Bill S2871-2013

Authorizes the assessor of the city of Buffalo to accept an application for real property tax exemption from The Service Collaborative of WNY

Authorizes the assessor of the city of Buffalo to accept an application for real property tax exemption from The Service Collaborative of Western New York.

Details

Actions

  • Sep 27, 2013: SIGNED CHAP.363
  • Sep 17, 2013: DELIVERED TO GOVERNOR
  • Jun 20, 2013: returned to senate
  • Jun 20, 2013: passed assembly
  • Jun 20, 2013: ordered to third reading rules cal.570
  • Jun 20, 2013: substituted for a7990
  • Apr 24, 2013: referred to real property taxation
  • Apr 24, 2013: DELIVERED TO ASSEMBLY
  • Apr 24, 2013: PASSED SENATE
  • Mar 21, 2013: ADVANCED TO THIRD READING
  • Mar 20, 2013: 2ND REPORT CAL.
  • Mar 19, 2013: 1ST REPORT CAL.233
  • Jan 24, 2013: REFERRED TO LOCAL GOVERNMENT

Votes

VOTE: COMMITTEE VOTE: - Local Government - Mar 19, 2013
Ayes (9): Martins, Ball, Boyle, Marchione, Ritchie, Valesky, Gipson, Latimer, O'Brien

Memo

BILL NUMBER:S2871

TITLE OF BILL: An act authorizing the assessor of the city of Buffalo to accept an application for exemption from real property taxes from The Service Collaborative of WNY, Inc. for a certain parcel of land located in the city of Buffalo

Summary of Provisions:

Section 1 states that, notwithstanding any other provision of the law to the contrary, the assessor of the City of Buffalo is authorized to accept from The Service Collaborative of WNY, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the assessment roll for the 2010 assessment year, for the parcel located at 635 South Park Ave, Buffalo. If accepted, the application shall be reviewed as if it has been received on or before the taxable status date established for such roll.

If satisfied that the Service Collaborative acquired title to the property for which it seeks exemption, the city of Buffalo may grant exemption from taxation beginning with the date of acquisition of the property by The Service Collaborative of WNY, Inc.

If the exemption is granted, and if The Service Collaborative of WNY, Inc. paid any tax with respect to such subject roll, the governing body or tax department may provide for those taxes paid and cancel taxes, fines, penalties or interest remaining unpaid.

Section 2 contains the effective date.

Justification: The Service Collaborative of WNY, Inc., a not-for-profit organization pursuant to section 420-a of the Real Property Tax Law, acquired the title to a parcel of property in the city of Buffalo and would otherwise be entitled to tax exemption on such property if such an application was filed for the exemption on or before the appropriate taxable status date.

Due to the timing that The Service Collaborative of WNY, Inc. acquired this property, they were unable to apply for exemption status for the year in which said properties were acquired, despite their eligibility and qualification for such an exemption. This bill would alleviate the hardship that would be suffered by The Service Collaborative of WNY, Inc. should they be required to pay the aforementioned property tax.

Prior Legislative History: None

Fiscal Implications: None

Effective Date: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 2871 2013-2014 Regular Sessions IN SENATE January 24, 2013 ___________
Introduced by Sen. KENNEDY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT authorizing the assessor of the city of Buffalo to accept an application for exemption from real property taxes from The Service Collaborative of WNY, Inc. for a certain parcel of land located in the city of Buffalo 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 Buffalo is hereby authorized to accept from The Service Collaborative of WNY, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the assessment roll for the 2010 assessment year, for the parcel located at 635 South Park Avenue, city of Buffalo, otherwise known as section 122.41, block 3, lot 1.2. If accepted, the application shall be reviewed as if it had been received on or before the taxable status date established for such roll. If satisfied that The Service Collaborative of WNY, Inc. (i) acquired title to the property for which it seeks exemption subsequent to the taxable status dates established for such roll and prior to the taxable status date for the next ensuing assessment roll and (ii) would other- wise be entitled to such exemption if it had filed an application for exemption by the appropriate taxable status date, the assessor, upon approval by the city of Buffalo common council, may grant exemption from taxation beginning with the date of acquisition of the property by The Service Collaborative of WNY, Inc. and make appropriate correction of this subject roll. If such exemption is granted and if The Service Collaborative of WNY, Inc. shall have paid any tax with respect to such subject roll, the governing body or tax department may, in its sole discretion, provide for those taxes paid and cancel taxes, fines, penal- ties or interest remaining unpaid. S 2. This act shall take effect immediately.

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