Authorizes Planned Parenthood Mohawk Hudson to file applications for a real property tax exemption with the city of Schenectady for four properties.
TITLE OF BILL: An act to authorize Planned Parenthood Mohawk Hudson to file applications for real property tax exemptions
PURPOSE: This bill authorizes the assessor of the City of Schenectady to accept a late application for certain real property tax exemptions for the 2010 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: Authorizes the assessor of the City of Schenectady to accept and evaluate an application for tax exemptions for the 2010 assessment roll even though the deadline for these applications has passed, and, if the Assessor finds that the entity and property are indeed tax exempt, permits the City to grant the exemption 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 a property would be exempt pursuant to section 420-a of the Real Property Tax law or article 78 of the Civil Practice Law and Rules.
JUSTIFICATION: Planned Parenthood Mohawk Hudson was not granted tax-exempt status for the 2010 assessment roll and must now rectify this situation through state legislation. This not-for-profit entity has previously maintained a good track record of meeting paperwork obligations, but missed the deadline due to an extenuating staff circumstance.
FISCAL IMPLICATIONS: None.
LOCAL FISCAL IMPLICATIONS: Will restore real property tax exemptions, which previously existed, returning relative shares of tax-exempt and taxpaying properties to their status in the prior years.
EFFECTIVE DATE: Immediately, and applicable to the 2010 assessment roll.
STATE OF NEW YORK ________________________________________________________________________ S. 3247--A A. 5195--A Cal. No. 880 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y February 14, 2011 ___________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 -- reported favorably from said committee, ordered to first and second report, ordered to a third reading, amended and ordered reprinted, retaining its place in the order of third reading IN ASSEMBLY -- Introduced by M. of A. AMEDORE -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to authorize Planned Parenthood Mohawk Hudson to file applica- tions for real property tax exemptions 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 Planned Parenthood Mohawk Hudson, Inc., applications for exemptions from real property taxes pursuant to section 420-a of the real property tax law for the 2010 assessment rolls for the parcels owned by Planned Parenthood Mohawk Hudson, Inc., located in the city of Schenectady at 414 Union Street, otherwise known as section 39.64, block 3, lot 9; 14 Yates Street, otherwise known as section 39.64, block 3, lot 21; 16 Yates Street, otherwise known as section 39.64, block 3, lot 22; and 1040 State Street, otherwise known as section 49.50, block 3, lot 2.11. If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for such rolls. If satisfied that Planned Parenthood Mohawk Hudson, Inc. would otherwise be entitled to such exemptions if it had filed the applica- tions for the exemptions by the appropriate taxable status dates, the assessor of the city of Schenectady may upon approval by the city coun- cil of such city, grant exemptions from taxation based on the 2010EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07739-02-1 S. 3247--A 2 A. 5195--A
assessment rolls and owing by such not-for-profit organization on the effective date of this act, and make appropriate correction of the subject rolls. If such exemptions are granted and if such not-for-profit organization shall have paid any tax with respect to the subject rolls, 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.