senate Bill S2871

Signed By Governor
2013-2014 Legislative Session

Authorizes the assessor of the city of Buffalo to accept an application for real property tax exemption from The Service Collaborative of WNY

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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
Sep 27, 2013 signed chap.363
Sep 17, 2013 delivered to governor
Jun 20, 2013 returned to senate
passed assembly
ordered to third reading rules cal.570
substituted for a7990
Apr 24, 2013 referred to real property taxation
delivered to assembly
passed senate
Mar 21, 2013 advanced to third reading
Mar 20, 2013 2nd report cal.
Mar 19, 2013 1st report cal.233
Jan 24, 2013 referred to local government

Votes

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S2871 - Bill Details

See Assembly Version of this Bill:
A7990
Law Section:
Real Property Taxation

S2871 - Bill Texts

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Authorizes the assessor of the city of Buffalo to accept an application for real property tax exemption from The Service Collaborative of Western New York.

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BILL NUMBER:S2871

TITLE OF BILL: An act authorizing the assessor of the city of Buffalo
to accept an application for exemption from real property taxes from The
Service Collaborative of WNY, Inc. for a certain parcel of land located
in the city of Buffalo

Summary of Provisions:

Section 1 states that, notwithstanding any other provision of the law to
the contrary, the assessor of the City of Buffalo is authorized to
accept from The Service Collaborative of WNY, Inc. an application for
exemption from real property taxes pursuant to section 420-a of the real
property tax law for the assessment roll for the 2010 assessment year,
for the parcel located at 635 South Park Ave, Buffalo. If accepted, the
application shall be reviewed as if it has been received on or before
the taxable status date established for such roll.

If satisfied that the Service Collaborative acquired title to the prop-
erty for which it seeks exemption, the city of Buffalo may grant
exemption from taxation beginning with the date of acquisition of the
property by The Service Collaborative of WNY, Inc.

If the exemption is granted, and if The Service Collaborative of WNY,
Inc. paid any tax with respect to such subject roll, the governing body
or tax department may provide for those taxes paid and cancel taxes,
fines, penalties or interest remaining unpaid.

Section 2 contains the effective date.

Justification: The Service Collaborative of WNY, Inc., a not-for-profit
organization pursuant to section 420-a of the Real Property Tax Law,
acquired the title to a parcel of property in the city of Buffalo and
would otherwise be entitled to tax exemption on such property if such an
application was filed for the exemption on or before the appropriate
taxable status date.

Due to the timing that The Service Collaborative of WNY, Inc. acquired
this property, they were unable to apply for exemption status for the
year in which said properties were acquired, despite their eligibility
and qualification for such an exemption. This bill would alleviate the
hardship that would be suffered by The Service Collaborative of WNY,
Inc. should they be required to pay the aforementioned property tax.

Prior Legislative History: None

Fiscal Implications: None

Effective Date: This act shall take effect immediately.

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

                                  2871

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 24, 2013
                               ___________

Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT authorizing the assessor of the city  of  Buffalo  to  accept  an
  application  for  exemption  from real property taxes from The Service
  Collaborative of WNY, Inc. for a certain parcel of land located in the
  city of Buffalo

  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 Buffalo is hereby authorized to accept from
The Service Collaborative of WNY, Inc. an application for exemption from
real property taxes pursuant to section 420-a of the real  property  tax
law for the assessment roll for the 2010 assessment year, for the parcel
located  at  635  South Park Avenue, city of Buffalo, otherwise known as
section 122.41, block 3, lot 1.2. If accepted, the application shall  be
reviewed as if it had been received on or before the taxable status date
established for such roll.
  If  satisfied that The Service Collaborative of WNY, Inc. (i) acquired
title to the property for which it seeks  exemption  subsequent  to  the
taxable  status dates established for such roll and prior to the taxable
status date for the next ensuing assessment roll and (ii)  would  other-
wise  be  entitled  to such exemption if it had filed an application for
exemption by the appropriate taxable status  date,  the  assessor,  upon
approval by the city of Buffalo common council, may grant exemption from
taxation  beginning  with the date of acquisition of the property by The
Service Collaborative of WNY, Inc. and make  appropriate  correction  of
this  subject  roll.  If  such  exemption  is granted and if The Service
Collaborative of WNY, Inc. shall have paid any tax with respect to  such
subject  roll,  the  governing  body  or tax department may, in its sole
discretion, provide for those taxes paid and cancel taxes, fines, penal-
ties 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.
                                                           LBD05679-01-3

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