by  such  organization  located at 12 S. Church Street,
otherwise known as section 39.63, block 2, Lot 22.   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 Schenectady Civic Players, 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 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
exemption  is granted and if such not-for-profit organization shall have
paid any tax with respect to the subject rolls, the  governing  body  or

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07957-01-1

S. 3412                             2                            A. 5414

tax  department  may,  in its sole discretion, provide for the refund of
those taxes paid and cancel taxes, fines, penalties or interest  remain-
ing unpaid.
  S 2. This act shall take effect immediately.

S3412A - Bill Details

See Assembly Version of this Bill:
A5414B
Law Section:
Real Property

S3412A - Bill Texts

view summary

Authorizes the city of Schenectady to accept an application for real property tax exemption from Schenectady Civic Players, Inc.

view sponsor memo
BILL NUMBER:S3412A

TITLE OF BILL:
An act
to authorize Schenectady Civic Players, Inc.
to file an application for real
property tax exemption in the city of Schenectady

PURPOSE:
This bill permits the City of Schenectady to accept late applications
for certain real property tax exemptions for the 2008 and 2009
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 from the Schenectady Civic Players for tax exemptions
for the 2008 and 2009 assessment rolls even though the deadline for
these applications has passed, and, if the Assessor finds that the
entity 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 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 Schenectady Civic Players, Inc. missed the application deadline
and did not receive its tax exempt status for the 2008 and 2009
assessment rolls, and therefore must now rectify this situation by
legislation. This not for profit entity provides valuable charitable
services to many children and families in need. This property tax
exemption will help enable them to continue providing services to the
community.

LEGISLATIVE HISTORY:
New in 2011.

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 prior years.

EFFECTIVE DATE:
Immediately.

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

    S. 3412--A                                            A. 5414--A

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 18, 2011
                               ___________

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

IN  ASSEMBLY -- Introduced by M. of A. TEDISCO -- read once and referred
  to the Committee on Real Property Taxation  --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee

AN ACT to authorize Schenectady Civic Players, Inc.  to file an applica-
  tion for real property tax exemption in the city of Schenectady

  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 Schenectady Civic Players, 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 Schenectady, county
of Schenectady at 8 S. Church Street, otherwise known as section  39.63,
block  3,  lot  21,  and  for the 2008 and 2009 assessment rolls for the
property owned by such organization located  at  12  S.  Church  Street,
otherwise  known  as  section 39.63, block 3, Lot 22.  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 Schenectady Civic Players, 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 and 2009 assessment rolls and
owing by such not-for-profit organization on the effective date of  this

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07957-02-1

S. 3412--A                          2                         A. 5414--A

act,  and  make  appropriate  correction  of  the subject rolls. If such
exemption is granted and if such not-for-profit 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
those taxes paid and cancel taxes, fines, penalties or interest  remain-
ing unpaid.
  S 2. This act shall take effect immediately.

S3412B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A5414B
Law Section:
Real Property

S3412B (ACTIVE) - Bill Texts

view summary

Authorizes the city of Schenectady to accept an application for real property tax exemption from Schenectady Civic Players, Inc.

view sponsor memo
BILL NUMBER:S3412B

TITLE OF BILL:
An act
to authorize Schenectady Civic Players, Inc.
to file an application for real
property tax exemption in the city of Schenectady

PURPOSE:
This bill permits the City of Schenectady to accept late applications
for certain real property tax exemptions for the 2008 and 2009
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 from the Schenectady Civic Players for tax exemptions
for the 2008 and 2009 assessment rolls even though the deadline for
these applications has passed, and, if the Assessor finds that the
entity 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 would be
exempt pursuant to section 420-b of the Real Property Tax law or
article 78 of the Civil Practice Law and Rules

JUSTIFICATION:
The Schenectady Civic Players, Inc. missed the application deadline
and did not receive its tax exempt status for the 2008 and 2009
assessment rolls, and therefore must now rectify this situation by
legislation.
This not for profit entity provides valuable charitable services to
many children and families in need. This property tax exemption will
help enable them to continue providing services to the community.

LEGISLATIVE HISTORY:
New in 2011

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 prior years.

EFFECTIVE DATE:
Immediately.

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

    S. 3412--B                                            A. 5414--B
    Cal. No. 882

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 18, 2011
                               ___________

IN  SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment -- committee  discharged,  bill  amended,  ordered  reprinted  as
  amended  and  recommitted to said committee -- reported favorably from
  said committee, ordered to first and second report, ordered to a third
  reading, amended and ordered reprinted, retaining  its  place  in  the
  order of third reading

IN  ASSEMBLY -- Introduced by M. of A. TEDISCO -- read once and referred
  to the Committee on Real Property Taxation  --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee -- again  reported  from  said  committee  with  amendments,
  ordered reprinted as amended and recommitted to said committee

AN ACT to authorize Schenectady Civic Players, Inc.  to file an applica-
  tion for real property tax exemption in the city of Schenectady

  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  Schenectady Civic Players, Inc.  an application for exemption from
real property taxes pursuant to section 420-b 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 Schenectady,  county
of  Schenectady at 8 S. Church Street, otherwise known as section 39.63,
block 3, lot 21, and for the 2008 and  2009  assessment  rolls  for  the
property  owned  by  such  organization  located at 12 S. Church Street,
otherwise known as section 39.63, block 3, Lot 22.   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 Schenectady Civic Players, Inc.  would otherwise  be
entitled  to such exemption if it had filed an application for exemption

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07957-03-1

S. 3412--B                          2                         A. 5414--B

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 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
exemption  is granted and if such not-for-profit 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
those taxes paid and cancel taxes, fines, penalties or interest  remain-
ing unpaid.
  S 2. This act shall take effect immediately.

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