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