S2871-2013 - NY Senate Open Legislation - 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.

Sponsor: KENNEDY / Committee: REAL PROPERTY TAXATION
Law Section: Real Property Taxation

S2871-2013 Actions

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

S2871-2013 Meetings

Local Government: Mar 19, 2013

S2871-2013 Calendars

Active List: Apr 24, 2013 , Floor Calendar: Mar 20, 2013 , Floor Calendar: Mar 21, 2013 , Floor Calendar: Mar 23, 2013 , Floor Calendar: Mar 24, 2013 , Floor Calendar: Mar 25, 2013 , Floor Calendar: Mar 26, 2013 , Floor Calendar: Mar 27, 2013 , Floor Calendar: Apr 15, 2013 , Floor Calendar: Apr 16, 2013 , Floor Calendar: Apr 17, 2013 , Floor Calendar: Apr 22, 2013 , Floor Calendar: Apr 23, 2013 , Floor Calendar: Apr 24, 2013

S2871-2013 Votes

VOTE: COMMITTEE VOTE: - Local Government - Mar 19, 2013

Ayes (9): Martins, Ball, Boyle, Marchione, Ritchie, Valesky, Gipson, Latimer, O'Brien

VOTE: FLOOR VOTE: - Apr 24, 2013

Ayes (59): Adams, Addabbo, Avella, Ball, Boyle, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Espaillat, Farley, Felder, Flanagan, Fuschillo, Gallivan, Gianaris, Gipson, Golden, Grisanti, Hannon, Hassell-Thomps, Hoylman, Kennedy, Klein, Krueger, Lanza, Larkin, Latimer, LaValle, Libous, Little, Marcellino, Marchione, Martins, Maziarz, Montgomery, Nozzolio, O'Brien, Parker, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Tkaczyk, Valesky, Young, Zeldin
Nays (2): Bonacic, O'Mara
Excused (2): Griffo, Peralta

S2871-2013 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 prop-
erty 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.

S2871-2013 Text

 S T A T E   O F   N E W   Y O R K
 
                                          2871
 2013-2014 Regular Sessions
 I N  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.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05679-01-3

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