S3412-2011 Actions

• Aug 17, 2011: SIGNED CHAP.464
• Aug 5, 2011: DELIVERED TO GOVERNOR
• Jun 17, 2011: returned to senate
• Jun 17, 2011: passed assembly
• Jun 17, 2011: ordered to third reading rules cal.396
• Jun 17, 2011: substituted for a5414b
• Jun 16, 2011: referred to real property taxation
• Jun 16, 2011: DELIVERED TO ASSEMBLY
• Jun 16, 2011: PASSED SENATE
• Jun 7, 2011: AMENDED ON THIRD READING 3412B
• Jun 6, 2011: ADVANCED TO THIRD READING
• Jun 2, 2011: 2ND REPORT CAL.
• Jun 1, 2011: 1ST REPORT CAL.882
• May 4, 2011: PRINT NUMBER 3412A
• May 4, 2011: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
• Feb 18, 2011: REFERRED TO LOCAL GOVERNMENT

S3412-2011 Memo

BILL NUMBER:S3412

TITLE OF BILL:
An act
to authorize Schenectady Civic Players, Inc.
to file an application for real
property tax exemption in the city of Schenectady

PURPOSE:
This bill permits the City of Schenectady to accept late applications
for certain real property tax exemptions for the 2008 and 2009
assessment rolls, and, if found eligible, to grant the exemptions and
refund any excess property taxes paid by the tax-exempt organization.

SUMMARY OF PROVISIONS:
This bill permits the Schenectady City Assessor to accept and evaluate
applications from the Schenectady Civic Players for tax exemptions
for the 2008 and 2009 assessment rolls even though the deadline for
these applications has passed, and, if the Assessor finds that the
entity and properties are indeed tax exempt, permits the City to
grant the exemptions 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:
The Schenectady Civic Players, Inc. missed the application deadline
and did not receive its tax exempt status for the 2008 and 2009
assessment rolls, and therefore must now rectify this situation by
legislation. This not for profit entity provides valuable charitable
services to many children and families in need. This property tax
exemption will help enable them to continue providing services to the
community.

LEGISLATIVE HISTORY:
New in 2011

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 prior years.

EFFECTIVE DATE:
Immediately.

S3412-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 S. 3412                                                  A. 5414
 2011-2012 Regular Sessions
 SENATE - ASSEMBLY
 February 18, 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
 IN ASSEMBLY -- Introduced by M. of A. TEDISCO -- read once and  referred
 to the Committee on Real Property Taxation
 

AN ACT to authorize Schenectady Civic Players, Inc.  to file an applica
 tion for real property tax exemption in the city of Schenectady
 

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  Schenectady Civic Players, Inc.  an application for exemption from
 real property taxes pursuant to section 420-a of the real  property  tax
 law  for  the 2008 assessment roll for the parcel owned by such not-for
 profit organization which is located in the city of Schenectady,  county
 of  Schenectady at 8 S. Church Street, otherwise known as section 39.63,
 block 2, lot 21, and for the 2008 and  2009  assessment  rolls  for  the
 property  owned  by  such  organization  located at 12 S. Church Street,
 otherwise known as section 39.63, block 2, Lot 22.   If  accepted,  such
 application  shall  be  reviewed as if it had been received on or before
 the taxable status date established for such roll.
 If satisfied that Schenectady Civic Players, Inc.  would otherwise  be
 entitled  to such exemption if it had filed an application for exemption
 by the appropriate taxable status date, the  assessor  of  the  city  of
 Schenectady  may  upon  approval by the city council of such city, grant
 exemption from taxation based on the 2008 and 2009 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
 exemption  is granted and if such not-for-profit organization shall have
 paid any tax with respect to the subject rolls, the  governing  body  or
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07957-01-1
 
       S. 3412                             2                            A. 5414
 tax  department  may,  in its sole discretion, provide for the refund of
 those taxes paid and cancel taxes, fines, penalties or interest  remain
 ing unpaid.
 

S 2. This act shall take effect immediately.

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