Authorizes First Unitarian Society to file applications for real property tax exemptions.
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
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 First Unitarian Society to file applications for real property tax exemptions
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 First Unitarian Society 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 First Unitarian Society 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
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 ________________________________________________________________________ 5479 2011-2012 Regular Sessions IN SENATE May 25, 2011 ___________Introduced by Sen. FARLEY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize First Unitarian Society to file applications 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 First Unitarian Society, applications for exemptions from real property taxes pursuant to section 420-a of the real property tax law for the 2008 and 2009 assessment rolls for the parcels owned by First Unitarian Society located in the city of Schenectady at 1227 Wendell Avenue, Schenectady, otherwise known as section 39.67, block 1, lot 3; 1248 Wendell Street, otherwise known as section 39.68, block 1, lot 34.1. 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 First Unitarian Society would otherwise be entitled to such exemptions if it had filed the applications for the exemptions by the appropriate taxable status dates, the assessor of the city of Schenectady may upon approval by the city council of such city, grant exemptions 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 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 inter- est 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. LBD11816-01-1