Authorizes Occupations, Inc. to apply to the assessors of the village and town of Goshen for a real property tax exemption on a certain parcel of land.
Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer
TITLE OF BILL: An act to authorize Occupations, Inc. to file an application for a real property tax exemption
PURPOSE: To allow property that was acquired by Occupations, Inc., a not-for-profit corporation, to house their clinic to become exempt from real property taxes.
SUMMARY OF PROVISIONS: This bill directs the assessors of the Town and Village of Goshen to accept an application for exemption from real property taxes pursuant to the Real Property Tax Law even if such application is not timely for the 2009 tax year.
EXISTING LAW: Occupation's Inc. purchased property located at 2001 Route 17M, Goshen to house their clinic to serve the Goshen area. This not-for-profit organization missed the deadline that it needed to file a real property tax exemption application for the fiscal year 2009. This bill allows this charitable organization to file a late application for such real property tax exemption.
JUSTIFICATION: Certain not-for-profit organizations are exempt from paying real property taxes. This bill allows Occupations, Inc. to obtain its real property tax exemption for recently purchased property to be used for its charitable purposes.
LEGISLATIVE HISTORY: 2009-10: A.2755 - Held for Consideration in Real Property Taxation 2008: A.11728 - Referred to Real Property Taxation.
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: Immediate.
STATE OF NEW YORK ________________________________________________________________________ 6430 IN SENATE February 8, 2012 ___________Introduced by Sen. LARKIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize Occupations, Inc. to file an application for a real property tax exemption 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 assessors of the village of Goshen and the town of Goshen, in the county of Orange, are hereby authorized to accept from Occupations, Inc., applications for exemption from real property taxes pursuant to section 420-b of the real property tax law for the 2009 assessment roll for the parcel located in the village of Goshen at 2001 Route 17M, otherwise known as section 116, block 2, lot 1.1. If accepted, the applications shall be reviewed as if they had been received on or before the taxable status date established for such roll. If satisfied that Occupations, Inc. would otherwise be entitled to such exemption if it had acquired such property and filed applications for exemption by the appropriate taxable status date, the assessor of the village of Goshen may upon approval by the board of trustees of such village and the assessor of the town of Goshen may upon approval of the town board of such town, grant exemption from taxation based on the 2009 assessment roll and owing by such corporation on the effective date of this act, and make appropriate correction of the subject roll. If such exemption is granted and if such corporation 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 taxes, fines, penalties 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. LBD03531-04-2