senate Bill S5479

Signed By Governor
2011-2012 Legislative Session

Authorizes First Unitarian Society to file applications for real property tax exemptions

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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.353
Jul 22, 2011 delivered to governor
Jun 17, 2011 returned to senate
passed assembly
ordered to third reading rules cal.415
substituted for a8042
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.894
May 25, 2011 referred to local government

Votes

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S5479 - Bill Details

See Assembly Version of this Bill:
A8042
Law Section:
Real Property Taxation

S5479 - Bill Texts

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Authorizes First Unitarian Society to file applications for real property tax exemptions.

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BILL NUMBER:S5479

TITLE OF BILL:
An act
to authorize First Unitarian Society to file applications for real
property tax exemptions

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 First Unitarian Society 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 First Unitarian Society 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

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.

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

                                  5479

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              May 25, 2011
                               ___________

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 First Unitarian Society  to  file  applications  for
  real property tax exemptions

  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  First  Unitarian  Society,  applications  for exemptions from real
property taxes pursuant to section 420-a of the real  property  tax  law
for  the  2008  and 2009 assessment rolls for the parcels owned by First
Unitarian Society located in the city of  Schenectady  at  1227  Wendell
Avenue,  Schenectady,  otherwise known as section 39.67, block 1, lot 3;
1248 Wendell Street, otherwise known as  section  39.68,  block  1,  lot
34.1.  If  accepted,  the  applications shall be reviewed as if they had
been received on or before the taxable status date established for  such
rolls.  If  satisfied  that  First  Unitarian Society would otherwise be
entitled to such exemptions if it had filed  the  applications  for  the
exemptions  by the appropriate taxable status dates, the assessor of the
city of Schenectady may upon approval by the city council of such  city,
grant  exemptions  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 exemptions are 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  inter-
est 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.
                                                           LBD11816-01-1

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