Bill S5523-2011

Authorizes Schenectady Hindu Temple and Community Services to file applications for real property tax exemptions

Authorizes Schenectady Hindu Temple and Community Services to file applications for real property tax exemptions.

Details

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

Votes

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.


Text

STATE OF NEW YORK ________________________________________________________________________ 5523 2011-2012 Regular Sessions IN 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.

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