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History
- Signed chap.317
- Delivered to governor
- Returned to assembly
- Passed senateVote 58–0
- 3rd reading cal.989
- Substituted for S946A
- Referred to rules
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.170
- Rules report cal.170
- Reported
Show 6 earlier actions
- Reported referred to rules
- Reported referred to ways and means
- Referred to real property taxation
- Print number 2900a
- Amend and recommit to real property taxation
- Referred to real property taxation
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Authorizes Bethel A.M.E. Church to file applications for a real property tax exemption with the city of Schenectady
Senate Floor Calendar · Sponsor Hugh T. Farley
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:A2900A
Title of bill
An act to authorize Bethel A.M.E. Church to file an application for real property tax exemption
Purpose
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.
Justification
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 previ- ously exempt charitable organizations. Section 420-a of the Real Proper- ty 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:None. 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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.