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Sponsors
No co-sponsors yet.
History
- Substituted by A2900A
- Ordered to third reading cal.989
- Committee discharged and committed to rules
- Referred to local government
- Print number 946a
- Amend and recommit to local government
- Referred to local government
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
Signed by Governor · Sponsor James Tedisco
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
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 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
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.