S7242-2011 - NY Senate Open Legislation - Authorizes Brothers of St. Paul Lodge 282, Inc. to file applications for a real property tax exemption with the city of Schenectady

Authorizes Brothers of St. Paul Lodge 282, Inc. to file application for a real property tax exemption with the city of Schenectady.

Sponsor: FARLEY / Committee: REAL PROPERTY TAXATION
Law Section: Real Property Taxation

S7242-2011 Actions

May 23, 2012: referred to real property taxation
May 23, 2012: DELIVERED TO ASSEMBLY
May 23, 2012: PASSED SENATE
May 22, 2012: ADVANCED TO THIRD READING
May 21, 2012: 2ND REPORT CAL.
May 16, 2012: 1ST REPORT CAL.838
May 2, 2012: REFERRED TO LOCAL GOVERNMENT

S7242-2011 Meetings

Local Government: May 16, 2012

S7242-2011 Calendars

Active List: May 23, 2012 , Floor Calendar: May 21, 2012 , Floor Calendar: May 22, 2012 , Floor Calendar: May 23, 2012

S7242-2011 Votes

VOTE: COMMITTEE VOTE: - Local Government - May 16, 2012

Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein

VOTE: FLOOR VOTE: - May 23, 2012

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

S7242-2011 Memo

BILL NUMBER:S7242

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.

S7242-2011 Text

 S T A T E   O F   N E W   Y O R K
 
                                          7242
 I N  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

S7242-2011: Authorizes Brothers of St. Paul Lodge 282, Inc. to file applications for a real property tax exemption with the city of Schenectady