Authorizes the Beth El Synagogue of New Rochelle to apply for a real property tax exemption for certain property in the city of New Rochelle, county of Westchester.

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S6301-2011 Actions

• Jul 18, 2012: SIGNED CHAP.205
• Jul 6, 2012: DELIVERED TO GOVERNOR
• Jun 4, 2012: returned to senate
• Jun 4, 2012: passed assembly
• Jun 4, 2012: ordered to third reading cal.699
• Jun 4, 2012: substituted for a8974
• Mar 7, 2012: referred to ways and means
• Mar 7, 2012: DELIVERED TO ASSEMBLY
• Mar 7, 2012: PASSED SENATE
• Mar 5, 2012: ADVANCED TO THIRD READING
• Mar 1, 2012: 2ND REPORT CAL.
• Feb 29, 2012: 1ST REPORT CAL.227
• Jan 24, 2012: REFERRED TO LOCAL GOVERNMENT

S6301-2011 Meetings

Local Government: Feb 29, 2012

S6301-2011 Calendars

Active List: Mar 7, 2012 , Floor Calendar: Mar 1, 2012 , Floor Calendar: Mar 5, 2012 , Floor Calendar: Mar 6, 2012 , Floor Calendar: Mar 7, 2012

S6301-2011 Votes

S6301-2011 Memo

BILL NUMBER:S6301

TITLE OF BILL:
An act to authorize the Beth El Synagogue of New Rochelle to apply for a
real property tax exemption for certain property in the city of New
Rochelle, county of Westchester

PURPOSE:
To authorize the Beth El Synagogue of New Rochelle to file an applica-
tion for a real property tax exemption.

SUMMARY OF PROVISIONS:
Section 1 authorizes the City of New Rochelle, County of Westchester, to
accept from the Beth El Synagogue of New Rochelle an application for
exemption from real property taxes.

Section 2 provides for an immediate effective date.

JUSTIFICATION:
The Beth El Synagogue of New Rochelle is a not-for-profit organization
that purchased a house to be used by a member of its clergy after the
deadline for the application for a religious exemption from property
taxes was due. As a not-for-profit organization it would be entitled to
such an exemption if the organization had owned the property and filed
an application for the exemption by the appropriate taxable status date.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately.

S6301-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                    6301

                              I N  SENATE

                              January 24, 2012
                                 ___________

  Introduced  by  Sen.  OPPENHEIMER -- read twice and ordered printed, and
    when printed to be committed to the Committee on Local Government

  AN ACT to authorize the Beth El Synagogue of New Rochelle to apply for a
    real property tax exemption for certain property in the  city  of  New
    Rochelle, county of Westchester

    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 New  Rochelle,  county  of  Westchester,  is
  hereby  authorized  to accept from the Beth El Synagogue of New Rochelle
  an application for  exemption  from  real  property  taxes  pursuant  to
  section  420-a of the real property tax law for the 2011-2012 assessment
  roll, for the parcel owned by such  not-for-profit  synagogue  which  is
  located  at  68  Old Orchard Road, city of New Rochelle, county of West-
  chester, otherwise known as New Rochelle tax map block  and  lot  number
  1814-0026.  If  accepted, the application shall be reviewed as if it had
  been received on or before the taxable status date established for  such
  roll.
    If  satisfied  that  Beth  El Synagogue would otherwise be entitled to
  such exemption if such  not-for-profit  organization  had  acquired  the
  subject property and filed an application for exemption by the appropri-
  ate taxable status date, the assessor, upon approval by the New Rochelle
  City  Council,  may  make appropriate correction to the subject roll. If
  such exemption is granted and such organization, therefore,  shall  have
  paid  any tax with respect to the subject roll, the applicable governing
  body or tax department may, in its  sole  discretion,  provide  for  the
  refund  of  those  taxes  paid and cancel those taxes, fines, penalties,
  liens 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.
                                                             LBD13796-02-2