Bill Text: NY A08946 | 2023-2024 | General Assembly | Introduced

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Bill Title: Authorizes the county of Cattaraugus assessor to accept an application for a real property tax exemption from Olean Community Theatre, Inc. for all of the 2021-2022 school taxes and all of the 2022 general taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed) 2024-06-03 - REFERRED TO RULES [A08946 Detail]

Download: New_York-2023-A08946-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8946

                   IN ASSEMBLY

                                    January 30, 2024
                                       ___________

        Introduced  by  M.  of  A. J. M. GIGLIO -- read once and referred to the
          Committee on Real Property Taxation

        AN ACT in relation to authorizing the city of Olean assessor  to  accept
          an  application for a real property tax exemption from Olean Community
          Theatre, Inc.

          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 county of Cattaraugus is hereby authorized to accept
     3  Olean  Community  Theatre,  Inc.  an application for exemption from real
     4  property taxes pursuant to section 420-a of the real  property  tax  law
     5  with  respect  to the 2021-2022 assessment roll for all of the 2021-2022
     6  school taxes and all of the 2022 general taxes for the  parcel  conveyed
     7  to  such  organization located at 127 South Barry Street, city of Olean,
     8  county of Cattaraugus, otherwise known as Cattaraugus county  parcel  ID
     9  map  94.065  block  7  parcel  38. If accepted, the application shall be
    10  reviewed as if it had been received on or before the taxable status date
    11  established for such roll.
    12    If satisfied that such organization would  otherwise  be  entitled  to
    13  such  exemption  if  such  organization  had  filed  an  application for
    14  exemption by the appropriate taxable status  date,  the  assessor,  upon
    15  approval  by  the  city  of  Olean  legislature,  may  make  appropriate
    16  correction to the subject roll. If such exemption is  granted  and  such
    17  organization,  therefore,  shall  have  paid any tax with respect to the
    18  subject roll, the applicable governing body or tax  department  may,  in
    19  its  sole  discretion,  provide  for  the refund of those taxes paid and
    20  cancel those  taxes,  fines,  penalties,  liens  or  interest  remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13798-01-3