Authorizes Brothers of St. Paul Lodge 282, Inc. to file application for a real property tax exemption with the city of Schenectady.
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
Ayes (55): Addabbo, Alesi, Avella, Ball, Breslin, Carlucci, DeFrancisco, Diaz, Dilan, Duane, Farley, Flanagan, Fuschillo, Gallivan, Gianaris, Golden, Griffo, Grisanti, Hannon, Hassell-Thomps, Johnson, Kennedy, Klein, Krueger, Lanza, LaValle, Libous, Little, Marcellino, Martins, Maziarz, McDonald, Montgomery, Nozzolio, Oppenheimer, Parker, Peralta, Perkins, Ranzenhofer, Ritchie, Rivera, Robach, Saland, Sampson, Savino, Serrano, Seward, Skelos, Smith, Squadron, Stavisky, Stewart-Cousin, Valesky, Young, Zeldin
Nays (3): Bonacic, Larkin, O'Mara
Absent (1): Espaillat
Excused (2): Adams, Huntley
TITLE OF BILL: An act to authorize Brothers of St. Paul Lodge 282, Inc. to file an application for real property tax exemption
PURPOSE: To permit the City of Schenectady to accept a late application for an exemption from real property taxes pursuant to section 420-a RPTL for the 2009 through 2011 assessment rolls.
SUMMARY OF PROVISIONS: This bill permits the Schenectady City Assessor to accept and evaluate applications from the Brothers of St. Paul Lodge 282 for tax exemptions for the 2009 through 2011 assessment rolls, even though the deadline for these applications has passed.
EXISTING LAW: Under current law, there is no authority for an assessor to accept and evaluate late applications for a tax exemption based on not-for-profit status.
JUSTIFICATION: The Brothers of St. Paul Lodge 282 missed the application deadline and did not receive its tax exempt status for the 2009 through 2011 assessment rolls. This nonprofit organization must now rectify this situation through state legislation. The restoration of this property tax exemption will enable this nonprofit to continue serving the community.
LEGISLATIVE HISTORY: New in 2012. Several similar bills have been passed in the last few years for other affected not-for-profit organizations in the City of Schenectady.
FISCAL IMPLICATIONS: None to the State. At the local level, the bill would restore property tax exemptions which had previously been granted, thereby returning relative shares of tax -exempt and taxpaying properties to their status in prior years.
EFFECTIVE DATE: Immediately.
STATE OF NEW YORK ________________________________________________________________________ 7242 IN SENATE May 2, 2012 ___________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 Brothers of St. Paul Lodge 282, Inc. to file an application for 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 assessor of the city of Schenectady is hereby authorized to accept from Brothers of St. Paul Lodge 282, Inc. an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2009, 2010 and 2011 assessment rolls for the parcel owned by such not-for-profit organization which is located in the city of Schenectady, county of Schenectady at 548 Schenectady Street, other- wise known as section 49.40, block 1, lot 25. If accepted, such applica- tion shall be reviewed as if it had been received on or before the taxa- ble status date established for such roll. If satisfied that Brothers of St. Paul Lodge 282, Inc. would other- wise be entitled to such exemption if it had filed an application for exemption by the appropriate taxable status date, the assessor of the city of Schenectady may upon approval by the city council of such city, grant exemption from taxation based on the 2009, 2010 and 2011 assess- ment rolls and owing by such not-for-profit organization on the effec- tive date of this act, and make appropriate correction of the subject roll. If such exemption is granted and if such not-for-profit organiza- tion 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 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. LBD15420-01-2