senate Bill S4766

Signed By Governor
2011-2012 Legislative Session

Authorizes Bethel A.M.E. Church to file applications for a real property tax exemption with the city of Schenectady

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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 03, 2011 signed chap.349
Jul 22, 2011 delivered to governor
Jun 20, 2011 returned to senate
passed assembly
ordered to third reading rules cal.483
substituted for a7243
Jun 16, 2011 referred to ways and means
delivered to assembly
passed senate
Jun 06, 2011 advanced to third reading
Jun 02, 2011 2nd report cal.
Jun 01, 2011 1st report cal.891
Apr 20, 2011 referred to local government

Votes

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S4766 - Bill Details

See Assembly Version of this Bill:
A7243
Law Section:
Schenectady County

S4766 - Bill Texts

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Authorizes Bethel A.M.E. Church to file applications for a real property tax exemption with the city of Schenectady.

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BILL NUMBER:S4766

TITLE OF BILL:
An act
to authorize Bethel A.M.E. Church 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:
The 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
property which would be exempt pursuant to section 420-a of the Real
Property Tax Law may, however, seek judicial review pursuant to
article seven of the Real Property Tax law or article 78 of the Civil
Practice Law and Rules.

JUSTIFICATION:
Bethel A.M.E. was not granted tax-exempt status for the
2008 assessment roll and must now rectify this situation through
state 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.

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

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

    S. 4766                                                  A. 7243

                       2011-2012 Regular Sessions

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

                             April 20, 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 Bethel A.M.E. Church to file an application 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 Bethel A.M.E. Church an application for exemption from real proper-
ty  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  organ-
ization  which is located in the city of Schenectady, county of Schenec-
tady at 540 Mumford Street, otherwise known as section 49.31,  block  3,
lot  23.1.  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 Bethel A.M.E. Church 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  appro-
priate  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.
                                                           LBD10833-01-1

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