S T A T E O F N E W Y O R K
________________________________________________________________________
7294
I N S E N A T E
May 2, 2012
___________
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 Calvary Baptist 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 Calvary Baptist Church an application for exemption from real prop-
erty taxes pursuant to section 420-a of the real property tax law for
the 2009, 2010 and 2011 assessment rolls for the parcel owned by such
not-for-profit organization which is located in the city of Schenectady,
county of Schenectady at 20 Colonial Avenue, otherwise known as section
60.64, block 1, lots 4.2 and 5. 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 Calvary Baptist 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 2009, 2010 and 2011 assessment rolls and owing by
such not-for-profit organization on the effective date of this act, and
make appropriate 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 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 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.
LBD15609-01-2