senate Bill S5523

2011-2012 Legislative Session

Authorizes Schenectady Hindu Temple and Community Services to file applications for real property tax exemptions

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to local government
returned to senate
died in assembly
Jun 14, 2011 referred to real property taxation
delivered to assembly
passed senate
ordered to third reading cal.1254
Jun 13, 2011 committee discharged and committed to rules
May 27, 2011 referred to local government

Votes

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S5523 - Bill Details

See Assembly Version of this Bill:
A8218
Current Committee:
Senate Local Government
Law Section:
Real Property Taxation

S5523 - Bill Texts

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Authorizes Schenectady Hindu Temple and Community Services to file applications for real property tax exemptions.

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BILL NUMBER:S5523

TITLE OF BILL:
An act
to authorize Schenectady Hindu Temple and Community Services
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 2006 and 2007
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 Hindu Temple and Community Services
for tax exemptions for the 2006 and 2007 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 Hindu Temple and Community Services missed the
application deadline and did not receive its tax exempt status for
the 2006 and 2007 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
________________________________________________________________________

                                  5523

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              May 27, 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 Schenectady Hindu Temple and Community  Services  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  Schenectady  Hindu Temple and Community Services, applications for
exemptions from real property taxes pursuant to  section  420-a  of  the
real  property  tax  law  for the 2006 and 2007 assessment rolls for the
parcels owned by Schenectady Hindu Temple and Community Services located
in the city of Schenectady at 1052 Pleasant Street, Schenectady,  other-
wise known as section 49.55, block 2, lot 1.11.  If accepted, the appli-
cations  shall be reviewed as if they had been received on or before the
taxable status date established for such rolls. If satisfied that  Sche-
nectady  Hindu Temple and Community Services 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 2006 and 2007 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 interest remain-
ing 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.
                                                           LBD11873-01-1

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