Authorizes State Street Presbyterian Church to file applications for a real property tax exemption with the city of Schenectady.
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 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 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: State Street Presbyterian Church was not granted tax exempt status for the 2010 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 2010 assessment roll.
STATE OF NEW YORK ________________________________________________________________________ S. 3413--A A. 5411--A Cal. No. 883 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 -- 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 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 2010 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 2010 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 isEXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08254-02-1 S. 3413--A 2 A. 5411--A
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.