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History
- Referred to local government
- Referred to local government
Full text
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Sponsor's memo
BILL NUMBER:S4538
Title of bill
An act to authorize First Unitarian Society to file applications for real property tax exemptions
Purpose
This bill would permit the City of Schenectady to accept late applications to address the real property taxes owed by the First Unitarian Society of Schenectady for the 2008 and 2009 tax years.
Summary of provisions
This bill permits the Schenectady City Assessor to accept and evaluate applications from the First Unitarian Society of Schenectady to address their 2008 and 2009 real property tax bills even though the deadlines for these application periods have ended. If the Assessor finds that the entity and properties are indeed tax exempt, this bill would permit the City to grant the exemption 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. A not-for-profit owner of a property would be exempt pursuant to Section 420-a of the Real Property Tax law.
Justification
The First Unitarian Society of Schenectady has been an active church for over 111 years. They are a 400 member congregation which actively serves and assists members within and outside of the community, This not-for-profit entity provides valuable charitable services to many children and families in need. This property tax exemption will help enable them to continue providing services to the community.
The church missed the application deadline and did not receive its tax exempt status for prior year's rolls; therefore they must now rectify this situation with legislation.
Legislative history
Similar to S.5479/A.8042 of 2011
Fiscal implications
Will restore real property tax exemptions which previously existed, returning relative shares of tax-exempt and taxpaying properties to their status in prior years.
Effective date
Immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.