|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Aug 03, 2011||signed chap.353|
|Jul 22, 2011||delivered to governor|
|Jun 17, 2011||returned to senate|
ordered to third reading rules cal.415
substituted for a8042
|Jun 16, 2011||referred to ways and means|
delivered to assembly
|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|
senate Bill S5479Signed By Governor
Archive: Last Bill Status - Signed by Governor
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed by Governor
S5479 - Details
- See Assembly Version of this Bill:
- Law Section:
- Real Property Taxation
S5479 - Summary
Authorizes First Unitarian Society to file applications for real property tax exemptions.
S5479 - Sponsor Memo
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.
S5479 - Bill Text download pdf
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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