Relates to the applicable exemption years for the Pelham Jewish Center real property tax exemption.
Ayes (60): 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, O'Mara, Parker, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Sampson, Sanders, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Tkaczyk, Valesky, Young, Zeldin
Nays (1): Bonacic
Excused (2): Griffo, Peralta
TITLE OF BILL: An act to amend chapter 174 of the laws of 2012 relating to authorizing a real property tax exemption application from Pelham Jewish Center in the town of Pelham, county of Westchester, in relation to the applicable exemption years
PURPOSE OF GENERAL IDEA OF BILL: To implement a chapter amendment that amends a recently enacted law that authorized the Pelham Jewish Center to apply for a real property tax exemption for certain property in Town of Pelham, so that the appropriate tax assessment year can be used.
SUMMARY OF PROVISIONS:
Section 1: Amends section 1 of Chapter 174 of the laws of 2012 that authorizes the Town of Pelham, county of Westchester, to accept from the Pelham Jewish Center an application for exemption from real property taxes. It changes the effective tax assessment year from 2012-2013 to 2011-2012.
JUSTIFICATION: The Pelham Jewish Center is a non-for-profit organization that purchased a house to be used by a member of its clergy very shortly after the deadline for the application for a religious exemption from the property taxes was due. As a not-for-profit organization it would be entitled to such an exemption if the organization had owned the property and filed an application for the exemption by the appropriate taxable status date. This bill amends the applicable tax assessment year. This bill has been requested by the Pelham Jewish Center.
FISCAL IMPLICATION: None.
EFFECTIVE DATE: Immediately.
STATE OF NEW YORK ________________________________________________________________________ 3070 2013-2014 Regular Sessions IN SENATE January 29, 2013 ___________Introduced by Sen. KLEIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend chapter 174 of the laws of 2012 relating to authorizing a real property tax exemption application from Pelham Jewish Center in the town of Pelham, county of Westchester, in relation to the applica- ble exemption years THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 1 of chapter 174 of the laws of 2012, relating to authorizing a real property tax exemption application from Pelham Jewish Center in the town of Pelham, county of Westchester, is amended to read as follows: Section 1. Notwithstanding any other provision of law to the contrary, the assessor of the Town of Pelham, county of Westchester, is hereby authorized to accept from the Pelham Jewish Center an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the
[2012-2013]2011-2012 assessment roll, for the parcel owned by such non-for-profit synagogue which is located at 804 Wolfs Lane, otherwise known as Pelham tax map block and lot number 554405 166.27-2-64. 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 Pelham Jewish Center would otherwise be entitled to such exemption if such not-for-profit organization had acquired the subject property and filed an application for exemption by the appropri- ate taxable status date, the assessor, upon approval by the Town of Pelham, Village of Pelham Manor and Pelham UFSD Board, may make appro- priate correction to the subject roll. If such exemption is granted and such organization, therefore, shall have paid any tax with respect to the subject roll, the applicable governing body or tax department may, in its sole discretion, provide for a refund of those taxes paid and cancel those taxes, fines, penalties, liens or interest that remain 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. LBD05977-01-3