Authorizes a real property tax exemption application from Pelham Jewish Center in the town of Pelham, county of Westchester.
Law Section: Real Property Taxation
Law Section: Real Property Taxation
- Jun 19, 2012: SUBSTITUTED BY A10506
- Jun 19, 2012: ORDERED TO THIRD READING CAL.1321
- Jun 19, 2012: COMMITTEE DISCHARGED AND COMMITTED TO RULES
- Jun 7, 2012: REFERRED TO LOCAL GOVERNMENT
S7607-2011 MeetingsRules: Jun 21, 2012
S7607-2011 CalendarsFloor Calendar: Jun 19, 2012
VOTE: COMMITTEE VOTE: - Rules - Jun 21, 2012
BILL NUMBER:S7607 TITLE OF BILL: An act authorizing a real property tax exemption application from Pelham Jewish Center in the town of Pelham, county of Westchester PURPOSE OR GENERAL IDEA OF BILL: To authorize the Pelham Jewish Center to apply for a real property tax exemption for certain property in the Town of Pelham, county of Westchester. SUMMARY OF SPECIFIC PROVISIONS: Section 1 authorizes the Town of Pelham, county of Westchester, to accept from the Pelham Jewish Center an application for exemption from real property taxes, Section 2 provides for an immediate effective date. JUSTIFICATION: The Pelham Jewish Center 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 the 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 IMPLICATION: None. EFFECTIVE DATE: Immediately.
S T A T E O F N E W Y O R K
7607 I N SENATE June 7, 2012
Introduced by Sen. KLEIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT authorizing a real property tax exemption application from Pelham Jewish Center in the town of Pelham, 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 Town of Pelham, county of Westchester, is hereby authorized to accept from the Pelham Jewish Center an application for exemption from real property taxes pursuant to section 420-a of the real property tax law for the 2012-2013 assessment roll, for the parcel owned by such non-for-profit synagogue which is located at 804 Wolfs Lane, otherwise known as Pelham tax map block and lot number 554405 166.27-2-64. 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 the Pelham Jewish Center 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 Town of Pelham, Village of Pelham Manor and Pelham UFSD Board, may make appro priate 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 a refund of those taxes paid and cancel those taxes, fines, penalties, liens or interest that remain 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. LBD15907-01-2