Authorizes the city of Schenectady to accept an application for real property tax exemption from Schenectady Day Nursery.
BILL NUMBER: S1171
TITLE OF BILL :
An act to authorize Schenectady Day Nursery, Inc. to file an application for real property tax exemption in the city of Schenectady
This bill permits the City of Schenectady to accept late applications for certain real property tax exemptions for the 2007 assessment roll, and, if found eligible, to grant the exemptions and refund any excess property taxes paid by the tax-exempt organization.
SUMMARY OF PROVISIONS :
The bill permits the Schenectady City Assessor to accept and evaluate applications for tax exemptions for the 2007 assessment roll even though the deadline for these applications has passed, and, if the Assessor finds that the entities and properties are indeed tax exempt, permits the City to grant the exemptions 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. The owner of property which would be exempt pursuant to section 420-a of the Real Property Tax Law may, however, seek judicial review pursuant to article seven of the Real Property Tax law or article 78 of the Civil Practice Law and Rules.
This legislation was introduced following discussions between officials of the City of Schenectady and representatives of several tax-exempt organizations which own property in the City. In the year 2007, an unusual number of tax exempt organizations failed, for one reason or another, to tile timely applications for continuation of their real property tax exemptions.
EFFECTIVE DATE : Immediately.
STATE OF NEW YORK ________________________________________________________________________ S. 1171 A. 3337 2009-2010 Regular Sessions S E N A T E - A S S E M B L Y January 27, 2009 ___________IN SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment IN ASSEMBLY -- Introduced by M. of A. TEDISCO -- read once and referred to the Committee on Real Property Taxation AN ACT to authorize Schenectady Day Nursery, Inc. to file an application for real property tax exemption in the city of Schenectady 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 Schenectady Day Nursery, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2007 assessment roll for the parcel owned by such not-for- profit organization which is located in the city of Schenectady, county of Schenectady at 25 Lafayette Street, otherwise known as section 39.73, block 1, lot 19. If accepted, such application shall be reviewed as if it had been received on or before the taxable status date established for such roll. If satisfied that Schenectady Day Nursery, Inc. would otherwise be entitled to such exemption if it had filed an application for exemption by the appropriate taxable status date, the assessor of the city of Schenectady may upon approval by the city council of such city, grant exemption from taxation based on the 2007 assessment roll and owing by such not-for-profit organization on the effective date of this act, and make appropriate correction of the subject roll. If such exemption is granted and if such not-for-profit organization shall have paid any tax with respect to the subject roll, 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. LBD07038-01-9