Bill S1172-2009

Authorizes the city of Schenectady to accept an application for real property tax exemption from Union Graduate College

Authorizes the city of Schenectady to accept an application for real property tax exemption from Union Graduate College.

Details

Actions

  • Aug 30, 2010: SIGNED CHAP.456
  • Aug 18, 2010: DELIVERED TO GOVERNOR
  • Jun 24, 2010: returned to senate
  • Jun 24, 2010: passed assembly
  • Jun 24, 2010: ordered to third reading rules cal.321
  • Jun 24, 2010: substituted for a3336
  • Feb 22, 2010: referred to ways and means
  • Feb 22, 2010: DELIVERED TO ASSEMBLY
  • Feb 22, 2010: PASSED SENATE
  • Feb 9, 2010: ADVANCED TO THIRD READING
  • Feb 8, 2010: 2ND REPORT CAL.
  • Feb 2, 2010: 1ST REPORT CAL.90
  • Jan 6, 2010: REFERRED TO LOCAL GOVERNMENT
  • Jan 27, 2009: REFERRED TO LOCAL GOVERNMENT

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Local Government - Feb 2, 2010
Ayes (5): Stewart-Cousins, Oppenheimer, Valesky, Thompson, Little
Ayes W/R (1): Johnson C
Nays (1): Bonacic
Excused (1): Morahan

Memo

 BILL NUMBER:  S1172

TITLE OF BILL :

An act to authorize Union Graduate College to file an application for real property tax exemption in the city of Schenectady

PURPOSE :

This bill permits the City of Schenectady to accept a late application for certain real property tax exemptions for the 2008 assessment roll, and, if found eligible, to grant the exemption 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 an application for tax exemptions for the 2008 assessment roll even though the deadline for this application has passed, and, if the Assessor finds that the entity 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.

JUSTIFICATION :

In 2008, the Union Graduate College acquired property for construction of a new classroom/administration building. Regrettably, the College failed to file the necessary paperwork for their property tax exemption in time for the 2008 taxable status date. This legislation will permit the assessor to accept a late application.

EFFECTIVE DATE : Immediately.

Text

STATE OF NEW YORK ________________________________________________________________________ S. 1172 A. 3336 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 Union Graduate College 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 Union Graduate College an application for exemption from real prop- erty taxes pursuant to section 420-a of the real property tax law for the 2008 assessment roll for the parcel owned by such not-for-profit organization which is located in the city of Schenectady, county of Schenectady at 80 Nott Terrace, otherwise known as section 39.73, block 2, lot 2. 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 Union Graduate College 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 2008 assessment roll and owing by such not-for- profit organization on the effective date of this act, and make appro- priate 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.

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