senate Bill S4538

2013-2014 Legislative Session

Authorizes First Unitarian Society 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 08, 2014 referred to local government
Apr 08, 2013 referred to local government

S4538 - Bill Details

Current Committee:
Law Section:
Real Property Taxation
Versions Introduced in 2011-2012 Legislative Session:
S5700

S4538 - Bill Texts

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Authorizes First Unitarian Society to file applications for real property tax exemptions.

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BILL NUMBER:S4538

TITLE OF BILL: An act to authorize First Unitarian Society to file
applications for real property tax exemptions

PURPOSE: This bill would permit the City of Schenectady to accept
late applications to address the real property taxes owed by the First
Unitarian Society of Schenectady for the 2008 and 2009 tax years.

SUMMARY OF PROVISIONS: This bill permits the Schenectady City
Assessor to accept and evaluate applications from the First Unitarian
Society of Schenectady to address their 2008 and 2009 real property
tax bills even though the deadlines for these application periods have
ended. If the Assessor finds that the entity and properties are indeed
tax exempt, this bill would permit the City to grant the exemption 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. A not-for-profit
owner of a property would be exempt pursuant to Section 420-a of the
Real Property Tax law.

JUSTIFICATION: The First Unitarian Society of Schenectady has been an
active church for over 111 years. They are a 400 member congregation
which actively serves and assists members within and outside of the
community, 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.

The church missed the application deadline and did not receive its tax
exempt status for prior year's rolls; therefore they must now rectify
this situation with legislation.

LEGISLATIVE HISTORY: Similar to S.5479/A.8042 of 2011

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
________________________________________________________________________

                                  4538

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              April 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 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 real property taxes 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 the
imposition of such taxes.   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 real property taxation for
the 2008 and 2009 tax years and owing by such  not-for-profit  organiza-
tion  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.
                                                           LBD07890-01-3

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