S T A T E O F N E W Y O R K
________________________________________________________________________
5089
2013-2014 Regular Sessions
I N S E N A T E
May 8, 2013
___________
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 Higher Ground Worship Center, Inc. to file applica-
tions 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 Higher Ground Worship Center, Inc., applications for exemptions
from real property taxes pursuant to section 420-a of the real property
tax law for the 2009 real property taxes for the parcels owned by Higher
Ground Worship Center, Inc. located in the city of Schenectady at 801
Stanley Street, Schenectady, otherwise known as section 49.33, block 4,
lot 1.1; 803 Stanley Street, otherwise known as section 49.33, block 4,
lot 1.2. If accepted, the applications shall be reviewed as if they had
been received on or before the taxable status date established for the
imposition of such taxes. If satisfied that Higher Ground Worship
Center, Inc. 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 real property
taxation for the 2009 tax years and owing by such not-for-profit organ-
ization on the effective date of this act, and make appropriate
correction of the applicable 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 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.
LBD10757-01-3