assembly Bill A5543B

Signed By Governor
2017-2018 Legislative Session

Authorizes Congregation Beth-El Sephardic Center to retroactively apply for a real property tax exemption

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Archive: Last Bill Status Via S2398 - Signed by Governor


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

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Actions

view actions (17)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 21, 2017 signed chap.231
Aug 09, 2017 delivered to governor
Jun 14, 2017 returned to senate
passed assembly
ordered to third reading rules cal.219
substituted for a5543b
Jun 14, 2017 substituted by s2398b
Jun 13, 2017 ordered to third reading rules cal.219
rules report cal.219
reported
Jun 08, 2017 reported referred to rules
Jun 06, 2017 reported referred to ways and means
Apr 28, 2017 print number 5543b
Apr 28, 2017 amend and recommit to real property taxation
Mar 31, 2017 print number 5543a
Mar 31, 2017 amend and recommit to real property taxation
Feb 10, 2017 referred to real property taxation

Votes

view votes

Mar 21, 2017 - Local Government committee Vote

S2398
8
0
committee
8
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Mar 21, 2017

aye wr (1)

A5543 - Details

See Senate Version of this Bill:
S2398
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
A10319, S7941

A5543 - Summary

Authorizes Congregation Beth-El Sephardic Center to retroactively apply for a real property tax exemption.

A5543 - Bill Text download pdf


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

                                  5543

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                            February 10, 2017
                               ___________

Introduced by M. of A. WEPRIN -- read once and referred to the Committee
  on Real Property Taxation

AN  ACT  to  authorize Congregation Beth-El Sephardic Center to retroac-
  tively apply for a real property tax exemption for certain property in
  the neighborhood of Fresh Meadows, county of Queens

  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 county of Queens is hereby authorized to accept from
Congregation Beth-El Sephardic Center, an application for exemption from
real  property  taxes pursuant to section 420-a of the real property tax
law for the 2015 assessment roll, and for the 2014-2015 school taxes for
the parcel owned by such not-for-profit entity which is located at  180-
01  Union  Turnpike,  in  the  neighborhood  of Fresh Meadows, county of
Queens.  If accepted, the application shall be reviewed  as  if  it  had
been  received on or before the taxable status date established for such
rolls.
  If satisfied that such not-for-profit organization would otherwise  be
entitled to such exemption if such not-for-profit organization had filed
an  application for exemption by the appropriate taxable status date and
if title to the property had  been  transferred  prior  to  the  taxable
dates,  the  assessor,  upon  approval by the New York city council, may
make appropriate correction to the subject rolls. If such  exemption  is
granted  and  such organization, therefore, shall have paid any tax with
respect to the subject rolls,  the  applicable  governing  body  or  tax
department  may, in its sole discretion, provide for the refund of those
taxes paid and cancel those taxes, fines, penalties, liens, or  interest
remaining unpaid.
  § 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00394-01-7

A5543A - Details

See Senate Version of this Bill:
S2398
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
A10319, S7941

A5543A - Summary

Authorizes Congregation Beth-El Sephardic Center to retroactively apply for a real property tax exemption.

A5543A - Bill Text download pdf


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

                                 5543--A

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                            February 10, 2017
                               ___________

Introduced by M. of A. WEPRIN -- read once and referred to the Committee
  on  Real  Property  Taxation  --  committee  discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to authorize Congregation Beth-El Sephardic  Center  to  retroac-
  tively apply for a real property tax exemption for certain property in
  the neighborhood of Fresh Meadows, county of Queens

  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 this chapter or  any
other  law  to  the contrary, real property designated on the tax map of
the city of New York as Block 7195 Lot 46 in the borough of Queens,  may
be  eligible  for exemption from real property taxes pursuant to section
420-a of the real property tax  law  for  tax  years  2007-2008  through
2015-2016,  even  though the real property was not owned in fee title by
Congregation Beth-El Sephardic Center, based upon  a  showing  that  the
real  property  was purchased and held on behalf of Congregation Beth-El
Sephardic Center for these tax years, and the  property  has  been  used
exclusively by such organization for carrying out religious purposes and
is  currently  being  used for such purposes. If satisfied that the real
property meets the criteria above and such  not-for-profit  organization
would  otherwise be entitled to such exemption, the assessor shall grant
an exemption for the above-referenced tax years and the city of New York
may cancel and annul any unpaid real property taxes that accrued on such
property for the tax years when the property was held for the benefit of
Congregation Beth-El Sephardic Center and prior to  the  date  that  fee
title  to  the  property  was acquired by Congregation Beth-El Sephardic
Center, together with any interest accruing on such unpaid real property
taxes.
  § 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00394-02-7

A5543B (ACTIVE) - Details

See Senate Version of this Bill:
S2398
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
A10319, S7941

A5543B (ACTIVE) - Summary

Authorizes Congregation Beth-El Sephardic Center to retroactively apply for a real property tax exemption.

A5543B (ACTIVE) - Bill Text download pdf


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

                                 5543--B

                       2017-2018 Regular Sessions

                          I N  A S S E M B L Y

                            February 10, 2017
                               ___________

Introduced by M. of A. WEPRIN -- read once and referred to the Committee
  on  Real  Property  Taxation  --  committee  discharged, bill amended,
  ordered reprinted as amended and  recommitted  to  said  committee  --
  again  reported from said committee with amendments, ordered reprinted
  as amended and recommitted to said committee

AN ACT to authorize Congregation Beth-El Sephardic  Center  to  retroac-
  tively apply for a real property tax exemption for certain property in
  the neighborhood of Fresh Meadows, county of Queens

  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 this chapter or  any
other  law  to  the contrary, real property designated on the tax map of
the city of New York as Block 7195 Lot 46 in the borough of Queens,  may
be  eligible  for exemption from real property taxes pursuant to section
420-a of  the  real  property  tax  law  for  tax  years  2014-2015  and
2015-2016,  even  though the real property was not owned in fee title by
Congregation Beth-El Sephardic Center, based upon  a  showing  that  the
real  property  was purchased and held on behalf of Congregation Beth-El
Sephardic Center for these tax years, and the  property  has  been  used
exclusively by such organization for carrying out religious purposes and
is  currently  being  used for such purposes. If satisfied that the real
property meets the criteria above and such  not-for-profit  organization
would  otherwise be entitled to such exemption, the assessor shall grant
an exemption for the above-referenced tax years and the city of New York
may cancel and annul any unpaid real property taxes that accrued on such
property for the tax years when the property was held for the benefit of
Congregation Beth-El Sephardic Center and prior to  the  date  that  fee
title  to  the  property  was acquired by Congregation Beth-El Sephardic
Center, together with any interest accruing on such unpaid real property
taxes.
  § 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.