S5523-2011 Actions

• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Jun 14, 2011: referred to real property taxation
• Jun 14, 2011: DELIVERED TO ASSEMBLY
• Jun 14, 2011: PASSED SENATE
• Jun 14, 2011: ORDERED TO THIRD READING CAL.1254
• Jun 13, 2011: COMMITTEE DISCHARGED AND COMMITTED TO RULES
• May 27, 2011: REFERRED TO LOCAL GOVERNMENT

S5523-2011 Meetings

S5523-2011 Calendars

S5523-2011 Votes

S5523-2011 Memo

BILL NUMBER:S5523

TITLE OF BILL:
An act
to authorize Schenectady Hindu Temple and Community Services
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 2006 and 2007
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 Hindu Temple and Community Services
for tax exemptions for the 2006 and 2007 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 Hindu Temple and Community Services missed the
application deadline and did not receive its tax exempt status for
the 2006 and 2007 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.

S5523-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         5523
 2011-2012 Regular Sessions
 I N  SENATE
 May 27, 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 Schenectady Hindu Temple and Community  Services  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  Schenectady  Hindu Temple and Community Services, applications for
 exemptions from real property taxes pursuant to  section  420-a  of  the
 real  property  tax  law  for the 2006 and 2007 assessment rolls for the
 parcels owned by Schenectady Hindu Temple and Community Services located
 in the city of Schenectady at 1052 Pleasant Street, Schenectady,  other
 wise known as section 49.55, block 2, lot 1.11.  If accepted, the appli
 cations  shall be reviewed as if they had been received on or before the
 taxable status date established for such rolls. If satisfied that  Sche
 nectady  Hindu Temple and Community Services 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 2006 and 2007 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 interest remain
 ing 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.
 LBD11873-01-1

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