Bill Text: NY A02900 | 2009-2010 | General Assembly | Amended

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Bill Title: Authorizes Bethel A.M.E. Church to file applications for a real property tax exemption with the city of Schenectady.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2010-08-13 - signed chap.317 [A02900 Detail]

Download: New_York-2009-A02900-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        2900--A
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 21, 2009
                                      ___________
       Introduced  by M. of A. TEDISCO -- read once and referred to the Commit-
         tee on Real Property Taxation -- committee discharged,  bill  amended,
         ordered reprinted as amended and recommitted to said committee
       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:
    1    Section 1. Notwithstanding any other provision of law to the contrary,
    2  the assessor of the city of Schenectady is hereby authorized  to  accept
    3  from Bethel A.M.E. Church an application for exemption from real proper-
    4  ty  taxes pursuant to section 420-a of the real property tax law for the
    5  2007 assessment roll for the parcel owned by such not-for-profit  organ-
    6  ization  which is located in the city of Schenectady, county of Schenec-
    7  tady at 540 Mumford Street, otherwise known as section 49.31,  block  3,
    8  lot  23.1.  If accepted, such application shall be reviewed as if it had
    9  been received on or before the taxable status date established for  such
   10  roll.
   11    If  satisfied that Bethel A.M.E. Church would otherwise be entitled to
   12  such exemption if it had filed  an  application  for  exemption  by  the
   13  appropriate taxable status date, the assessor of the city of Schenectady
   14  may upon approval by the city council of such city, grant exemption from
   15  taxation  based  on  the 2007 assessment roll and owing by such not-for-
   16  profit organization on the effective date of this act, and  make  appro-
   17  priate  correction of the subject roll. If such exemption is granted and
   18  if such not-for-profit organization shall have paid any tax with respect
   19  to the subject roll, the governing body or tax department  may,  in  its
   20  sole  discretion,  provide for the refund of those taxes paid and cancel
   21  taxes, fines, penalties or interest remaining unpaid.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05098-02-9