Authorizes the city of Schenectady to accept an application for real property tax exemption from Schenectady Civic Players, Inc.
Ayes (59): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Huntley, Johnson, Kennedy, Klein, Krueger, Kruger, Lanza, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
Nays (3): Bonacic, Larkin, O'Mara
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-b 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.
STATE OF NEW YORK ________________________________________________________________________ S. 3412--B A. 5414--B Cal. No. 882 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y 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 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- 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. TEDISCO -- read once and referred to the Committee on Real Property Taxation -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee 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-b 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 3, 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 3, 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 exemptionEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07957-03-1 S. 3412--B 2 A. 5414--B
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 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.