Authorizes Bethel A.M.E. Church to file applications for a real property tax exemption with the city of Schenectady.
BILL NUMBER: S946
TITLE OF BILL :
An act to authorize Bethel A.M.E. Church to file an application for real property tax exemption
This bill permits the City of Schenectady to accept late applications for certain real property tax exemptions for the 2007 assessment roll, and, if found eligible, to grant the exemptions and refund any excess property taxes paid by the tax-exempt organization.
SUMMARY OF PROVISIONS :
The bill permits the Schenectady City Assessor to accept and evaluate applications for tax exemptions for the 2007 assessment roll even though the deadline for these applications has passed, and, if the Assessor finds that the entities and properties are indeed tax exempt, permits the City to grant the exemptions and refund any excess property taxes already paid.
EXISTING LAW :
Under current law, there is no authority for the Assessor to accept and evaluate late applications. The owner of property which would be exempt pursuant to section 420-a of the Real Property Tax Law may, however, seek judicial review pursuant to article seven of the Real Property Tax law or article 78 of the Civil Practice Law and Rules.
This legislation was introduced following discussions between officials of the City of Schenectady and representatives of several tax-exempt organizations which own property in the City. In the year 2007, an unusual number of tax exempt organizations failed, for one reason or another, to file timely applications for continuation of their real property tax exemptions. These included churches and other previously exempt charitable organizations. Section 420-a of the Real Property Tax Law permits a local assessor to continue exemptions based on the assessor's personal observation of the property's use, but that did not occur in Schenectady in 2007. Consequently, the taxable status date passed, and the properties were included on that year's assessment roll without their exemptions, resulting in impossible-to-pay tax burdens on churches and charities.
LEGISLATIVE HISTORY :
New in 2009.
FISCAL IMPLICATIONS :
LOCAL FISCAL IMPLICATIONS :
Will restore real property tax exemptions which previously existed, returning relative shares of tax-exempt and taxpaying properties to their status in the prior year.
EFFECTIVE DATE : Immediate, and applicable to the 2007 assessment roll.
STATE OF NEW YORK ________________________________________________________________________ S. 946 A. 2900 2009-2010 Regular Sessions S E N A T E - A S S E M B L Y January 21, 2009 ___________IN SENATE -- Introduced by Sen. FARLEY -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment IN ASSEMBLY -- Introduced by M. of A. TEDISCO -- read once and referred to the Committee on Real Property Taxation AN ACT to authorize Bethel A.M.E. Church 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 Bethel A.M.E. Church an application for exemption from real proper- ty taxes pursuant to section 420-a of the real property tax law for the 2007 assessment roll for the parcel owned by such not-for-profit organ- ization which is located in the city of Schenectady, county of Schenec- tady at 420 Mumford Street, otherwise known as section 49.31, block 3, lot 23.1. If accepted, such application shall be reviewed as if it had been received on or before the taxable status date established for such roll. If satisfied that Bethel A.M.E. Church would otherwise 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 2007 assessment roll and owing by such not-for- profit organization on the effective date of this act, and make appro- priate correction of the subject roll. If such exemption is granted and if such not-for-profit organization shall have paid any tax with respect to the subject roll, 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. LBD05098-01-9