senate Bill S5089

2013-2014 Legislative Session

Authorizes Higher Ground Worship Center, Inc. to file applications for real property tax exemptions

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

do you support this bill?

Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to local government
May 08, 2013 referred to local government

S5089 - Bill Details

See Assembly Version of this Bill:
A7584
Current Committee:
Senate Local Government
Law Section:
Real Property Taxation

S5089 - Bill Texts

view summary

Authorizes Higher Ground Worship Center, Inc. to file applications for real property tax exemptions.

view sponsor memo
BILL NUMBER:S5089

TITLE OF BILL: An act to authorize Higher Ground Worship Center, Inc.
to file applications for real property tax exemptions

PURPOSE: This bill would permit the Schenectady City Assessor to
accept late applications to address the real property taxes owed by
Higher Ground Worship Center, Inc. of Schenectady for the 2009 tax
year.

SUMMARY OF PROVISIONS: This bill permits the Schenectady City
Assessor to accept and evaluate applications from the Higher Ground
Worship Center, Inc. to address their 2009 real property tax bills
even though the deadline for this application period has passed. 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: Higher Ground Worship Center, Inc. of Schenectady was
not granted tax-exempt status for the 2008 assessment roll and must
now rectify this situation through state legislation. 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.

LEGISLATIVE HISTORY: This is a new bill.

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

view full text
download pdf
                    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

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.