S3070-2013 - NY Senate Open Legislation - Relates to the applicable exemption years for the Pelham Jewish Center real property tax exemption

Relates to the applicable exemption years for the Pelham Jewish Center real property tax exemption.

Sponsor: KLEIN / Committee: WAYS AND MEANS
Law Section: Real Property Taxation / Law: Amd S1, Chap 174 of 2012

S3070-2013 Actions

Apr 24, 2013: referred to ways and means
Apr 24, 2013: DELIVERED TO ASSEMBLY
Apr 24, 2013: PASSED SENATE
Mar 7, 2013: ADVANCED TO THIRD READING
Mar 6, 2013: 2ND REPORT CAL.
Mar 5, 2013: 1ST REPORT CAL.167
Jan 29, 2013: REFERRED TO LOCAL GOVERNMENT

S3070-2013 Meetings

Local Government: Mar 5, 2013

S3070-2013 Calendars

S3070-2013 Votes

VOTE: COMMITTEE VOTE: - Local Government - Mar 5, 2013

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

VOTE: FLOOR VOTE: - Apr 24, 2013

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

S3070-2013 Memo

BILL NUMBER:S3070

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 to from 2012-2013 to
2011-2012.

JUSTIFICATION:  The Pelham Jewish Center is a  non-for-profit  organiza-
tion  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.

S3070-2013 Text

 S T A T E   O F   N E W   Y O R K
 
                                          3070
 2013-2014 Regular Sessions
 I N  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

S3070-2013: Relates to the applicable exemption years for the Pelham Jewish Center real property tax exemption