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.
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer
Ayes (54): Adams, Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Duane, Espaillat, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Huntley, Johnson, Kennedy, Klein, Lanza, LaValle, Libous, Little, Marcellino, Martins, McDonald, Montgomery, Nozzolio, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
Nays (5): Bonacic, Dilan, Krueger, Larkin, O'Mara
Excused (2): Maziarz, Oppenheimer
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 application 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.
STATE OF NEW YORK ________________________________________________________________________ 6301 IN 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