S3413-2011 Actions

• Aug 3, 2011: SIGNED CHAP.335
• Jul 22, 2011: DELIVERED TO GOVERNOR
• Jun 16, 2011: returned to senate
• Jun 16, 2011: passed assembly
• Jun 16, 2011: ordered to third reading rules cal.367
• Jun 16, 2011: substituted for a5411a
• Jun 16, 2011: referred to ways and means
• Jun 16, 2011: DELIVERED TO ASSEMBLY
• Jun 16, 2011: PASSED SENATE
• Jun 7, 2011: AMENDED ON THIRD READING 3413A
• Jun 6, 2011: ADVANCED TO THIRD READING
• Jun 2, 2011: 2ND REPORT CAL.
• Jun 1, 2011: 1ST REPORT CAL.883
• Feb 18, 2011: REFERRED TO LOCAL GOVERNMENT

S3413-2011 Meetings

S3413-2011 Calendars

S3413-2011 Votes

S3413-2011 Memo

BILL NUMBER:S3413

TITLE OF BILL:
An act
to authorize State Street Presbyterian
Church to file an application for real
property tax exemption

PURPOSE:
This bill authorizes the assessor of the City of Schenectady to accept
a late application for certain real property tax exemptions for the
2011 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 2011 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:
State Street Presbyterian Church was not granted tax exempt status for
the 2011 assessment rolls due to an isolated oversight and must now
rectify this situation through state legislation. This not-for-profit
entity has provided many years of valuable charitable services to
children and families in the City of Schenectady, and seeks their
rightful property tax exemption to continue those efforts.

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 2011 assessment roll.

S3413-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 S. 3413                                                  A. 5411
 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. AMEDORE -- read once and  referred
 to the Committee on Real Property Taxation
 

AN ACT to authorize State Street Presbyterian Church to file an applica
 tion for real property tax exemption
 

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  State Street Presbyterian Church an application for exemption from
 real property taxes pursuant to section 420-a of the real  property  tax
 law  for  the 2011 assessment roll for the parcel owned by such not-for
 profit organization which is located in the city of Schenectady,  county
 of  Schenectady at 3 Catherine Street, otherwise known as section 49.34,
 block 1, lot 1. 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 State Street Presbyterian Church 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 2011 assessment roll and owing by
 such not-for-profit organization on the effective date of this act,  and
 make  appropriate  correction  of the subject roll. If such exemption is
 granted and if such not-for-profit organization shall have paid any  tax
 with  respect  to the subject roll, 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.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08254-01-1

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