senate Bill S2398B

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 - 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 (15)
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
May 24, 2017 referred to real property taxation
delivered to assembly
passed senate
May 08, 2017 amended on third reading 2398b
Apr 24, 2017 amended on third reading 2398a
Mar 23, 2017 advanced to third reading
Mar 22, 2017 2nd report cal.
Mar 21, 2017 1st report cal.454
Jan 13, 2017 referred to local government

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)

S2398 - Details

See Assembly Version of this Bill:
A5543
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
S7941, A10319

S2398 - Summary

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

S2398 - Sponsor Memo

S2398 - Bill Text download pdf


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

                                  2398

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 13, 2017
                               ___________

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

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

S2398A - Details

See Assembly Version of this Bill:
A5543
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
S7941, A10319

S2398A - Summary

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

S2398A - Sponsor Memo

S2398A - Bill Text download pdf


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

                                 2398--A
    Cal. No. 454

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 13, 2017
                               ___________

Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  reported  favorably  from  said committee, ordered to first and second
  report, ordered to a third reading,  amended  and  ordered  reprinted,
  retaining its place in the order of third reading

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

S2398B (ACTIVE) - Details

See Assembly Version of this Bill:
A5543
Law Section:
Real Property Taxation
Versions Introduced in 2015-2016 Legislative Session:
S7941, A10319

S2398B (ACTIVE) - Summary

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

S2398B (ACTIVE) - Sponsor Memo

S2398B (ACTIVE) - Bill Text download pdf


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

                                 2398--B
    Cal. No. 454

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 13, 2017
                               ___________

Introduced  by  Sen.  COMRIE -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  reported  favorably  from  said committee, ordered to first and second
  report, ordered to a third reading,  amended  and  ordered  reprinted,
  retaining its place in the order of third reading -- again amended and
  ordered reprinted, retaining its place in the order of third reading

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.

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